Anderson found that consultants provided external validity to Activity Based Costing. Krumwiede (1998) studied the relationship between stages and factors in ABC adoption in a survey of U.S. manufacturing firms in his work titled, The implementation stages of activity-based costing and the impact ...
1. Lack of clear business purpose, 2. Lack of senior management commitment, 3. Delegating the project to consultants, 4. Individual and organizational resistance to change, and 5. Poor ABC model design.17 O U R R E S E A R C H M E T H O D We relied on interviews as...