外文翻譯--作業(yè)成本法成功的影響因素——研究框架

1、<p>　　中文4245字，2325單詞</p><p>　　出處：Source：Shannon L. Charles. Factors influence activity-based costing success：a research framework[J].International Journal of Trade，Economics and Finance,2010,(23)：144-14

2、9 </p><p><b>　　外文文獻(xiàn)翻譯 </b></p><p><b>　　原文：</b></p><p>　　Factors Influencing Activity-Based Costing Success: A Research Framework</p><p>　　Abstra

3、ct—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be

4、 superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers

5、for better decision making. The benefits of ABC system</p><p>　　Index Terms—Advanced Manufacturing Environment, Activity-Based Costing, ABC Success 1. Introduction </p><p>　　In today’s competiti

6、ve and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturin

7、g and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in sig

8、nificant changes in the manufacturing co</p><p>　　Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is becoming more and more popular ABC aims to provide

9、 accurate costing information to managers to allocate activity costs to products and services by applying cost drivers. Academics who advocate ABC, such as, Cooper and Kaplan, and Swenson argue that it provides more accu

10、rate cost data needed to make appropriate strategic decisions about product mix, sourcing, pricing, process improvement, an</p><p>　　However, there is mounting evidence that suggests most of firms are experi

11、encing problems in implementing ABC and, in some extreme cases, ABC implementation is not successful, which later resulted in abandoning the ABC systems altogether. Questions arise as to why ABC implementation is success

12、ful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for different degrees of ABC success could be due to the different contextual factors </p>&l

13、t;p>　　This article has two main objectives; the first objective is to identify research gaps based on the revision of previous research and the second objective is to propose theoretical research framework for current

14、 research. </p><p>　　2. Gaps from previous research </p><p>　　From the review of previous research, this section highlights the gaps from previous research. First, as highlighted by Lana and Fei

15、 (2007) a majority of ABC research still was done in developed countries and very little research has been done in developing country, especially in Asian context. Thus it is necessary to identify whether the Asian cultu

16、re and way of doing business may have a different impact on the extent of ABC adoption and implementation. </p><p>　　Second, a majority of ABC research reviewed adopted the behavioral and organizational vari

17、ables identified by Shield to investigate factors influencing ABC success. So far only one research., which was conducted by Gosselin examined the effect of organizational structure on ABC success among Canadian business

18、 units. The importance of organizational structure effect on management accounting practices is stressed by many researchers. For example, Damanpour stated that whether an innovation can be </p><p>　　Third,

19、few research have examined the effect of corporate culture on ABC success empirically. Hence it is necessary to examine the association between ABC success and corporate culture, as well as how important cultural factors

20、 might be relative to organizational, non-cultural factors. </p><p>　　Forth, very few studies have investigated the effect of national cultural on ABC and so far, only two researchers, namely, Brewer and Sup

21、itcha and Frederick, have included this variable in their studies. Supitcha and Frederick argued that national culture differences often require successful accounting practices in one country to be modified for effective

22、 use in another country. So the influence of national culture should not be ignored, especially in developing countries, and differences in ter</p><p>　　The next research gap is that some previous research d

23、id not specify the ABC implementation stage for example, Shield and Brewer. According to Krumwiede and Roth, ABC implementation has six different stages. They are initiation, Adoption, Adaption, Acceptance, Routinization

24、, Infusion, the final two stages are considered as “mature stage” and it is argued that at different stage, the dominant factors that determine ABC success implementation are also different. In order to investigate the f

25、actors</p><p>　　Finally, the selected articles show most of ABC implementation research were conducted using quantitative method such as questionnaire survey, and there are very few research used qualitative

26、 method. According to Cavana et al, questionnaire survey of data collection often encounters problems of low response rate and to counter this problem researchers are encouraged to use multiple methods to collect data. &

27、lt;/p><p>　　3、 Proposed framework for future research </p><p>　　As very few empirical research have been done in developing countries on ABC adoption and implementation, future research should be c

28、onducted in developing nations, especially, in Asian countries such as China. Since China is one of the fastest growing economies in the world, it would be interesting to know if ABC success is affected by similar factor

