外文翻译--作业成本法成功的影响因素——研究框架

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1、中文 4245 字， 2325 单词 出处： Source： Shannon L. Charles. Factors influence activity-based costing success： a research frameworkJ.International Journal of Trade， Economics and Finance,2010,(23)： 144-149 外文文献翻译 原文： Factors Influencing Activity-Based Costing Success: A Research Framework AbstractIn todays ad

2、vanced 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 superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) ha

3、s increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts on companies performance have motivated numerous empirical studies on ABC system and it is considered as

4、one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical

5、 success factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC implementation, variables used by previ

6、ous research and the definitions and operation analyse of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizati

7、onal culture and structure. Based on the research gaps identified, a research framework for future research is provided. Index TermsAdvanced Manufacturing Environment, Activity-Based Costing, ABC Success 1. Introduction In todays competitive and continually changing business environment, firms need

8、to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing te

9、chnologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment (Johnson and

10、 Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) . Due to its ability in providing more accurate costing information and enhancing firms performance, ABC is becoming more and more popular ABC aims

11、 to provide 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 accurate cost data needed to make appropriate strategic decisions about p

12、roduct mix, sourcing, pricing, process improvement, and evaluation of business process performance. These claims have led many firms to adopt ABC systems. However, there is mounting evidence that suggests most of firms are experiencing problems in implementing ABC and, in some extreme cases, ABC imp

13、lementation is not successful, which later resulted in abandoning the ABC systems altogether. Questions arise as to why ABC implementation is successful in certain companies and fails in others. Based on the contingency theory, researchers have argued that the reasons for different degrees of ABC su

14、ccess could be due to the different contextual factors faced by each firm. These have led researchers to recognize assessing factors that influence ABC success implementation as an important research area. This article has two main objectives； the first objective is to identify research gaps based o

15、n the revision of previous research and the second objective is to propose theoretical research framework for current research. 2. Gaps from previous research From the review of previous research, this section highlights the gaps from previous research. First, as highlighted by Lana and Fei (2007) a

16、 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 culture and way of doing business may have a different impact on the extent of ABC adoption an

17、d implementation. Second, a majority of ABC research reviewed adopted the behavioral and organizational variables 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 suc

18、cess among Canadian business 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 successfully adopted or implemented to some extent is determined by the type of st

19、ructure the a firm adopts, so the current study also will consider organizational structure as one of the predictors of ABC success. Third, 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

20、corporate culture, as well as how important cultural factors might be relative to organizational, non-cultural factors. Forth, very few studies have investigated the effect of national cultural on ABC and so far, only two researchers, namely, Brewer and Supitcha and Frederick, have included this var

21、iable in their studies. Supitcha and Frederick argued that national culture differences often require successful accounting practices in one country to be modified for effective use in another country. So the influence of national culture should not be ignored, especially in developing countries, an

22、d differences in term of perceived ABC success could be explained by national culture. The next research gap is that some previous research did not specify the ABC implementation stage for example, Shield and Brewer. According to Krumwiede and Roth, ABC implementation has six different stages. They

23、are initiation, Adoption, Adaption, Acceptance, Routinization, 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 factors influencing

24、ABC success more accurately, the current research will concentrate on one particular stage of ABC implementation that is mature stage. Finally, the selected articles show most of ABC implementation research were conducted using quantitative method such as questionnaire survey, and there are very few

25、 research used qualitative 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. 3、 Proposed framework for future research As very few e

26、mpirical research have been done in developing countries on ABC adoption and implementation, future research should be conducted 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 A

27、BC success is affected by similar factors as in the western countries. Furthermore, since joining the WTO in the year of 2001, Chinese enterprises started adopting western management accounting techniques, thus it is necessary to know the impact of Chinese culture on the ABC success. Hence the curre

28、nt study will focus on ABC success among Chinese manufacturing companies. Krumwiede and Roth classified ABC implementation into different stages； initiation, adoption, adaption, acceptance, routinization, and infusion. It has been suggested in the literature that the dominant factors that determine

29、ABC success implementation are also different 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 concentrate on one particular stage of

30、ABC implementation, especially, the mature stage. 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 industry. Gosselin argued that different industries have differen

31、t level of centralization, and formalization, and he suggested that a study should concentrate on one particular industry. Similarly, Rotch stated that compared with manufacturing firms, non-manufacturing firms are very different in terms of characteristics. For instance, hotels are different from m

32、anufacturing firms and output of non-manufacturing firms are extremely hard to determine. Moreover, activities in non-manufacturers, especially in service sectors are hard to be predicted, and also large proportion of total cost are joint costs, which often difficult to assign to output. Similarly,

33、Clarke, Hill and Stevens highlighted that significant differences exist in terms of cost structure between manufacturers and non-manufacturers. In non-manufacturing sector, direct labor and direct material cost are almost equal to zero, and fixed overhead costs are the dominant costs in the cost str

34、ucture and this difference makes researching ABC application in this type of industry more problematic. Hence the current study will focus on manufacturing industry only and since ABC is more likely to be implemented by larger firms, this research will also concentrate on large sized manufacturing b

35、usiness. As discussed in the earlier section, previous research has not systematically examined the effects of organizational structure and organizational culture on ABC success. This motivates the current research to investigate the effects of these variables on ABC success. 4、 research framework A. Proposed theory The current research will adopt Contingency theory and organizational theory to develop the research framework. Contingency theory has been widely adopted to conduct research in