technological-innovations--activity-based(科技创新-以活动为基础成本核算和满意度调查)—外文翻译-学位.doc

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1、Dr. Davood Askarany, Building 723-34 Tamaki Division, Business SchoolJ.2006.3科技创新，以活动为基础成本核算和满意度调查摘要传统的成本和管理会计做法受到大量批评，因为在过去二十年里他们未能适应生产实践与技术变革的要求。弄清这个讨论的情况，目前的研究首次解决了最近的成本和管理会计的创新发展，然后考察了协会之间的活动为基础的管理会计作为一种创新和代理（或一个例子）成本核算（ABC）的扩散水平，双方的水平与现行会计制度实施以及在生产实践技术变革的执行表示满意。第一个目标是明确是否（或不）ABC公司的扩散与生产实践中的执行有关

2、的技术变化。第二个目的是探讨是否（或不）与实施会计方法的满意程度是与ABC的扩散有关。关键词：管理会计，扩散，创新，技术变革，成本核算。1介绍本文的目的是针对一般和活动为基础的成本，特别是相对于在生产实践的技术变革实施管理会计的创新扩散。罗杰斯(1995)定义了“一个创新的理念、实践、或对象视为新的个人或其他单位收养”。此外, 他建议，如果个人没有预知有关知识的想法，并认为是新的，是一种创新。同样，Damanpour和戈帕拉克里希南（1998）定义为创新的想法或行为是采用新的组织。任何创新定义的共同准则都是新奇。根据据罗杰斯（1995），新奇创新可能不仅在新知识方面，而且在第一劝说，或者决定采

3、用。因此，创新既可以是与新的管理技术和服务以及新技术变革和产品。沃尔夫（1994）解释为一个新的想法是那些接受（或不）方式的创新扩散到人，他们是相关的。罗杰斯（1995）扩展了这一定义考虑作为其中一项创新是通过一些渠道传达加班之间成员的社会制度在过程中的扩散。一个社会系统的成员可能是组织，社会部门或国家。大量的隐喻,比如翻译、模仿、时尚和编辑也被用来描述的过程,旅游新想法成员之间的一种社会制度(Rvik,1996)。文学的创新的扩散(如罗杰斯1995)也推出了一些背景因素的影响扩散过程的创新。在技术变化是解决的主要驱动因子在本研究中，不断升级的速度给定最近科技的创新,如先进、汽车和电脑的生产流

4、程,通信与信息系统,一些作者的怀疑, 传统的成本和管理会计做法可能无法应付这种不断变化的环境的现实需要，频繁的准确和最新的信息方面，这个学派的理论和系统方法吻合。根据系统方法理论，系统的所有部件都是相互关联的，任何一个系统中的一个组成部分的变化可能需要适当改变组织的其他部分的审议，否则，系统可能无法正常工作，这可能不能满足使用者实施的系统。最近的技术变革，实施生产质量管理规范和有更准确/详细的在线信息的期望，也许会导致需要更多最新的成本和管理会计的技术变革。综上所述, 成本和管理会计创新及其扩散的演化可以考虑以适应这样一个模型（系统方法理论）。因此，它可能会建议说，最近的技术创新，如在制造过程

5、中，互联网，通信和信息系统的创新，需要不断升级的速度，特别是在成本和管理会计的技术和做法中，在必要的后续管理制度中考虑创新。2.研究结果两次调查提供了反应由51个公司在第一次调查和31个公司在第二次调查, 代表两个25和15的反应率。无反应偏差进行了检查中所使用的PACIA细节包括：员工人数，成立年限和企业的活动。检验结果表明, 没有任何有意义的差异与特点（以员工人数，活动数量和编制年度计算）的回应，这些组织由PACIA提供汇总资料的。此外，与早期反应和晚期反应的比较（同特性）调查显示，没有知觉的反应之间的差异，这表明非反应偏差不会影响结果。由于与PACIA协商的结果，在生产实践中的技术变化，