29、s as in the western countries. Furthermore, since joining the WTO in the year of 2001, Chinese enterprises started adopting western management acco</p><p>　　Krumwiede and Roth classified ABC implementation i

30、nto different stages; initiation, adoption, adaption, acceptance, routinization, and infusion. It has been suggested in the literature that the dominant factors that determine ABC success implementation are also differen

31、t at different stages. A review of the literature shows that more research has been done to examine the determinant factors at the adoption and very few studies on implementation stage. Thus the current research will con

32、centrate o</p><p>　　The current research will also examine the effect of structure on ABC success. It has been argued that in order to examine the effect of structure, the sample should come from only one in

33、dustry. Gosselin argued that different industries have different level of centralization, and formalization, and he suggested that a study should concentrate on one particular industry. Similarly, Rotch stated that compa

34、red with manufacturing firms, non-manufacturing firms are very different in terms of characte</p><p>　　As discussed in the earlier section, previous research has not systematically examined the effects of or

35、ganizational structure and organizational culture on ABC success. This motivates the current research to investigate the effects of these variables on ABC success. </p><p>　　4、 research framework </p>

36、<p>　　A. Proposed theory </p><p>　　The current research will adopt Contingency theory and organizational theory to develop the research framework. Contingency theory has been widely adopted to conduct

37、research in management accounting field. Contingency theory asserts that the design and application of control systems are contingent on the environment of the organizational setting in which these controls operate and f

38、unction. It is widely used to explain the characteristics of management accounting system. Waterhouse and Tiessen </p><p>　　However, adoption and implementation of an innovation are totally different. Hence,

39、 Contingency theory alone may not be adequate to explain ABC implementation stage. Krumwiede concluded from a survey among US firms that contextual factors may influence the ABC adoption stage while implementation stage

40、is more associated with organizational factors. Healso suggested that once a firm arrives at ABC implementation stage, it should pay attention to organizational factors. Hence, another theory shoul</p><p>　　

41、According to organizational change theory, changes in organizations could be classified into four categories: technology, products, structure, and culture. Gosselin categorized ABC implementation stage as the administrat

42、ive procedure. Therefore, ABC could be considered as a structural change and its success is determined by top-down approach. Based on organizational change theory, Cooper and Zmud divide IT innovation into six sequence s

43、tages; 1) initiation, 2) adoption, 3) adaptation, 4) accepta</p><p>　　B. Research Framework </p><p>　　In view of the discussion in the previous sections, the following framework is proposed, dep

44、icted by Figure 1, for this research. Prior research test the relationship between ABC success and behavioral, organizational variables, hence the current research will also base on Shield’s model to examine the impact o

45、f behavioral, organizational variables on ABC success. In addition, it also will include two additional variables, organizational culture and structure as Gosselin stated that effect of or</p><p>　　Seven beh

46、avioral and organizational variables are important to cost management practices identified by Shield and Young. They are: 1) Top management support; 2) linkage to competitive strategies, 3) performance evaluation and com

47、pensation, 4) non-accounting ownership, 5) sufficient resources, 6) training in designing, implementing and using cost management system and 7) consensus about the clarity of the objectives of the cost management system,

48、 so current study will use all this indicators as b</p><p>　　Whether a company can adopt and implement a management innovation can be behaviorall&Organizational Technical Organizational structure Organiz

49、ational culture ABC Success significantly affected by organizational structure. Burns and Stalker classified organizational structure into mechanistic and organic, mechanistic organizations have higher level of centraliz

50、ation and formalization than that of organic structure. Gosselin found that ABC can be more successfully implemented in mechanistic organi</p><p>　　Organizational culture still produces significant on ABC su

51、ccess, as Skinner pointed out uncaring culture leads to the failure of ABC. Baird et al. used outcome orientation, team orientation, attention to detail, as well as innovation to examine the relationship between activity

52、 management success and organizational culture. And the current study also will adopt those dimensions. As for ABC success, the current study will adopt McGowan’s definition. McGowan used four perspectives to measure Act

