https://scholars.lib.ntu.edu.tw/handle/123456789/99849
標題: | 作業基礎成本與管理制度接受行為之研究 | 作者: | 杜榮瑞 | 關鍵字: | 作業基礎成本管理;理性行為理論;技術接受模型;變革代理人;組織的創新文化;Activity-based cost management (ABCM);Theory of reasoned action;Technology acceptance model;Champion;Organizational culture of innovation | 公開日期: | 2000 | 出版社: | 臺北市:國立臺灣大學會計學系暨研究所 | 摘要: | 本研究分析兩個層次的ABCM 之接受 行為:個人與組織。在個人層次的分析方 面,本研究應用理性行為理論與技術接受 模型,探討變革代理人對實施ABCM 之態 度與推動意圖。在組織層次方面,則探討 變革代理人與組織創新文化對組織採行 ABCM 之影響。本研究自天下1000 大,選 取489 家製造業,279 家服務業及79 家金 融業,利用郵寄問卷調查方式,請企業之 財務主管填答,共回收149 份,可用者143 份。相關分析顯示財務主管所知覺的 ABCM 效益與成本均與財務主管對推動 ABCM 之態度呈正相關。財務主管的態度 與其所知覺的資源控制則均與財務主管的 推動意圖呈正相關。利用ordered probit 分 析發現,組織的創新文化與組織採行 ABCM 之階段(程度)呈正相關,但納入變 革代理人之意圖後,組織的創新文化不再 顯著,而變革代理人之意圖則與ABCM 之採行階段呈正相關。 This study attempts to (1) examine the determinants of champion’s attitude towards and intention of ABCM implementation, and (2) investigate the relative impact of champion’s intention as opposed to organizational culture of innovation on ABCM implementation. Guided by the theory of reasoned action and the technology acceptance model as well as innovation adoption literature, this study develops scales for measuring variables of interest. Financial managers of 847 firms selected from Common Wealth 1000 were mailed questionnaires and asked to respond to the questions concerning their perceptions on ABCM implementation. One hundred and forty-nine (149) questionnaires were returned with 143 (17%) usable responses. Correlation analysis shows that financial manager’s perceived benefits and perceived costs of ABCM implementation are significantly correlated with their attitude towards ABCM implementation. The financial managers’ attitude towards ABCM implementation and their perceived control are also significantly related to their intention of implementing ABCM. In addition, ordered probit analysis indicates that organizational culture of innovation alone significantly explains differences in stages of ABCM implementation. However, after incorporating champion’s intention and his/her perceived resource control, organizational culture becomes insignificant while the champion’s intention and perceived resources control are significant. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/18365 | 其他識別: | 882416H002009 | Rights: | 國立臺灣大學會計學系暨研究所 |
顯示於: | 會計學系 |
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882416H002009.pdf | 37.94 kB | Adobe PDF | 檢視/開啟 |
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