6、第一次调查处理规定如下：计算机辅助设计(CAD)计算机辅助工程(CAE)计算机辅助加工计算机辅助制造(CAM)计算机辅助工艺规划(CAPP)电脑整合制造(CIM)直接数字控制(DNC)柔性制造系统(FMS)只是在准时制(JIT)数控(NC)机器人测试机根据研究结果,上述制造技术在澳大利亚塑料工业中被广泛应用与实施。研究结果显示，超过92%的受访者都经历过一个或更多类型以上生产变化的调查。另外，机构，已使用一个以上的生产型转变，比例超过76%，只有15.7%的企业已经使用一种单一类型的上述制造技术。调查结果还显示，超过35%的机构在开始实施他们的第一个生产转变之前,1975年。少于6%的机构没有

7、指定的制造技术开始每年雇用他们。大多数的被调查者(70% - 76.5%)开始实施这种技术在20世纪80年代或之前。换句话说, 大多数人的做法已在其制造技术变化中拥有十年的经验。因此，可以得出结论认为，澳大利亚塑料工业为研究技术变化的制造流程的一个适当的样品。该调查还要求改变会计信息的管理水平和执行成本，我们更关注这项研究是在美国广播公司之间的关联程度的技术变革在制造方法和扩散。作业成本法是一种方法，注重成本费用的对象为根本的活动。它使用，客户服务或产品的成本，这些活动的对象，如基础分配到其他成本费用。在制造过程中的一个变化的预期技术的应用是需求增加的成本开销，通过作业成本增加产品成本，通过结

8、构的改变，但降低劳动力成本。在塑料行业的首次调查结果并没有显示出显着变化，在调查期间十多年的企业成本结构的产品行业内（1986-1996年）。根据调查结果，他塑料行业直接材料成本，劳动力成本和管理费用的平均比例两年以上百分之十的产品并没有改变。这种材料成本的平均比例保持在50%至51%，直接劳动成本在25%至26%和制造费用成本22%的产品占23%期间费用总额。 该研究结果并不支持这些年来人们认为最近的开销成本急剧增加。 事实上，在每个活动分配为基础的有管理费用率最低的机构中，根据该机构的第一阶段调查结果显示，约75%没有使用过这种方法，只有14%的企业一般管理费用的基础上被分配到每个活动的调

9、查。另有11%的机构发现，在不久的将来他们希望用ABC的研究。第二次调查的结果显示，在调查期间7%机构正在使用ABC。研究结果表明，在速度和范围方面，ABC扩散进程落后于制造业的技术变化。但是，结果并没有提供证据来支持这种看法，重塑结构的产品成本需要有巨大的技术变革，和更准确的成本计算技术。这就能说明低扩散率的ABC在目标人口在两次调查(14%在第一份调查和22%的人在第二次调查)。3.结论目前的研究结果主要是研究，验证其他那些与创新在很大程度上仅限于生产实践的技术变化的技术，而不是会计的引进新的管理。尽管在其他方面的事业制度创新的立场显然，正考虑成本和管理会计显然不被视为创新活动的优先领域。

10、 研究结果表明，在一定程度上变化的成本和管理会计技术在14年的时期的研究一直是缓慢的。研究结果表明，在近几年无论是会计方法的成本结构，产品的管理，也不是在用户的满意程度上的改变。 ABC缺乏一个突发性和巨大的成本结构的变化（间接成本的术语），其中有被扩散提到的主要原因之一ABC的主要领导者都无法自圆其说。 通过Chenhall提供证据表明,Langfield-Smith(1998),利益从传统管理会计技能获得高于那些更新的技术可能会成为另一个理由缓慢扩散的ABC。Dr.Davood Askarany, Building 723-34 Tamaki Division, Business Scho

11、olJ.2006.3 Technological innovations, activity based costing and satisfaction surveyAbstractTraditional cost and management accounting practices have been under substantial criticism for their failure to cope with the requirements of technological changes in manufacturing practices during the past t