53、i</p><p><b>　　譯文： </b></p><p>　　作業(yè)成本法成功的影響因素——研究框架</p><p>　　摘要： 在當(dāng)前先進(jìn)的制造環(huán)境和競(jìng)爭(zhēng)環(huán)境下， 準(zhǔn)確的成本信息對(duì)所有企業(yè)如制造企業(yè)， 商品銷(xiāo)售企業(yè)和服務(wù)業(yè)，都是至關(guān)重要的。 為找到優(yōu)于傳統(tǒng)成本系統(tǒng)的方法引發(fā)了爭(zhēng)論， 作業(yè)成本系統(tǒng)作為一種能夠幫助管理者作出更好決

54、策的戰(zhàn)略工具， 已日益引起從業(yè)人員和研究人員的關(guān)注。作業(yè)成本系統(tǒng)的好處和對(duì)公司的影響推動(dòng)了眾多 ABC 系統(tǒng)的實(shí)證性研究， 而且在發(fā)達(dá)國(guó)家，它被認(rèn)為是最為深入管理會(huì)計(jì)領(lǐng)域的系統(tǒng)之一。以前對(duì)作業(yè)成本法的研究集中在與作業(yè)成本法的實(shí)施相關(guān)聯(lián)的問(wèn)題比如各個(gè)國(guó)家對(duì) ABC 的采用情況，ABC 實(shí)施的原因，ABC 的相關(guān)問(wèn)題和影響 ABC 成功的關(guān)鍵因素。本文綜述了過(guò)去十年對(duì)作業(yè)成本法進(jìn)行的研究，從 1995—2008，對(duì)回顧研究中的缺口進(jìn)行辨識(shí)。

55、具體地說(shuō)，本文考察了影響作業(yè)成本法成功實(shí)施的選擇性因素，以前的研究中多種變量的使用和定義的可操作性。該回顧顯示，過(guò)去的研究主要集中在行為，組織，技術(shù)變量，但幾乎沒(méi)有研究考察組織文化和結(jié)構(gòu)擔(dān)任的角色。在確認(rèn)研究產(chǎn)生差距的基礎(chǔ)上，研究框架為今后的研究提供參考。 </p><p>　　關(guān)鍵詞： 先進(jìn)的制造環(huán)境， 作業(yè)成本法， ABC 的成功 </p><p><b>　　介紹 <

56、/b></p><p>　　在當(dāng)今競(jìng)爭(zhēng)激烈，不斷變化的商業(yè)環(huán)境下，企業(yè)必須要警惕業(yè)務(wù)環(huán)境變化的影響，并制定適當(dāng)?shù)膽?zhàn)略來(lái)求得生存和繁榮。生產(chǎn)和通訊技術(shù)的發(fā)展徹底改變了企業(yè)活動(dòng)的進(jìn)行方式。 采用先進(jìn)的制造技術(shù)如機(jī)器人和計(jì)算機(jī)化的制造導(dǎo)致了制造成本的結(jié)構(gòu)發(fā)生了很大變化， 這點(diǎn)引起了學(xué)者及教育工作者的有關(guān)傳統(tǒng)成本計(jì)算法已經(jīng)不再適合新的生產(chǎn)環(huán)境的爭(zhēng)論。 這就導(dǎo)致了從傳統(tǒng)的以數(shù)量為基礎(chǔ)的成本計(jì)算模型到新的成本方法就像作

57、業(yè)成本法（ABC） 的轉(zhuǎn)變。 </p><p>　　由于其能夠提供更準(zhǔn)確的成本信息和提高企業(yè)的性能, ABC 變得越來(lái)越受歡迎了。 ABC 旨在通過(guò)應(yīng)用成本動(dòng)因來(lái)提供更為準(zhǔn)確的成本信息嘗試為產(chǎn)品和服務(wù)分配作業(yè)成本。 倡導(dǎo) ABC 的學(xué)者們，如庫(kù)柏、卡普蘭和斯溫森認(rèn)為，它為戰(zhàn)略決策需要的有關(guān)產(chǎn)品結(jié)構(gòu)、 采購(gòu)、定價(jià)、工藝改進(jìn)提供了更準(zhǔn)確的數(shù)據(jù), 并且有評(píng)價(jià)業(yè)務(wù)流程的性能。這些說(shuō)法已導(dǎo)致許多企業(yè)采取 ABC 系統(tǒng)。&l

