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外文摘要
引文資料
題名:
Understanding Change Agent's Behavioral Intention in Activity-Based Cost Management Implementation: An Empirical Examination of Technology Acceptance Model
書刊名:
臺大管理論叢
作者:
林娟娟
/
杜榮瑞
作者(外文):
Lin, Judy Chuan-chuan
/
Duh, Rong-ruey
出版日期:
2003
卷期:
13:2
頁次:
頁1-27
主題關鍵詞:
作業基礎成本管理制度
;
技術接受模型
;
改革代理人
;
Activity-based cost management
;
Technology acceptance model
;
Change agent
原始連結:
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相關次數:
被引用次數:期刊(
3
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
3
共同引用:0
點閱:41
本文應用技術接受模型探討改革代理人於推動作業成本管理制度(ABCM)過程中之行為意圖。研究結果發現改革代理人對推行ABCM的態 度受到改革代理人的知覺效益 (但非知覺成本) 影響。路徑分析顯示對推行ABCM之態度及知覺效益均對推動ABCM之意圖有顯著影響,但態度的影響大於知覺效益。此外,本研究發現推動ABCM之知覺成本、知覺效益、態度與意圖之間的關係隨者推行ABCM之階段而異。
以文找文
This paper adopts technology acceptance model to examine change agent's behavioral intention in the implementation of ABCM. Five hundred and ninety nine questionnaires were mailed to CFOs of the manufacturing firms in Taiwan. One hundred and six responses were obtained, in which 99 were useable. The results indicate that change agent's perceived benefits of ABCM implementation, but not perceived costs, are significantly correlated with their attitudes toward promoting ABCM implementation. Path analysis suggests that change agent's attitudes and perceived benefits have significant impacts on their intentions to promote ABCM, with attitudes having a greater impact than perceived benefits. In addition, the results suggest that change agent's behavior differs across stages of ABCM implementation. In particular, the role of perceived cost and that of perceived benefit change when firms differ in the stage of ABCM implementation. Discussions and implications for future studies are offered.
以文找文
期刊論文
1.
Lu, H. P.、Yeh, D. C.(1998)。Enterprise's perceptions on business process re-engineering: A path analytic model。OMEGA: International Journal of Management Science,26(1),17-27。
2.
Cooper, R.(1988)。The rise of activity-based costing - part one: What is an activity-based cost system?。Journal of Cost Management,2(2),45-54。
3.
Krumwiede, K. R.(1998)。The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors。Journal of Management Accounting Research,10(2),239-277。
4.
Cooper, R.、Kaplan, R. S.(1988)。Measure costs right: Make the right decisions。Harvard Business Review,66(9),96-103。
5.
Chin, W. W.、Gopal, A.(1995)。Adoption Intention in GSS: Relative Importance of Beliefs。ACM SIGMIS Database: the DATABASE for Advances in Information Systems,26(2/3),42-63。
6.
Igbaria, Magid、Guimaraes, Tor、Davis, Gordon B.(1995)。Testing the determinants of microcomputer usage via a structural equation model。Journal of management information systems,11(4),87-114。
7.
Abdul-Gader, Abdulla(1996)。The impact of user satisfaction on computer-mediated communication acceptance: A causal path model。Information Resources Management Journal,9(1),17-26。
8.
Anderson, Shannon W.(1995)。A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993。Journal of Management Accounting Research,7,1-51。
9.
Gefen, D. W.、Straub, D. W.(1997)。Gender differences in the perception and use of E-mail: an extension to the Technology Acceptance Model。Management Information Systems Quarterly,21(4),389-400。
10.
Szajna, B.(1994)。Software Evaluation and Choice: Predictive Validation of the Technology Acceptance Instrument。MIS Quarterly,18(3),319-324。
11.
Adams, Dennis A.、Nelson, R. Ryan、Todd, Peter A.(1992)。Perceived usefulness, ease of use, and usage of information technology: A replication。MIS Quarterly,16(2),227-247。
12.
