1、外文文献翻译原文FACTORSINFLUENCINGACTIVITYBASEDCOSTINGSUCCESSARESEARCHFRAMEWORKABSTRACTINTODAYSADVANCEDMANUFACTURINGANDCOMPETITIVEENVIRONMENT,ACCURATECOSTINGINFORMATIONISCRUCIALFORALLTHEKINDSOFBUSINESSES,SUCHASMANUFACTURINGFIRMS,MERCHANDIZINGFIRMS,ANDSERVICEFIRMSARGUEDTOBESUPERIORTOTHETRADITIONALVOLUMEBASED
2、COSTINGSYSTEM,ACTIVITYBASEDCOSTINGSYSTEMABCHASINCREASINGLYATTRACTEDTHEATTENTIONOFPRACTITIONERSANDRESEARCHERSALIKEASONEOFTHESTRATEGICTOOLSTOAIDMANAGERSFORBETTERDECISIONMAKINGTHEBENEFITSOFABCSYSTEMANDITSIMPACTSONCOMPANIESPERFORMANCEHAVEMOTIVATEDNUMEROUSEMPIRICALSTUDIESONABCSYSTEMANDITISCONSIDEREDASONE
3、OFTHEMOSTRESEARCHEDMANAGEMENTACCOUNTINGAREASINDEVELOPEDCOUNTRIESPREVIOUSRESEARCHONABCHAVEEXAMINEDPERTINENTISSUESRELATEDTOABCIMPLEMENTATIONSUCHASTHELEVELSOFABCADOPTIONINVARIOUSCOUNTRIES,THEREASONSFORIMPLEMENTINGABC,THEPROBLEMSRELATEDTOABCANDTHECRITICALSUCCESSFACTORSINFLUENCINGABCTHISPAPERREVIEWSTHERE
4、SEARCHONABCCARRIEDOUTWITHINTHELASTDECADE,FROM19952008,ANDFROMTHEREVIEWRESEARCHGAPSAREIDENTIFIEDSPECIFICALLY,THISPAPEREXAMINESTHESELECTIONOFFACTORSINFLUENCINGSUCCESSFULABCIMPLEMENTATION,VARIABLESUSEDBYPREVIOUSRESEARCHANDTHEDEFINITIONSANDOPERATIONANALYSEOFTHEVARIABLESTHEREVIEWREVEALSTHATPASTRESEARCHCO
5、NCENTRATEDMAINLYONBEHAVIORAL,ORGANIZATIONAL,ANDTECHNICALVARIABLESASTHEMAINDETERMINANTSOFABCSUCCESSBUTVERYLITTLERESEARCHHAVEBEENDONETOEXAMINETHEROLESOFORGANIZATIONALCULTUREANDSTRUCTUREBASEDONTHERESEARCHGAPSIDENTIFIED,ARESEARCHFRAMEWORKFORFUTURERESEARCHISPROVIDEDINDEXTERMSADVANCEDMANUFACTURINGENVIRONM
6、ENT,ACTIVITYBASEDCOSTING,ABCSUCCESS1INTRODUCTIONINTODAYSCOMPETITIVEANDCONTINUALLYCHANGINGBUSINESSENVIRONMENT,FIRMSNEEDTOBEVIGILANTOFTHEIMPACTSOFTHECHANGESINTHEBUSINESSENVIRONMENTANDDEVISEAPPROPRIATESTRATEGIESTOSURVIVEANDPROSPERADVANCEMENTSINMANUFACTURINGANDCOMMUNICATIONTECHNOLOGIESHAVEDRASTICALLYCHA
7、NGEDTHEWAYSBUSINESSESCONDUCTTHEIRACTIVITIESADOPTIONOFADVANCEDMANUFACTURINGTECHNOLOGIESSUCHASROBOTICSANDCOMPUTERIZEDMANUFACTURINGHAVERESULTEDINSIGNIFICANTCHANGESINTHEMANUFACTURINGCOSTSTRUCTUREWHICHHAVELEDACADEMICSANDPRACTITIONERSTOARGUETHATTHETRADITIONALCOSTINGMETHODSARENOLONGERSUFFICIENTWITHINTHISNE
