2008 Volume 16 Issue 2 Pages 3-21
The purpose of this paper is to investigate the organizational change process what change took place in the way of the interpretation of the organization member in consequence of the implementation of the ABC system. We analyzed that Iida Ltd. where the profit management system based on ABC had been introduced in 1997, and the organization member’s behavior and interpretation in the implementation process were clarified by the interviews. The conceptual model by Isabella (1990) that renew Lewin model, a traditional organizational change model “unfreeze”, “change”, and “re-freeze” was adopted and verified in the analysis. Additionally, another meaning of this paper is in the point to have adopted a qualitative research method to describe the implementation of the management accounting system thought to be theoretically and technically excellent is not executed very easily, furthermore, how the organization member were puzzled, suffered, and rejected, and each one received it in the truth.
