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Technology has become an integral part of many businesses and, over time, new technology is deployed for business transformation process. It can come in the form of tools and its assimilation process is context sensitive. This paper invokes an empirical approach to design an ABC template and illustrates how it can be used as a tool for easy assimilation in an SME contextual environment. The approach uses the PROMISE conceptual framework as an interactive platform to exploit different best practices as tools for implementation. The assimilation process illustrated in the case study has been quite successful in a number of aspects, exhibiting an encouraging result valuable for further investigation. It is regarded as the first step in developing the necessary competence to tackle future SME transformation. Furthermore, the implications addressed are likely to be useful to managers who have the initiative for business process transformation and to academia looking for a promising area for future research.
Logistics Information Management – Emerald Publishing
Published: Jun 1, 2000
Keywords: Technological change; Field research; Activity‐based costing; Small‐ to‐medium‐sized enterprises
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