8、WMANUFACTURINGENVIRONMENTJOHNSONANDKAPLAN,1987THISHADRESULTEDINTHECHANGEFROMTHETRADITIONALVOLUMEBASEDCOSTMODELTONEWCOSTINGMETHODSSUCHASACTIVITYBASEDCOSTINGABCDUETOITSABILITYINPROVIDINGMOREACCURATECOSTINGINFORMATIONANDENHANCINGFIRMSPERFORMANCE,ABCISBECOMINGMOREANDMOREPOPULARABCAIMSTOPROVIDEACCURATECO
9、STINGINFORMATIONTOMANAGERSTOALLOCATEACTIVITYCOSTSTOPRODUCTSANDSERVICESBYAPPLYINGCOSTDRIVERSACADEMICSWHOADVOCATEABC,SUCHAS,COOPERANDKAPLAN,ANDSWENSONARGUETHATITPROVIDESMOREACCURATECOSTDATANEEDEDTOMAKEAPPROPRIATESTRATEGICDECISIONSABOUTPRODUCTMIX,SOURCING,PRICING,PROCESSIMPROVEMENT,ANDEVALUATIONOFBUSIN
10、ESSPROCESSPERFORMANCETHESECLAIMSHAVELEDMANYFIRMSTOADOPTABCSYSTEMSHOWEVER,THEREISMOUNTINGEVIDENCETHATSUGGESTSMOSTOFFIRMSAREEXPERIENCINGPROBLEMSINIMPLEMENTINGABCAND,INSOMEEXTREMECASES,ABCIMPLEMENTATIONISNOTSUCCESSFUL,WHICHLATERRESULTEDINABANDONINGTHEABCSYSTEMSALTOGETHERQUESTIONSARISEASTOWHYABCIMPLEMEN
11、TATIONISSUCCESSFULINCERTAINCOMPANIESANDFAILSINOTHERSBASEDONTHECONTINGENCYTHEORY,RESEARCHERSHAVEARGUEDTHATTHEREASONSFORDIFFERENTDEGREESOFABCSUCCESSCOULDBEDUETOTHEDIFFERENTCONTEXTUALFACTORSFACEDBYEACHFIRMTHESEHAVELEDRESEARCHERSTORECOGNIZEASSESSINGFACTORSTHATINFLUENCEABCSUCCESSIMPLEMENTATIONASANIMPORTA
12、NTRESEARCHAREATHISARTICLEHASTWOMAINOBJECTIVESTHEFIRSTOBJECTIVEISTOIDENTIFYRESEARCHGAPSBASEDONTHEREVISIONOFPREVIOUSRESEARCHANDTHESECONDOBJECTIVEISTOPROPOSETHEORETICALRESEARCHFRAMEWORKFORCURRENTRESEARCH2GAPSFROMPREVIOUSRESEARCHFROMTHEREVIEWOFPREVIOUSRESEARCH,THISSECTIONHIGHLIGHTSTHEGAPSFROMPREVIOUSRES
13、EARCHFIRST,ASHIGHLIGHTEDBYLANAANDFEI2007AMAJORITYOFABCRESEARCHSTILLWASDONEINDEVELOPEDCOUNTRIESANDVERYLITTLERESEARCHHASBEENDONEINDEVELOPINGCOUNTRY,ESPECIALLYINASIANCONTEXTTHUSITISNECESSARYTOIDENTIFYWHETHERTHEASIANCULTUREANDWAYOFDOINGBUSINESSMAYHAVEADIFFERENTIMPACTONTHEEXTENTOFABCADOPTIONANDIMPLEMENTA
14、TIONSECOND,AMAJORITYOFABCRESEARCHREVIEWEDADOPTEDTHEBEHAVIORALANDORGANIZATIONALVARIABLESIDENTIFIEDBYSHIELDTOINVESTIGATEFACTORSINFLUENCINGABCSUCCESSSOFARONLYONERESEARCH,WHICHWASCONDUCTEDBYGOSSELINEXAMINEDTHEEFFECTOFORGANIZATIONALSTRUCTUREONABCSUCCESSAMONGCANADIANBUSINESSUNITSTHEIMPORTANCEOFORGANIZATIO
