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

Authors: Indra Devi Rajamanoharan, Paul Collier

Addresses: School of Business and Economics, University of Exeter, Streatham Court, Rennes Drive, Exeter, EX4 4PU, UK. ' School of Business and Economics, University of Exeter, Streatham Court, Rennes Drive, Exeter, EX4 4PU, UK

Abstract: 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.

Keywords: six sigma implementation; business process change model; performance measurement systems; accountants; organisational change; knowledge sharing; organisational culture; leadership support; learning capacity; IT leveragability; information technology.

DOI: 10.1504/IJSSCA.2006.009369

International Journal of Six Sigma and Competitive Advantage, 2006 Vol.2 No.1, pp.48 - 68

Published online: 23 Mar 2006 *

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