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    题名: The influence of change agents` behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology
    作者: 李佳玲
    Lee, Chia-Ling;Yen, David C.;Peng, Kai-Chun;Wu, Hsu-Che
    贡献者: 會計系
    日期: 2010-12
    上传时间: 2016-12-08 15:08:12 (UTC+8)
    摘要: This study adopts the viewpoint of the Unified Theory of Acceptance and Use of Technology (UTAUT) model to examine the change agents` behavioral intentions in the implementation of an activity based costing/management (ABC/M) system. ABC/M is an important management system that emphasizes the allocation of overhead costs on the basis of cost drivers, in order to provide relevant information for improved decision-making. A change agent is a person chosen to cause organizational change. Senior managers and often chief executives usually play the role that implements change. The behavioral intentions have been identified as a proactive attitude and action for promoting the ABC/M system in this study. Since there is little evidence of ABC/M adoption outside the United States and European countries, this research used Taiwanese companies as the sample. Questionnaires were used to investigate the factors influencing change agents` behavioral intentions to promote ABC/M systems and the type of facilitating conditions that affected the extent of usage of ABC/M systems. The questionnaires were carried out through the perspective of user acceptance of information technology (IT). Furthermore, the aim of this paper is also to explore whether use of the ABC/M system will produce an improved effect on performance. The empirical results from 100 valid responses collected indicate that performance expectancy and social influence directly affect change agents` behavioral intentions. Both change agents` behavioral intentions and facilitation conditions are important constructs that affect the extent of usage of ABC/M systems. The extent of ABC/M usage is also significantly associated with relative financial and non-financial performance. The results demonstrate that the adaptive UTAUT model is applicable for measuring change agents` behavioral intentions in current implementations of ABC/M systems. The study also reveals the positive effect of change agents on the performance of ABC/M systems.
    關聯: Advances in Accounting, Vol.26, No.2, pp.314-324
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/j.adiac.2010.08.006
    DOI: 10.1016/j.adiac.2010.08.006
    显示于类别:[會計學系] 期刊論文

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