15、NALSTRUCTUREEFFECTONMANAGEMENTACCOUNTINGPRACTICESISSTRESSEDBYMANYRESEARCHERSFOREXAMPLE,DAMANPOURSTATEDTHATWHETHERANINNOVATIONCANBESUCCESSFULLYADOPTEDORIMPLEMENTEDTOSOMEEXTENTISDETERMINEDBYTHETYPEOFSTRUCTURETHEAFIRMADOPTS,SOTHECURRENTSTUDYALSOWILLCONSIDERORGANIZATIONALSTRUCTUREASONEOFTHEPREDICTORSOFA
16、BCSUCCESSTHIRD,FEWRESEARCHHAVEEXAMINEDTHEEFFECTOFCORPORATECULTUREONABCSUCCESSEMPIRICALLYHENCEITISNECESSARYTOEXAMINETHEASSOCIATIONBETWEENABCSUCCESSANDCORPORATECULTURE,ASWELLASHOWIMPORTANTCULTURALFACTORSMIGHTBERELATIVETOORGANIZATIONAL,NONCULTURALFACTORSFORTH,VERYFEWSTUDIESHAVEINVESTIGATEDTHEEFFECTOFNA
17、TIONALCULTURALONABCANDSOFAR,ONLYTWORESEARCHERS,NAMELY,BREWERANDSUPITCHAANDFREDERICK,HAVEINCLUDEDTHISVARIABLEINTHEIRSTUDIESSUPITCHAANDFREDERICKARGUEDTHATNATIONALCULTUREDIFFERENCESOFTENREQUIRESUCCESSFULACCOUNTINGPRACTICESINONECOUNTRYTOBEMODIFIEDFOREFFECTIVEUSEINANOTHERCOUNTRYSOTHEINFLUENCEOFNATIONALCU
18、LTURESHOULDNOTBEIGNORED,ESPECIALLYINDEVELOPINGCOUNTRIES,ANDDIFFERENCESINTERMOFPERCEIVEDABCSUCCESSCOULDBEEXPLAINEDBYNATIONALCULTURETHENEXTRESEARCHGAPISTHATSOMEPREVIOUSRESEARCHDIDNOTSPECIFYTHEABCIMPLEMENTATIONSTAGEFOREXAMPLE,SHIELDANDBREWERACCORDINGTOKRUMWIEDEANDROTH,ABCIMPLEMENTATIONHASSIXDIFFERENTST
19、AGESTHEYAREINITIATION,ADOPTION,ADAPTION,ACCEPTANCE,ROUTINIZATION,INFUSION,THEFINALTWOSTAGESARECONSIDEREDAS“MATURESTAGE”ANDITISARGUEDTHATATDIFFERENTSTAGE,THEDOMINANTFACTORSTHATDETERMINEABCSUCCESSIMPLEMENTATIONAREALSODIFFERENTINORDERTOINVESTIGATETHEFACTORSINFLUENCINGABCSUCCESSMOREACCURATELY,THECURRENT
20、RESEARCHWILLCONCENTRATEONONEPARTICULARSTAGEOFABCIMPLEMENTATIONTHATISMATURESTAGEFINALLY,THESELECTEDARTICLESSHOWMOSTOFABCIMPLEMENTATIONRESEARCHWERECONDUCTEDUSINGQUANTITATIVEMETHODSUCHASQUESTIONNAIRESURVEY,ANDTHEREAREVERYFEWRESEARCHUSEDQUALITATIVEMETHODACCORDINGTOCAVANAETAL,QUESTIONNAIRESURVEYOFDATACOL
21、LECTIONOFTENENCOUNTERSPROBLEMSOFLOWRESPONSERATEANDTOCOUNTERTHISPROBLEMRESEARCHERSAREENCOURAGEDTOUSEMULTIPLEMETHODSTOCOLLECTDATA3、PROPOSEDFRAMEWORKFORFUTURERESEARCHASVERYFEWEMPIRICALRESEARCHHAVEBEENDONEINDEVELOPINGCOUNTRIESONABCADOPTIONANDIMPLEMENTATION,FUTURERESEARCHSHOULDBECONDUCTEDINDEVELOPINGNATI