12、wo decades . Shedding light on this debate, current study first addresses the evolution of recent cost and management accounting innovations and then examines the level of association between the diffusion of activity-based costing (ABC) as a proxy (or an example) of management accounting innovation

13、s and both the level of satisfaction with current implemented accounting systems and the implementation of technological changes in manufacturing practices. The first aim is to clarify whether (or not) the diffusion of ABC is associated with the implementation of technological changes in manufacturi

14、ng practices. The second aim is to examine whether (or not) the level of satisfaction with implemented accounting techniques is associated with the diffusion of ABC. Key words: Management accounting ， diffusion， innovation, technological changes ， costing. 1. Introduction This papers aims to address

15、 the diffusion of management accounting innovations in general and activity-based costing in particular in relation to the implementation of technological changes in manufacturing practices. Rogers (1995) defines an innovation as an idea, practice, or object that is perceived as new by an individual

16、 or other unit of adoption. Further, he suggests that if the individual has no perceived knowledge about an idea and sees it as new, it is an innovation. Likewise, Damanpour and Gopalakrishnan (1998) define innovation as the adoption of an idea or behaviour new to the organisation. The common criter

17、ion in any definition of innovation is newness. According to Rogers (1995), newness in an innovation might be expressed not only in terms of new knowledge, but also in terms of first persuasion, or a decision to adopt. So, innovation can be related to both new administrative techniques and services

18、and new technological changes and products. Wolfe (1994) explains diffusion of an innovation as a way the new ideas are accepted (or not) by those to whom they are relevant. Rogers (1995) extends this definition to consider diffusion as a process by which an innovation is communicated through certai

19、n channels overtime among the members of a social system. The members of a social system could be organisations, societal sectors or nations. A number of metaphors like translation, imitation, fashion and editing have also been used to describe the processes of travelling new ideas among the members

20、 of a social system (Rvik, 1996). The literature on diffusion of innovations (eg. Rogers, 19995) has introduced a number of contextual factors influencing the diffusion processes of innovations. Technological change is on of the main driving factors addressed in this study. Given the escalating spee

21、d of recent technological innovations such as advanced, automotive and computerised production processes, communication and information systems, several authors suspect that traditional cost and management accounting practices may not be able to cope with the current needs of such ever changing envi

22、ronment in terms of providing detailed, frequent accurate and up to date information. This school of thought is consistence with system approach theory. According to the systems approach theory, all parts of a system are related to each other and any change in one part of a system may require the co

23、nsideration of appropriate change(s) in other parts of the organisation, otherwise, the system may not work properly and this could dissatisfy the users of the implemented system. Implementing recent technological changes in manufacturing practices and the expectation of having more accurate/detaile

24、d and maybe online information could lead to the demand for more up to date cost and management accounting techniques. Give the above, the evolution of cost and management accounting innovations and their diffusion could be considered to fit such a model (system approach theory). So, it might be sug

25、gested that the escalating speed of recent technological innovations, such as innovations in manufacturing processes, internet, communication and information systems require the consideration of the subsequent innovations necessary in administration systems, particularly in cost and management accou

26、nting techniques and practices. 2. Survey FindingsResponses to both surveys were provided by 51 firms in the first survey and 31 firms in the second survey, representing two response rates of 25% and 15% respectively. Non-response bias was examined in both surveys using the aggregate details provide

27、d by PACIA including: number of employees, year of establishment, and the activities of the firms. The examination showed that there was no meaningful difference between characteristics (in terms of number of employees, number of activities and the year of establishment) of those organisations which

28、 responded and those of aggregated details provided by PACIA. Furthermore, a comparison (of same characteristics) between the early responses and late responses (in both surveys) showed there was no perceived difference between these responses, suggesting that non-response bias would not influence t

29、he outcomes. As a result of consultation with PACIA, technological changes in manufacturing practices addressed in the first survey were specified as follows: computer aided design (CAD) computer aided engineering (CAE) computer aided machining computer aided manufacturing (CAM) computer aided proce

