影響成本制度採用之因素：以作業基礎成本制在我國為例
Date Issued
2000
Date
2000
Author(s)
陳國泰
DOI
892416H002010
Abstract
As Taiwanese companies face intense international competition, better
understanding of their product and activity cost can certainly help improve their
operational efficiency and effectiveness. One of the most important
contemporary accounting innovations in recent years is Activity-Based Costing
system (ABC). Through the use of ABC system, managers not only can reduce
cost distortion, but also help managers in cost management. However very few
domestic companies have adopted the theoretically superior costing system. The
lack of actual implementation of ABC system seems to indicate that there might
be some significant factors that pose as adoption barriers.
In recent years many researches have documented the design and
implementation of ABC system in Taiwan. However, not much is about why
ABC systems are implemented or what effects such systems have on the actions
taken by the adopters. Therefore, drawing from recent literature on innovation
diffusion, organizational change and management accounting, the purposes of this
research attempts to:
(1) investigate how perceived attributes of ABC affect the enterprises in Taiwan in
their tendency to adopt ABC system.
(2) contribute toward the development of a conceptual framework that can be used
to structure a study of the diffusion of accounting innovations.
This research has five sections. The first section presents the motivations and
purposes of the study. The second presents a literature review. The third describes
the theoretical framework and discusses the research methods employed. The
fourth presents the data collected and analytical results. The final section presents discussions and suggestions for further research.
This research is based on a questionnaire survey. Questionnaires were
mailed to the heads of accounting divisions in 1198 companies in Taiwan. After
analyzing 196 useful samples applying analysis of variance and multiple
regressions, the main findings are as followings:
1.The data shows that very few companies in Taiwan have implemented ABC
system or plan to do so.
2. Neither company size nor industrial type significantly affect the tendency of an
enterprise in adopting ABC system.
3.Perceived compatibility, perceived observability, and perceived trialability
positively affect the tendency of an enterprise to adopt ABC system.
4.Perceived complexity and voluntariness of use negatively affect the tendency of
an enterprise to adopt ABC system.
SDGs
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
other
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