22、ONS,ESPECIALLY,INASIANCOUNTRIESSUCHASCHINASINCECHINAISONEOFTHEFASTESTGROWINGECONOMIESINTHEWORLD,ITWOULDBEINTERESTINGTOKNOWIFABCSUCCESSISAFFECTEDBYSIMILARFACTORSASINTHEWESTERNCOUNTRIESFURTHERMORE,SINCEJOININGTHEWTOINTHEYEAROF2001,CHINESEENTERPRISESSTARTEDADOPTINGWESTERNMANAGEMENTACCOUNTINGTECHNIQUES,
23、THUSITISNECESSARYTOKNOWTHEIMPACTOFCHINESECULTUREONTHEABCSUCCESSHENCETHECURRENTSTUDYWILLFOCUSONABCSUCCESSAMONGCHINESEMANUFACTURINGCOMPANIESKRUMWIEDEANDROTHCLASSIFIEDABCIMPLEMENTATIONINTODIFFERENTSTAGESINITIATION,ADOPTION,ADAPTION,ACCEPTANCE,ROUTINIZATION,ANDINFUSIONITHASBEENSUGGESTEDINTHELITERATURETH
24、ATTHEDOMINANTFACTORSTHATDETERMINEABCSUCCESSIMPLEMENTATIONAREALSODIFFERENTATDIFFERENTSTAGESAREVIEWOFTHELITERATURESHOWSTHATMORERESEARCHHASBEENDONETOEXAMINETHEDETERMINANTFACTORSATTHEADOPTIONANDVERYFEWSTUDIESONIMPLEMENTATIONSTAGETHUSTHECURRENTRESEARCHWILLCONCENTRATEONONEPARTICULARSTAGEOFABCIMPLEMENTATIO
25、N,ESPECIALLY,THEMATURESTAGETHECURRENTRESEARCHWILLALSOEXAMINETHEEFFECTOFSTRUCTUREONABCSUCCESSITHASBEENARGUEDTHATINORDERTOEXAMINETHEEFFECTOFSTRUCTURE,THESAMPLESHOULDCOMEFROMONLYONEINDUSTRYGOSSELINARGUEDTHATDIFFERENTINDUSTRIESHAVEDIFFERENTLEVELOFCENTRALIZATION,ANDFORMALIZATION,ANDHESUGGESTEDTHATASTUDYS
26、HOULDCONCENTRATEONONEPARTICULARINDUSTRYSIMILARLY,ROTCHSTATEDTHATCOMPAREDWITHMANUFACTURINGFIRMS,NONMANUFACTURINGFIRMSAREVERYDIFFERENTINTERMSOFCHARACTERISTICSFORINSTANCE,HOTELSAREDIFFERENTFROMMANUFACTURINGFIRMSANDOUTPUTOFNONMANUFACTURINGFIRMSAREEXTREMELYHARDTODETERMINEMOREOVER,ACTIVITIESINNONMANUFACTU
27、RERS,ESPECIALLYINSERVICESECTORSAREHARDTOBEPREDICTED,ANDALSOLARGEPROPORTIONOFTOTALCOSTAREJOINTCOSTS,WHICHOFTENDIFFICULTTOASSIGNTOOUTPUTSIMILARLY,CLARKE,HILLANDSTEVENSHIGHLIGHTEDTHATSIGNIFICANTDIFFERENCESEXISTINTERMSOFCOSTSTRUCTUREBETWEENMANUFACTURERSANDNONMANUFACTURERSINNONMANUFACTURINGSECTOR,DIRECTL
28、ABORANDDIRECTMATERIALCOSTAREALMOSTEQUALTOZERO,ANDFIXEDOVERHEADCOSTSARETHEDOMINANTCOSTSINTHECOSTSTRUCTUREANDTHISDIFFERENCEMAKESRESEARCHINGABCAPPLICATIONINTHISTYPEOFINDUSTRYMOREPROBLEMATICHENCETHECURRENTSTUDYWILLFOCUSONMANUFACTURINGINDUSTRYONLYANDSINCEABCISMORELIKELYTOBEIMPLEMENTEDBYLARGERFIRMS,THISRE
29、SEARCHWILLALSOCONCENTRATEONLARGESIZEDMANUFACTURINGBUSINESSASDISCUSSEDINTHEEARLIERSECTION,PREVIOUSRESEARCHHASNOTSYSTEMATICALLYEXAMINEDTHEEFFECTSOFORGANIZATIONALSTRUCTUREANDORGANIZATIONALCULTUREONABCSUCCESSTHISMOTIVATESTHECURRENTRESEARCHTOINVESTIGATETHEEFFECTSOFTHESEVARIABLESONABCSUCCESS4、RESEARCHFRAM