58、t;/p><p>　　然而，有越來(lái)越多的證據(jù)表明大多數(shù)公司在實(shí)施作業(yè)成本法的過(guò)程中遇到了問(wèn)題，在一些極端的情況下，作業(yè)成本法的實(shí)施并不成功將會(huì)導(dǎo)致作業(yè)成本系統(tǒng)后來(lái)被完全地放棄。于是就產(chǎn)生了 為什么作業(yè)成本法的實(shí)施在一些公司是成功的， 而在其它公司卻失敗的問(wèn)題。在權(quán)變理論的基礎(chǔ)上，研究人員認(rèn)為作業(yè)成本法產(chǎn)生不同程度上的效果的原因在于每個(gè)企業(yè)面臨不同的背景因素，這些都使研究者認(rèn)識(shí)到要將評(píng)估影響作業(yè)成本法成功實(shí)施的因素作為

59、一個(gè)重要的研究領(lǐng)域。</p><p>　　本文由兩個(gè)主要目標(biāo)：第一個(gè)目標(biāo)是根據(jù)以前研究成果的修訂版確立研究缺口而第二個(gè)目標(biāo)是提出當(dāng)前研究的理論研究框架。</p><p><b>　　以前的研究空白 </b></p><p>　　從總結(jié)先前的研究, 這部分先前的研究的空白突出。 第一， 就像萊娜和飛（2007） 強(qiáng)調(diào)了大部分作業(yè)成本研究集中在發(fā)達(dá)

60、國(guó)家，而發(fā)展中國(guó)家卻很少，尤其是亞洲，因此有必要確定亞洲的文化和經(jīng)營(yíng)方式是否可能在一定程度上對(duì)作業(yè)成本法的應(yīng)用和實(shí)施有不同的影響。 </p><p>　　第二，Shield 研究了 大多數(shù)行為和組織變量為了成功探討作業(yè)成本法的影響因素。 到目前為止，只有一項(xiàng)研究，就是格賽爾林在加拿大企業(yè)中成功應(yīng)用作業(yè)成本法對(duì)組織結(jié)構(gòu)的檢查， 許多研究人員強(qiáng)調(diào)組織結(jié)構(gòu)對(duì)于管理會(huì)計(jì)的重要性，例如，Damanpour 說(shuō)，無(wú)論一個(gè)創(chuàng)新

61、的成本計(jì)算方法的應(yīng)用和實(shí)施是否是為了在某種程度上被某結(jié)構(gòu)類(lèi)型的公司確定采用，所以當(dāng)前的研究也將考慮把組織結(jié)構(gòu)作為影響作業(yè)成本法成功實(shí)施的預(yù)測(cè)因素之一。 </p><p>　　第三， 少量研究經(jīng)驗(yàn)主義地就作業(yè)成本法對(duì)企業(yè)文化的影響進(jìn)行了細(xì)查， 因此有必要對(duì)作業(yè)成本法和企業(yè)文化之間的相關(guān)性進(jìn)行研究，以及文化因素和非文化因素相對(duì)于組織的重要性。</p><p>　　第四，很少有關(guān)于民族文化對(duì)作業(yè)

62、成本法的作用方面的研究， 到目前為止，只有兩名研究人員，即布魯爾和弗雷德里克，在他們的研究中包括了這個(gè)變量。Supitcha 和弗雷德里克認(rèn)為，在某一國(guó)行之有效的民族文化，若是想在另一國(guó)成功，則需要被改造得在那一國(guó)更為有用。 因此，尤其是在有著長(zhǎng)期的認(rèn)知差異的發(fā)展中國(guó)家，國(guó)家文化的影響不應(yīng)被忽視。ABC 的成功可以被解釋為國(guó)家文化的勝利。</p><p>　　未來(lái)研究的差距在于一些以前的研究沒(méi)有指定作業(yè)成本法的實(shí)