30、ss planning (CAPP) computer-integrated manufacturing (CIM) direct numerical control (DNC) flexible manufacturing system (FMS) just in time (JIT) numerical control (NC) robot testing machine According to the findings, above manufacturing techniques have been widely implemented by the Australian plast

31、ics industry. The findings indicate that more than 92 percent of respondents have experienced one or more types of above manufacturing changes up to the time of the investigation. Also, the proportion of establishments, which have used more than one type of manufacturing change, was more than 76 per

32、cent; only 15.7 percent of establishments have used one single type of above manufacturing technology. The findings also indicated that more than 35 percent of organisations had commenced implementation of their first manufacturing change prior to 1975. Less than 6 percent of the establishments did

33、not specify the commencement year of employing their manufacturing techniques. The majority of the respondents (between 70 and 76.5 percent) commenced the implementation of such techniques in the 1980s or before. In other words, the majority of the population had more than a decade of experience in

34、observing technological change in their manufacturing practices. It can therefore be concluded that the Australian plastics industry was an appropriate sample for the study of technological change in manufacturing processes. The survey also sought information on the level of implementation of cost a

35、nd management accounting changes. Of greater concern to us in this study was the level of association between technological change in manufacturing practices and the diffusion of ABC. Activity based costing is an approach to costing that focuses on activities as the fundamental cost objects. It uses

36、 the cost of these activities as the basis for assigning costs to other cost objects such as products, services, or customers. One of the expectations of the application of technological changes in manufacturing processes is to increase the demand for the adoption of activity based costing by changi

37、ng the cost structure of products through increasing overhead costs, but decreasing labour costs. The first survey results of the plastics industry didnt show a noticeable change in cost structure of products (of firms within the industry) for the investigated period of ten years (1986-1996). Accord

38、ing to the findings, he average proportions of direct material costs, labour costs and overhead cost of products in the plastic industry didnt change by more than two percent in ten years. The average proportion of direct material costs remained at 50 to 51 per cent, direct labour costs at 25 to 26

39、percent and manufacturing overhead costs at 22 to 23 per cent of total costs of products during the period of investigation. The findings do not support the perception that overhead cost has increased dramatically in recent years. Indeed, allocation of overhead costs based on each activity had the l

40、owest prevalence among the establishments. According to the findings of first stage survey, about 75 percent of the establishments have not used such a method, and only 14 percent of establishments were allocating overhead costs based on each activity up to the time of the survey. Another 11 per cen

41、t of establishments identified that they would like to use ABC in the near future. The findings of the second survey show a further 7 percent of establishments were using ABC at the time of the investigations. Supporting the literature, the findings suggest that in terms of the scope and the speed,

42、the diffusion of ABC lag behind technological changes in manufacturing processes. However, the results do not provide evidence to support the perception that such technological changes have dramatically reshaped the cost structure of products and therefore more accurate costing techniques are needed

43、. This could justify the low diffusion rates of ABC in the targeted population in both surveys (14% in first survey and 22% in the second survey). 3. DiscussionThe results of current study are largely confirmatory of those of other studies, with innovations largely confined to the technological chan

44、ges in manufacturing practices, rather than in the introduction of new management accounting techniques. Despite the innovative stance apparent in other aspects of the industry under consideration, cost and management accounting systems were apparently not perceived as priority areas for innovative

45、activity. Findings indicate that the extent of changes in cost and management accounting techniques during a fourteen-year period of investigations have been slow. The findings indicate that neither the cost structure of products nor the level of satisfaction of users of management accounting practi

46、ces has changed dramatically in recent years. The lack of a sudden and huge cost structure change (in terms of overhead costs) which has been mentioned as one of the main driver of ABC could justify the slow diffusion of ABC. Provided evidence by Chenhall and Langfield-Smith (1998) that the benefits obtained from traditional management accounting techniques is higher than those of newer techniques could be another justification for slow diffusion of ABC.