30、EWORKAPROPOSEDTHEORYTHECURRENTRESEARCHWILLADOPTCONTINGENCYTHEORYANDORGANIZATIONALTHEORYTODEVELOPTHERESEARCHFRAMEWORKCONTINGENCYTHEORYHASBEENWIDELYADOPTEDTOCONDUCTRESEARCHINMANAGEMENTACCOUNTINGFIELDCONTINGENCYTHEORYASSERTSTHATTHEDESIGNANDAPPLICATIONOFCONTROLSYSTEMSARECONTINGENTONTHEENVIRONMENTOFTHEOR
31、GANIZATIONALSETTINGINWHICHTHESECONTROLSOPERATEANDFUNCTIONITISWIDELYUSEDTOEXPLAINTHECHARACTERISTICSOFMANAGEMENTACCOUNTINGSYSTEMWATERHOUSEANDTIESSENSTATEDTHATTHEDESIGNANDSTRUCTUREOFMANAGEMENTCONTROLSYSTEMISCONTINGENTONNUMBEROFFACTORSTHEREAREPRODUCTDIVERSITY,COSTSTRUCTURE,SIZE,LEVELOFCOMPETITIONANDDEGR
32、EEOFCUSTOMIZATIONSARTORIUS,EITZENANDKAMALAILLUSTRATEDANEXAMPLETOEXPLAINTHERELATIONSHIPBETWEENABCANDTHECONTINGENCYFACTORSTHEYSTATEDTHATINCREASINGFIXEDCOSTSLEADSTOANEEDFORMOREACCURATECOSTALLOCATIONTECHNIQUESUCHASABCTHISISESPECIALLYTRUEFORFIRMSWHICHPRODUCEMORETHANONEPRODUCTSASDIFFERENTPRODUCTPRODUCTSUS
33、EDIFFERENTIALAMOUNTSOFRESOURCESCOMPETITIONISANOTHERCONTEXTUALFACTORTHATLEADSTOTHEEMERGENCEOFMORESOPHISTICATEDCOSTINGSYSTEMSUCHASABCINADDITION,LARGESIZEDFIRMSAREMORELIKELYTOADOPTABCTHANSMALLERFIRMSDUETOTHESIZEOFOVERHEAD,NUMBEROFACTIVITIESNEEDSTOBECOORDINATED,ASWELLASLIMITEDRESOURCESHOWEVER,ADOPTIONAN
34、DIMPLEMENTATIONOFANINNOVATIONARETOTALLYDIFFERENTHENCE,CONTINGENCYTHEORYALONEMAYNOTBEADEQUATETOEXPLAINABCIMPLEMENTATIONSTAGEKRUMWIEDECONCLUDEDFROMASURVEYAMONGUSFIRMSTHATCONTEXTUALFACTORSMAYINFLUENCETHEABCADOPTIONSTAGEWHILEIMPLEMENTATIONSTAGEISMOREASSOCIATEDWITHORGANIZATIONALFACTORSHEALSOSUGGESTEDTHAT
35、ONCEAFIRMARRIVESATABCIMPLEMENTATIONSTAGE,ITSHOULDPAYATTENTIONTOORGANIZATIONALFACTORSHENCE,ANOTHERTHEORYSHOULDBEAPPLIEDTOEXPLAINABCIMPLEMENTATIONSTAGE,WHICHISORGANIZATIONALCHANGETHEORYACCORDINGTOORGANIZATIONALCHANGETHEORY,CHANGESINORGANIZATIONSCOULDBECLASSIFIEDINTOFOURCATEGORIESTECHNOLOGY,PRODUCTS,ST
36、RUCTURE,ANDCULTUREGOSSELINCATEGORIZEDABCIMPLEMENTATIONSTAGEASTHEADMINISTRATIVEPROCEDURETHEREFORE,ABCCOULDBECONSIDEREDASASTRUCTURALCHANGEANDITSSUCCESSISDETERMINEDBYTOPDOWNAPPROACHBASEDONORGANIZATIONALCHANGETHEORY,COOPERANDZMUDDIVIDEITINNOVATIONINTOSIXSEQUENCESTAGES1INITIATION,2ADOPTION,3ADAPTATION,4A