63、施階段，如Shield 和 Brewer，根據(jù) Krumwiede 和 Roth，作業(yè)成本法的實(shí)施分為六個(gè)不同的階段，它們是開(kāi)始，采用，適應(yīng)，接受，日?；?，注入，最后兩個(gè)階段被視為成熟的階段， 它認(rèn)為在不同的階段， 確定作業(yè)成本法成功實(shí)施的主要因素也是不同的。 為了更準(zhǔn)確地探討影響作業(yè)成本法成功的因素，當(dāng)前研究將專(zhuān)注于作業(yè)成本法實(shí)施的一個(gè)特定階段即成熟階段。</p><p>　　最后，所選文章表明研究大部分作業(yè)成

64、本法的執(zhí)行情況都采用定量的方法例如問(wèn)卷調(diào)查，但也有極少數(shù)研究采用定性的方法。據(jù) Cavana 等人認(rèn)為，問(wèn)卷調(diào)查數(shù)據(jù)的采集經(jīng)常遇到的問(wèn)題是低響應(yīng)率，為克服這個(gè)問(wèn)題，研究人員正被鼓勵(lì)使用多種手段收集數(shù)據(jù)。 </p><p>　　框架提出未來(lái)的研究方向 </p><p>　　作業(yè)成本法的應(yīng)用和實(shí)施在發(fā)展中國(guó)家只有很少的實(shí)證研究，未來(lái)的研究應(yīng)該在發(fā)展中國(guó)家進(jìn)行，特別是亞洲國(guó)家，如中國(guó)。由于中國(guó)是

65、世界上經(jīng)濟(jì)發(fā)展最快的國(guó)家之一，這將是有趣的知道，作業(yè)成本法在中國(guó)的成功是否受類(lèi)似的因素影響就像西方國(guó)家一樣。 此外， 自 2001 年加入世貿(mào)組織，中國(guó)企業(yè)開(kāi)始采用西方的管理會(huì)計(jì)方法， 因此有必要了解中國(guó)文化對(duì)作業(yè)成本法的影響。因此當(dāng)前研究將集中在作業(yè)成本法在中國(guó)制造企業(yè)的應(yīng)用。 </p><p>　　Krumwiede 和 Roth 將作業(yè)成本法的實(shí)施分為不同階段：?jiǎn)⒚?，采用，適應(yīng)，接受，程序化和注入。文獻(xiàn)表明

66、決定作業(yè)成本法成功實(shí)施的主導(dǎo)因素在不同的階段也是不同的。一個(gè)文獻(xiàn)回顧顯示在采納階段有很多檢查決定因素的研究而在實(shí)施階段的研究卻很少。因此，目前的研究將集中在 ABC 實(shí)施的一個(gè)特定歷史階段，尤其是“成熟” 的階段。</p><p>　　當(dāng)前研究也將檢視結(jié)構(gòu)對(duì) ABC 的影響。有人認(rèn)為，為了檢查結(jié)構(gòu)的影響，樣品應(yīng)該只從一個(gè)行業(yè)抽取。Gosselin 認(rèn)為，不同的行業(yè)有不同程度的集中力和形式化，并且他建議， 應(yīng)該將研

67、究集中在一特定產(chǎn)業(yè)。同樣地，Rotch 指出，相對(duì)于制造企業(yè)而言，非制造企業(yè)有非常不同的特點(diǎn)。舉例來(lái)說(shuō)，酒店不同于一般的制造企業(yè)和非制造企業(yè)的輸出都是非常難以確定的。此外，作業(yè)在非制造業(yè)，尤其是在服務(wù)業(yè)是很難被預(yù)測(cè)的，而且大部分總成本屬于往往難以分配輸出的共同費(fèi)用。同樣地，克拉克，希爾和史蒂文斯強(qiáng)調(diào)在制造商和非制造商中，成本結(jié)構(gòu)存在著明顯差異。在非制造部門(mén)，直接人工和直接材料的成本幾乎等于零，而固定間接費(fèi)用在成本結(jié)構(gòu)中占主導(dǎo)地位，這樣的

