Six Sigma implementation, organisational change and the impact on performance measurement systems

摘要

This case-study based research used the business process change management model as a framework to explore SS implementation issues, patterns of organisational change, the impact of SS on performance measurement systems and the involvement of accountants. The results indicate that a low level of cultural readiness and an inadequate knowledge-sharing capability inhibits successful SS implementation while leadership support, learning capacity and IT leveragability were the primary facilitators of successful change. The evidence also confirms companies need to have an appropriate performance measurement system in place and that the absence of real involvement from accounting personnel had negative effects.