Activity-based costing: a model for implementing change

This paper presents a framework suggested by Kurt Lewin (1951) for analyzing the change process in activity-based costing (ABC) context. Specifically, the factors for change and the resistance to change at individual and organizational levels are discussed. The paper also suggests ways to overcome the resistance to change, and a model for implementing ABC based on the action research model. Four main stages of the model (data gathering, information sharing, action planning and implementation, and feedback) are discussed with reference to ABC.<>