68、差異使得研究作業(yè)成本法在工業(yè) 型企業(yè)的應(yīng)用會(huì)面臨更多的問(wèn)題。 由于作業(yè)成本法更可能在大公司被實(shí)施， 因此目前的研究將集中在制造業(yè)而已，本研究也將集中在大型制造企業(yè)。 </p><p>　　正如在前面的部分討論的一樣，以前的研究沒(méi)有系統(tǒng)地檢查組織結(jié)構(gòu)和組織文化對(duì)作業(yè)成本法的影響。 這激勵(lì)當(dāng)前的研究對(duì)這些影響作業(yè)成本法成功的因素的探討。 </p><p><b>　　研究框架 <

69、;/b></p><p><b>　　A 提出的理論 </b></p><p>　　目前的研究將采用權(quán)變理論和結(jié)構(gòu)理論來(lái)發(fā)展理論框架。權(quán)變理論在管理會(huì)計(jì)領(lǐng)域中已被廣泛采用在指導(dǎo)研究中。權(quán)變理論聲稱(chēng)，設(shè)計(jì)和控制系統(tǒng)的應(yīng)用在組織環(huán)境中的設(shè)置控制和功能操作是難以預(yù)測(cè)的，它被廣泛用來(lái)解釋管理會(huì)計(jì)系統(tǒng)的特點(diǎn)。Waterhouse 和 Tiessen 表示, 管理控制體系的

70、設(shè)計(jì)和結(jié)構(gòu)取決于數(shù)量因素：有產(chǎn)品多樣化，成本結(jié)構(gòu)，尺寸，競(jìng)爭(zhēng)水平和定制的程度。 賽多利斯， 埃利岑和卡馬拉用一個(gè)例子來(lái)解釋作業(yè)成本法和權(quán)變因素之間的關(guān)系， 他們指出，固定成本的增長(zhǎng)導(dǎo)致需要更精確的成本分配方法如作業(yè)成本法， 這是真正為生產(chǎn)一種以上產(chǎn)品且不同產(chǎn)品使用不同數(shù)量資源的企業(yè)使用的方法。競(jìng)爭(zhēng)是另外一個(gè)導(dǎo)致出現(xiàn)更復(fù)雜的成本系統(tǒng)的背景因素，如作業(yè)成本法。另外，大型公司比小公司更有可能采用作業(yè)成本法是由于間接費(fèi)用的大小，一定量的作業(yè)都需

71、要被協(xié)調(diào)， 以及有限的資源。 </p><p>　　然而，一種創(chuàng)新型方法的采用和實(shí)現(xiàn)是完全不同的，因此，單獨(dú)使用權(quán)變理論可能不足以解釋作業(yè)成本法的實(shí)施階段。Krumwiede 從對(duì)美國(guó)公司的調(diào)查中得出結(jié)論：文脈上的因素可能會(huì)影響作業(yè)成本法的采用階段而實(shí)施階段更與組織因素相聯(lián)系，他還建議，一旦一家公司到達(dá)作業(yè)成本法的實(shí)施階段，它應(yīng)該要注意組織因素。因此，另一種理論應(yīng)適用于解釋作業(yè)成本法的實(shí)施階段，就是組織變革理論。

72、 </p><p>　　根據(jù)組織變革理論，組織的變化可以分為四類(lèi)：技術(shù)、產(chǎn)品、結(jié)構(gòu)和文化。格賽爾林對(duì)分類(lèi)作業(yè)成本法的實(shí)施階段為行政程序，因此，作業(yè)成本法可視為一項(xiàng)結(jié)構(gòu)性變革， 它的成功取決于自上而下的方法?；诮M織變革理論，Cooper 和 Zmud 將 IT 的創(chuàng)新性劃分為六個(gè)連續(xù)的階段：1）開(kāi)始，2）采用，3）適應(yīng)，4)接受，5）常規(guī)化，以及 6）投資。他們還說(shuō)，在不同階段影響創(chuàng)新型 IT 的主導(dǎo)因素也是不同