37、CCEPTANCE,5ROUTINIZATION,ASWELLAS6INFUSIONTHEYALSOSTATEDTHATATVARIOUSSTAGESTHEDOMINANTFACTORSINDETERMININGITINNOVATIONAREALSODIFFERENTBRESEARCHFRAMEWORKINVIEWOFTHEDISCUSSIONINTHEPREVIOUSSECTIONS,THEFOLLOWINGFRAMEWORKISPROPOSED,DEPICTEDBYFIGURE1,FORTHISRESEARCHPRIORRESEARCHTESTTHERELATIONSHIPBETWEENA
38、BCSUCCESSANDBEHAVIORAL,ORGANIZATIONALVARIABLES,HENCETHECURRENTRESEARCHWILLALSOBASEONSHIELDSMODELTOEXAMINETHEIMPACTOFBEHAVIORAL,ORGANIZATIONALVARIABLESONABCSUCCESSINADDITION,ITALSOWILLINCLUDETWOADDITIONALVARIABLES,ORGANIZATIONALCULTUREANDSTRUCTUREASGOSSELINSTATEDTHATEFFECTOFORGANIZATIONALCULTUREANDST
39、RUCTUREONABCSUCCESSSHOULDNOTBEIGNOREDBEHAVIORALL2LINKAGETOCOMPETITIVESTRATEGIES,3PERFORMANCEEVALUATIONANDCOMPENSATION,4NONACCOUNTINGOWNERSHIP,5SUFFICIENTRESOURCES,6TRAININGINDESIGNING,IMPLEMENTINGANDUSINGCOSTMANAGEMENTSYSTEMAND7CONSENSUSABOUTTHECLARITYOFTHEOBJECTIVESOFTHECOSTMANAGEMENTSYSTEM,SOCURRE
40、NTSTUDYWILLUSEALLTHISINDICATORSASBEHAVIORALANDORGANIZATIONALVARIABLESLANAANDFEIREVIEWEDPASTEMPIRICALRESEARCHABOUTFACTORSINFLUENCINGABCSUCCESSANDSUMMARIZEDTHETECHNICALUSEDBYPRIORRESEARCH,THEYARESOFTWAREPACKAGES,GATHERINGDATAONCOSTDRIVERS,IDENTIFYINGACTIVITIES,KNOWLEDGEOFDATAREQUIREMENTANDDATACOLLECTI
41、ON,THEPARTICIPATIONOFEXTERNALCONSULTANTSTHECURRENTSTUDYALSOEMPLOYEDLANAANDPANSDEFINITIONANDITSMEASUREMENTFORTECHNICALVARIABLESWHETHERACOMPANYCANADOPTANDIMPLEMENTAMANAGEMENTINNOVATIONCANBESIGNIFICANTLYAFFECTEDBYORGANIZATIONALSTRUCTUREBURNSANDSTALKERCLASSIFIEDORGANIZATIONALSTRUCTUREINTOMECHANISTICANDO
42、RGANIC,MECHANISTICORGANIZATIONSHAVEHIGHERLEVELOFCENTRALIZATIONANDFORMALIZATIONTHANTHATOFORGANICSTRUCTUREGOSSELINFOUNDTHATABCCANBEMORESUCCESSFULLYIMPLEMENTEDINMECHANISTICORGANIZATIONSCENTRALIZATIONANDFORMATIONWILLBETREATEDASINDICATORSFORORGANIZATIONALSTRUCTUREINCURRENTRESEARCHORGANIZATIONALCULTURESTI
43、LLPRODUCESSIGNIFICANTONABCSUCCESS,ASSKINNERPOINTEDOUTUNCARINGCULTURELEADSTOTHEFAILUREOFABCBAIRDETALUSEDOUTCOMEORIENTATION,TEAMORIENTATION,ATTENTIONTODETAIL,ASWELLASINNOVATIONTOEXAMINETHERELATIONSHIPBETWEENACTIVITYMANAGEMENTSUCCESSANDORGANIZATIONALCULTUREANDTHECURRENTSTUDYALSOWILLADOPTTHOSEDIMENSIONS
