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Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon

Doctoral Dissertations and Projects

This study examined implementation critical success factors and ASC 606 implementation dynamics. The study argued organizational dynamics that strengthen change responsiveness, absorptive capability, and organizational implementation context enhance ASC 606 implementation outcomes. The study was a timely response to outcries from the accounting scholarly and professional communities on the disturbing state of inertia and lackadaisical approach towards ASC 606 implementation that could possibly jeopardize its application. The study investigated relationships between implementation critical success factors and ASC 606 implementation outcomes to gain insights into mechanisms most likely to cause a change in implementation outcomes. The study adopted the ex post …