Institutionalization of Management Accounting Change－Based on Institutionalization Factors Analysis of ABC in Chinese Companies－
Asian Tax Journal Vol. 14 No. 6 (2013), pp. 163-202
Abstract
Institutionalization of Management AccounThe purpose of this study is to develops a theoretical model of the management accountingchange institutionalization. This study also tests how contextual and organizational factors affectthe stages of the ABC implementation process. The paper reviews the literature of managementaccounting change from foreign academic journals. The theoretical models of managementaccounting change can be classified into three types：process model, factor model, and pathmodel. Three types of models investigate the nature of management accounting change fromdifferent approaches. Based on the literature review, this paper develop the model of themanagement accounting change institutionalization. The results of this study are classified under 4 headings：First, the external environment,mission characteristics, organizational factors, the years of ABC implementation affects the levelof ABC implementation, technical factors and individual characteristics, firm size does not affectthe level of ABC implementation. Second, the complexity of the cost, the importance of costinformation in decision making, and information technology factor become important as higherstages than initiation stage of ABC implementation are reached. Third, the accuracy of the ABCobjective, Leaders' attitude, ABC non－executor, the years of ABC implementation affects ABCimplementation in the previous performed stages to performed stages. Fourth, company size onlyaffects the initiation stage showed that the size of company does not affect the stages of the ABCimplementation process.ting Change－Based on Institutionalization Factors Analysis of ABC in Chinese Companies－
Keywords
- Management accounting change
- Institutionalization process
- Institutionalization process model
- ABC implementation level
- Implementation level factor
Related Articles
Reexamination of the Implicit Tax Hypothesis on the Corporate Sector
8(4) 39-67
A Study on Corporate Governance Quality and Shareholder Returns：Focusing on Compliance with Key Indicators in Corporate Governance Reports
27(1) 131-171
The Effects of the Application of the IFRS 9 Expected Credit Loss Model：Focusing on Abnormal Loan Loss Provisions and Value Relevance of Bank
26(6) 43-86
A Study on the Impact of the Establishment of the Dividend Exclusion System for Foreign Income on the Tax Strategies of Overseas Subsidiaries
25(3) 163-187
A Study on the Improvement of Family Business Inheritance Deduction by Requirements
24(6) 163-183