44、ASFORABCSUCCESS,THECURRENTSTUDYWILLADOPTMCGOWANSDEFINITIONMCGOWANUSEDFOURPERSPECTIVESTOMEASUREACTIVITYBASEDCOSTINGMANAGEMENT,NAMELYUSERSATTITUDE,TECHNICALCHARACTERISTICSRATING,PERCEIVEDUSEFULNESSINIMPROVINGJOBPERFORMANCEANDIMPACTONORGANIZATIONALPROCESSTHISMEASURESUBSEQUENTLYADOPTEDBYBYRNEETALTOTESTA
45、BCSUCCESSIMPLEMENTATIONINAUSTRALIANCONTEXTINTHEIRRESEARCH,THEYSTRESSEDTHATMCGOWANSDEFINITIONPROVIDESTHEMOSTROBUSTMEASURE,HENCETHECURRENTSTUDYWILLALSOAPPLYMCGOWANSDEFINITIONASTHEINDICATORSASABCSUCCESSSOURCESHANNONLCHARLESFACTORSINFLUENCEACTIVITYBASEDCOSTINGSUCCESSARESEARCHFRAMEWORKJINTERNATIONALJOURN
46、ALOFTRADE，ECONOMICSANDFINANCE,2010,23144149译文作业成本法成功的影响因素研究框架摘要在当前先进的制造环境和竞争环境下，准确的成本信息对所有企业如制造企业，商品销售企业和服务业，都是至关重要的。为找到优于传统成本系统的方法引发了争论，作业成本系统作为一种能够帮助管理者作出更好决策的战略工具，已日益引起从业人员和研究人员的关注。作业成本系统的好处和对公司的影响推动了众多ABC系统的实证性研究，而且在发达国家，它被认为是最为深入管理会计领域的系统之一。以前对作业成本法的研究集中在与作业成本法的实施相关联的问题比如各个国家对ABC的采用情况，ABC实施的原因，
47、ABC的相关问题和影响ABC成功的关键因素。本文综述了过去十年对作业成本法进行的研究，从19952008，对回顾研究中的缺口进行辨识。具体地说，本文考察了影响作业成本法成功实施的选择性因素，以前的研究中多种变量的使用和定义的可操作性。该回顾显示，过去的研究主要集中在行为，组织，技术变量，但几乎没有研究考察组织文化和结构担任的角色。在确认研究产生差距的基础上，研究框架为今后的研究提供参考。关键词先进的制造环境，作业成本法，ABC的成功1、介绍在当今竞争激烈，不断变化的商业环境下，企业必须要警惕业务环境变化的影响，并制定适当的战略来求得生存和繁荣。生产和通讯技术的发展彻底改变了企业活动的进行方式。
48、采用先进的制造技术如机器人和计算机化的制造导致了制造成本的结构发生了很大变化，这点引起了学者及教育工作者的有关传统成本计算法已经不再适合新的生产环境的争论。这就导致了从传统的以数量为基础的成本计算模型到新的成本方法就像作业成本法（ABC）的转变。由于其能够提供更准确的成本信息和提高企业的性能,ABC变得越来越受欢迎了。ABC旨在通过应用成本动因来提供更为准确的成本信息尝试为产品和服务分配作业成本。倡导ABC的学者们，如库柏、卡普兰和斯温森认为，它为战略决策需要的有关产品结构、采购、定价、工艺改进提供了更准确的数据,并且有评价业务流程的性能。这些说法已导致许多企业采取ABC系统。然而，有越来越多
49、的证据表明大多数公司在实施作业成本法的过程中遇到了问题，在一些极端的情况下，作业成本法的实施并不成功将会导致作业成本系统后来被完全地放弃。于是就产生了为什么作业成本法的实施在一些公司是成功的，而在其它公司却失败的问题。在权变理论的基础上，研究人员认为作业成本法产生不同程度上的效果的原因在于每个企业面临不同的背景因素，这些都使研究者认识到要将评估影响作业成本法成功实施的因素作为一个重要的研究领域。本文由两个主要目标第一个目标是根据以前研究成果的修订版确立研究缺口而第二个目标是提出当前研究的理论研究框架。2、以前的研究空白从总结先前的研究,这部分先前的研究的空白突出。第一，就像莱娜和飞（2007）强调了大部分作业成本研究集中在发达国家，而发展中国家却很少，尤其是亚洲，因此有必要确定亚洲的文化和经营方式是否可能在一定程度上对作业成本法的应用和实施有不同的影响。第二，SHIELD研究了大多数行为和组织变量为了成功探讨作业成本法的影响因素。到目前为止，只有一项研究，就是格赛尔林在加拿大企业中成功应用作业成本法对组织结构的检查，许多研究人员强调组织结构对于管理会计的重要性，例如，DAMANPOUR说，无论一个创新的成本计算方法的应用和实施是否是为了在某种程度上被某结构类型的公司确定采用，所以当前的研究也将考虑把组织结构作为影响作业成本法成功实施的预测因素之一。第三，少量
