Firm boundaries no longer define the relevant entity for performance management for many firms. Competitive forces, deregulated economies and technological advances have reduced the costs of transacting with external parties and diminished the value of vertical integration. At the same time, the...

Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer who adopted EDI primarily to improve the efficiency of accounting transactions, we evaluate whether...

Key service elements combine to create the service concept and its value proposition for customers. During service operations failures, employee interactions with customers are a critical service element in restoring customer satisfaction. However, research in consumer psychology shows that...

'The Town Kitchen, PBC' (TTK) is a set of cases that may be taught alone (Case A) or in sequence (Cases A&B). Case A focuses on both structural and executional cost management actions of a new CEO who was hired to transition an entrepreneurial start up organization that was at risk of failure to...

“The Town Kitchen, PBC” (TTK) is a set of cases that may be taught alone (Case A) or in sequence (Cases A&B). Case A focuses on both structural and executional cost management actions of a new CEO who was hired to transition an entrepreneurial start up organization that was at risk of...

'The Town Kitchen, PBC' (TTK) is a set of cases that may be taught alone (Case A) or in sequence (Cases A&B). Case A focuses on both structural and executional cost management actions of a new CEO who was hired to transition an entrepreneurial start up organization that was at risk of failure to...

Implementing Management Innovations: Lessons Learned from Activity Based Costing in the U.S. Automobile Industry is the result of a long-term study of the implementation of activity based costing (ABC) inside two of America's largest automobile companies. The research advances our theoretical...

Strategic cost management is the deliberate alignment of a firm's resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value...

Strategic cost management is the deliberate alignment of a firm's resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value...