Szajna, Bernadette(1996)。Empirical evaluation of the revised technology acceptance model。Management Science,42(1),85-92。
13.
Mathieson, Kieran(1991)。Predicting user intentions: comparing the technology acceptance model with the theory of planned behavior。Information Systems Research,2(3),173-191。
14.
Davis, Fred D.、Bagozzi, Richard P.、Warshaw, Paul R.(1989)。User acceptance of computer technology: A comparison of two theoretical models。Management Science,35(8),982-1003。
15.
Davis, Fred D.(1989)。Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology。Management Information Systems Quarterly,13(3),319-340。
16.
Shields, M. D.、Young, S. M.(1989)。A Behavioral Model for Implementing Cost Management Systems。Journal of Cost Management,Winter,17-27。
17.
Duncan, Otis Dudley(1966)。Path analysis: Aociological Examples。American Journal of Sociology,72(1),1-16。
18.
Swenson, D. W.、Foster, G.(1997)。Measuring the success of activity-based cost management and its determinants。Journal of Management Accounting Research,9,109-142。
19.
Shields, M. D.(1995)。An empirical analysis of firms' implementation experiences with activity-based costing。Journal of Management Accounting Research,7,148-166。
20.
McGowan, A. S.(1998)。Perceived benefits of ABCM implementation。Accounting Horizons,12,31-50。
21.
Mitchell, F.、Innes, J.(1995)。A survey of activity-based costing in the UK's largest companies。Management Accounting Research,6,137-153。
22.
Gosselin, M.(1997)。The effect of strategy and organizational structure on the adoption and implementation of activity-based cost。Accounting, Organizations and Society,22,105-122。
23.
Cooper, R.(1990)。Implementing an activity-based cost system。Journal of Cost Management,4,33-42。
24.
Common Wealth(1999)。Taiwan Top 1000。Common Wealth,May。
25.
Kaplan, R. S.、Argyris, C.(1994)。Implementing new knowledge: The case of activity based costing。Accounting Horizons,8,83-105。
26.
Young, S. M.、Anderson, S. W.(1999)。The impact of contextual and process factors on the evaluation of activity-based costing systems。Accounting, Organizations and Society,24,525-559。
27.
Morgan, G.、Ramirez, R.、Helriegel, D.、Slocum, J. W. Jr.、Anderson, C. R.(1977)。Managerial response to environmentally induced stress。The Academy of Management Journal,20(2),260-272。
圖書
1.
Li, Ching-Chun(1975)。Path Analysis, A primer。Pacific Grove, CA:The Boxwood Press。
2.
Horngren, C. T.、Foster, G.、Datar, S. M.(1997)。Cost Accounting: A Managerial Emphasis。Prentice-Hall International Limited。
3.
Fishbein, M.、Ajzen, I.(1980)。Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research。Addison-Wesley。
4.
Turney, Peter B. B.(1991)。Common Cents: The ABC Performance Breakthrough。Hillsboro, Oregon:Cost Technology。
5.
Kenny, D. A.(1979)。Correlation and causality。New York:Wiley。
6.
Argyris, Chris、Schön, Donald A.(1996)。Organizational Learning II: Theory, Method, and Practice。Addison-Wesley publishing company。
7.
Hilton, R. W.(2002)。Managerial Accounting。Managerial Accounting。New York, NY。
8.
Oehm, R. M.、Morrissey, E.、Kaplan, R. S.、Cooper, R.、Maisel, L. S.(1992)。Implementing activity based cost management: Moving form analysis to action。Montvale, NJ:Institute of Management Accountants。
9.
Brimson, J. A.(1991)。Activity Accounting。Activity Accounting。New York, NY。
其他
1.
Jordan, W. G.,Krumwiede, K. R.(1998)。Results of 1998 survey on cost management practices,沒有紀錄。
圖書論文
1.
Land, K. C.(1969)。Principles of Path Analysis。Sociological methodology。San Francisco:Jossey-Bass。
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