Graduate School of Business


Doctor of Business Administration (DBA)


Gene R. Sullivan


ASC 606 implementation outcomes, implementation critical success factors, ASC 606 efficacy, ASC 606 normalization context, organizational implementation context, absorptive capacity




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 facto nonexperimental correlational quantitative method supplemented by moderated mediation analysis. Simultaneous linear regression was used to evaluate the extent to which implementation of critical success factors predict a myriad of ASC 606 implementation outcomes and evaluate mechanisms that cause a change in several implementation outcome levels. This novel approach predicated on an integrative theoretical framework comprising the institutional theory, change theories, and the normalization process theory studied ASC 606 implementation holistically and brought to fore several new perspectives on ASC 606 implementation concepts and principles that were nebulous before. Findings revealed three critical success factors significantly predicted ASC 606 implementation outcomes. In addition, ASC 606 normalization context and ASC 606 implementation outcomes mediated the effect of organizational implementation context on ASC 606 efficacy.

Included in

Accounting Commons