A longitudinal case study of target cost management implementation at a shipbuilding company

Kenji Yasukata, Eisuke Yoshida, Ichiro Yamada, Keisuke Oura

研究成果: Article査読

7 被引用数 (Scopus)

抄録

Purpose-This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company. Design/methodology/ approach-Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM. Findings-The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity-which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure. Originality/value-The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were; thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation.

本文言語English
論文番号17098442
ページ(範囲)448-470
ページ数23
ジャーナルJournal of Accounting and Organizational Change
9
4
DOI
出版ステータスPublished - 2013

ASJC Scopus subject areas

  • 会計
  • 経済学、計量経済学および金融学(全般)
  • 戦略と経営
  • 組織的行動および人的資源管理

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