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A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool

The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc279172
Date12 1900
CreatorsArnett, Charles A. (Charles Augustus)
ContributorsWindsor, John C. (John Clayton), 1946-, Copeland, Benny R., 1936-, Yellen, Richard E., Yeatts, Dale E.
PublisherUniversity of North Texas
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatxi, 351 leaves : ill., Text
RightsPublic, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Arnett, Charles A. (Charles Augustus)

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