澳大利亚大学采用基于活动的成本计算技术
Indra Abeysekera1, Rajeev Sharma1
1Discipline of Business and Accounting, Charles Darwin University, Darwin, NT, Australia.
Frontiers in psychology
|July 14, 2023
概括
澳大利亚大学采用基于活动的成本计算 (ABC) 受组织因素的影响,而不是认知因素. 较高的收入和位于主要城市外或澳大利亚南部的位置增加了ABC技术采用的可能性.
科学领域:
- 会计会计会计会计会计会计会计会计会计
- 管理信息系统 管理信息系统
- 高等教育行政管理.
背景情况:
- 战略性成本管理对澳大利亚大学至关重要.
- 基于活动的成本计算 (ABC) 是成本管理的关键会计技术.
- 了解ABC采用驱动器对于行业绩效至关重要.
研究的目的:
- 检查澳大利亚大学ABC技术的采用情况.
- 用理论框架确定ABC采用的决定因素.
- 区分ABC技术的采用者和不采用者.
主要方法:
- 调查问卷分发给澳大利亚大学的高级管理人员.
- 从24所参与大学收集的数据 (61%的响应率).
- 基于技术扩散框架,社会认知理论和战略动态理论的分析.
主要成果:
- 组织特征显著影响ABC采用.
- 大学收入是ABC采用最重要的决定因素.
- 位于城市外和澳大利亚南部的大学显示出更高的ABC采用倾向.
结论:
- 组织因素,特别是收入和位置,是澳大利亚大学采用ABC的关键驱动因素.
- 认知特征虽然提供了定性见解,但在预测采用时缺乏统计学意义.
- 这些发现支持战略的动态理论来解释组织采用模式.
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