73、的。 </p><p><b>　　B 研究框架 </b></p><p>　　從前幾節(jié)討論的觀點(diǎn)來(lái)看，下面的框架被提出，由圖 1 所示，為這項(xiàng)研究，之前的研究測(cè)試了作業(yè)成本法與行為、組織變量之間的關(guān)系，因此，目前的研究也將基于 Shield 的模型來(lái)檢查行為和組織變量對(duì)作業(yè)成本法的影響。另外，它還將包括兩個(gè)額外的變量即組織文化和結(jié)構(gòu)， 正如 Gosselin 說(shuō)的組

74、織文化和結(jié)構(gòu)對(duì)作業(yè)成本法的影響是不應(yīng)該被忽視的。</p><p>　　圖 1 理論研究框架 </p><p>　　Shield 和 Young 提出了 7 種對(duì)成本管理措施相對(duì)重要的行為和組織變量，它們是： 1） 最高管理層支持；2）聯(lián)系的競(jìng)爭(zhēng)策略；3）績(jī)效評(píng)估與補(bǔ)償；4）非會(huì)計(jì)所有權(quán)；5）充足的資源；6）訓(xùn)練設(shè)計(jì)、實(shí)施和使用成本管理系統(tǒng)；7）明確成本管理系統(tǒng)的目標(biāo)共識(shí)， 所以現(xiàn)在的研究將

75、使用這一切指標(biāo)，就如行為和組織變量。Lana 和 Fei 過(guò)去有關(guān)作業(yè)成本法影響因素的實(shí)證研究，并總結(jié)了以前研究的技術(shù)上的使用情況，它們是軟件包，成本動(dòng)因數(shù)據(jù)的集中，知識(shí)數(shù)據(jù)的采集和需求，外部咨詢(xún)師的參與。目前的研究還使用了 Lana 和 Pan 的定義和對(duì)技術(shù)變量的測(cè)試。 </p><p>　　組織結(jié)構(gòu)對(duì)一家公司是否可以采用和實(shí)施管理創(chuàng)新有重大影響。 Burns 和Stalker 將組織結(jié)構(gòu)劃分為機(jī)械的和有機(jī)的

76、，相對(duì)于有機(jī)結(jié)構(gòu)，機(jī)械組織結(jié)構(gòu)在行為組織 技術(shù) 結(jié)構(gòu)組織 文化組織 作業(yè)成本法 集中性和形式化是更具高水平。Gosselin 發(fā)現(xiàn)機(jī)械組織結(jié)構(gòu)更能使作業(yè)成本法成功實(shí)施。 集中和形成將被視為當(dāng)前研究中的指標(biāo)組織結(jié)構(gòu)。 </p><p>　　組織文化仍然對(duì)作業(yè)成本法產(chǎn)生顯著的作用，正如斯金納指出的他人不關(guān)心的文化會(huì)導(dǎo)致作業(yè)成本法的失敗。Baird等人使用結(jié)果導(dǎo)向和團(tuán)隊(duì)導(dǎo)向，注重細(xì)節(jié)和創(chuàng)新來(lái)檢查作業(yè)管理和組織文化之間的

77、關(guān)系，當(dāng)前的研究也將采取這些方面。至于ABC 的成功，當(dāng)前的研究將采取麥高恩的定義，麥高恩用四個(gè)方面來(lái)衡量作業(yè)成本管理，即用戶(hù)的態(tài)度，技術(shù)特點(diǎn)等級(jí)， 自覺(jué)改進(jìn)工作績(jī)效的有用性和對(duì)組織過(guò)程的影響。隨后采用這種方法的 Byrne 等人在澳大利亞范圍內(nèi)對(duì)作業(yè)成本法的成功實(shí)施進(jìn)行了測(cè)試。在他們的研究中，他們強(qiáng)調(diào)麥高恩的定義提供了最可靠的方法。因此，目前的研究同樣地將麥高恩的定義作為作業(yè)成本法的指標(biāo)。 </p><p>