陳國泰2006-07-262018-06-292006-07-262018-06-292000http://ntur.lib.ntu.edu.tw//handle/246246/18379由於我國企業所面臨的國際化競爭程度日增，較佳的產品或服務成本的 瞭解將有助於改善企業營運的效果與效率。作業基礎成本制（ABC ）是近年 來管理會計實務上的重要發展之一，透過此制度將可減少產品或服務成本的 扭曲，以利管理者做較佳的成本控制。然而在台灣卻很少企業採用此一良好 的成本管理制度，實施ABC 制度企業比例偏低的現象似乎指出企業在採用新 成本管理制度過程當中存有重大的實施障礙。 近年來國內曾有許多研究者進行ABC 制度規劃與實施的相關研究，然而 卻少有研究針對影響企業ABC 制度採用與否的原因進行探討。因此，本研究 透過創新擴散理論、組織變革與管理會計等相關文獻的瞭解，希望達成下列 研究目的： 一、瞭解與ABC 制度相關之創新知覺屬性如何影響國內企業採用ABC 制 度的決策。 二、嘗試找出有助於瞭解針對企業創新管理會計實務擴散的觀念性架構。 本研究共分五章，第一章簡述研究之動機與目的；第二章針對研究相關 理論進行文獻探討；第三章說明研究架構與研究方法、第四章進行資料分析 與探討；第五章為研究結論與建議。研究採問卷調查的方式進行，針對國內 1198 家企業會計主管進行調查，在分析198 份有效樣本數據後，本研究歸納 出下列研究發現： 1 、國內目前採用ABC 制度企業比例以及未來採用意願均偏低，顯示大多數 企業對實施ABC 制度仍採觀望態度。 2 、國內企業採用ABC 制度的意願，在不同企業規模與不同產業別間均無顯 著的差異存在。 3 、國內企業對於ABC 制度相容性、可觀察性與可試用性的認知程度顯著地 正向影響ABC 制度的採用意願。 4 、國內企業對於ABC 制度複雜性與自願使用程度的認知程度顯著地反向影 響ABC 制度的採用意願。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.application/pdf275634 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所[SDGs]SDG9otherhttp://ntur.lib.ntu.edu.tw/bitstream/246246/18379/1/892416H002010.pdf