作業基礎成本與管理制度接受行為之研究
Date Issued
2000
Date
2000
Author(s)
DOI
882416H002009
Abstract
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.
Subjects
Activity-based cost management (ABCM)
Theory of reasoned action
Technology acceptance model
Champion
Organizational culture of innovation
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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