بررسی سازه‌های اقتضایی مؤثر بر اجرای سیستم هزینه‌یابی بر مبنای فعالیت عملگرا: شکاف بین تئوری و عمل

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 اسـتاد ممتاز، گروه حسـابداری، دانشـکده اقتصـاد، مـدیریت و علـوم اجتمـاعی، دانشـگاه شـیراز، شـیراز، ایـران.

2 دانشجوی دکتری، گروه حســابداری، دانشــکده اقتصــاد، مــدیریت و علــوم اجتمــاعی، دانشــگاه شــیراز، شــیراز، ایــران.

چکیده

هدف: هدف این پژوهش آن است که بر اساس نظریه‌های اقتضا و نوآوری بررسی کند که چه سازه‌هایی باید در اجرای موفق سیستم‌های هزینه‌یابی انتخاب شوند و چرا بین تئوری و عمل این سیستم‌ها فاصله وجود دارد؟ در این راستا تأثیر عوامل سازمانی، تکنولوژی، محیطی، هزینه‌ای و سایر عوامل مربوط به سیستم PFABC به‌عنوان سومین و جدیدترین سیستم ABC بررسی شدند.
روش: این پژوهش در زمره پژوهش‌های کمّی و پیمایشی قرار می‌گیرد. جامعه آماری بررسی‌شده، کلیه شرکت‌های بورس اوراق بهادار تهران بود. پس از توزیع 450 پرسش‌نامه به مدیران شرکت‌ها در سال 1397، در نهایت 262 پرسش‌نامه قابل استفاده و تکمیل برای تجزیه و تحلیل جمع‌آوری شد. برای آزمون فرضیه‌ها، از معادلات ساختاری و نرم‌افزارهای SPSS و SMARTPLS استفاده شد.
یافته‌ها: نتایج پژوهش نشان داد که کلیه سازه‌های مرتبط با عوامل سازمانی، تکنولوژی، محیطی و هزینه‌ای، بر اجرای سیستم هزینه‌یابی PFABC تأثیر معنادار و مثبتی دارند و این یافته‌ها، شواهد تجربی برای تأیید نظریه‌های اقتضا و نوآوری، محسوب می‌شوند. عوامل محیطی با ضریب 997/0 دارای بیشترین تأثیر است و پس از آن، عوامل هزینه‌ای (996/0)، عوامل تکنولوژی (993/0) و عوامل سازمانی (981/0) قرار دارند. بین سازه‌های مرتبط با سایر عوامل (تمایل به صرفه‌جویی، یکپارچگی سیستم و زمان پیاده‌سازی سیستم) و اجرای سیستم هزینه‌یابی PFABC رابطه مهم و معناداری وجود ندارد.
نتیجه‌گیری: یافته‌های پژوهش، عوامل مهم و ایجادکننده شکاف بین تئوری و عملکرد سیستم هزینه‌یابی PFABC را نمایان کرده است و نشان می‌دهد که ABC، TDABC و PFABC به‌ترتیب در 1/6 درصد، 04/0 درصد و صفر درصد شرکت‌های بورسی پیاده شده‌‎اند. از این رو، بین تئوری و عملکرد این سیستم‌ها شکاف زیادی وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice

نویسندگان [English]

  • Mohammad Namazi 1
  • Zahrasadat Hosseini 2
1 Distinguished Prof.Department of Accounting, Faculty of Social Sciences, Economics and Management, Shiraz University, Shiraz, Iran.
2 PhD Candidate, Department of Accounting, Faculty of Social Sciences, Economics and Management, Shiraz University, Shiraz, Iran.
چکیده [English]

Objective: Costing systems are among the foundations that have gained prominence in the new world of cost management. The purpose of this study is, by innovation and contingent theories, to investigate 1. What constructs should be selected for successful implementation of costing systems? 2. Why there is a gap between theory and practice in these systems? In this regard, the influence oforganizational, technological, environmental, costs and other factors relating to the PFABC system, as the most contemporary ABC system, were investigated.
Methods: This research adopts the quantitative approach and survey method. First, by library research approach and utilizing the literature of innovation and expectancy theories, a conceptual model was developed. Second, by adopting content analysis, the major imputing constructs of the framework were identified and tested. A five scale Likert type of questionnaire was employed to collect necessary data. The validity and reliability of the questionnaire was tested by the face validity and Crohnbach's alpha, respectively. The statistical population consists of all the Tehran Stock Exchange (TSE) companies. In 2018, 450 questionnaires were sent to (TSE) corporate executives and 262 usable responses were collected. Structural Modeling equations, SPSS and SMARTPLS softwares were used to analyze the results.
Results: By introducing a comprehensive framework, the results showed that all constructs relating to organizational (management's support, employee's support, education, type of the industry, organization's size, and tendency of management towards risk), technology, (product variety, product complexity, and volume of the overhead) environment (type of the organization's strategy, competition, role of the government, and culture) cost factors (implementation costs and maintenance costs of the system), and other construct (cost saving, integration of the system, and timing of the system implementation) had a positive and significant effect on the implementation of the PFABC costing system. The environmental factors with the coefficient of (0.997) had the greatest impact, followed by cost factors (0.996), technology factors (0.993) and organizational factors (0.981) respectively. However, there was no meaningful relationship between the constructs related of other factors (desire to save, system integration and time of system implementation) and implementation of the PFABC costing system.
Conclusion: The most important constructs that influence the successful implementation of a costing system are relating to organizational, technological, environmental and cost factors. These are also the major factors responsible for the existence of a gap between theory and practice. The application of ABC, TDABC, and PFABC among TSE firms, was 6.1%, 0.04% and 0% accordingly, hence, there is a huge gap between theory and practice.

کلیدواژه‌ها [English]

  • PFABC costing system
  • organizational factors
  • Technological factors
  • environmental factors
  • Cost factors
آذر، عادل؛ غلامزاده، رسول (1395). مدل‌سازی معادلات ساختاری کمترین مربعات جزئی (PLS-SEM). تهران: نگاه دانش.
انواری رستمی، علی اصغر؛ خادمی زارع، حسن؛ علی حیدری بیوکی، طاهره؛ نشاط، نجمه (1390). تعیین محرک هزینه در سیستم‌های هزینه‌یابی بر مبنای فعالیت با استفاده از روش‌های داده‌کاوی و تحلیل عاملی. بررسی‌های حسابداری و حسابرسی، 18(63)، 21 – 38.
دیانتی دیلمی، زهرا؛ علم‌بیگی، امیر؛ خطیبی، حسن (1395). بررسی تأثیر عدم اطمینان محیطی بر اثربخشی ابزارهای حسابداری مدیریت. فصلنامه علمی پژوهشی دانش حسابداری و حسابرسی مدیریت، 5 (17)، 87-98.
طوسی، حسین؛ چمی کارپور، آرزو (1398). طراحی سیستم کنترل هزینه برای افزایش قابلیت رقابت‌پذیری در پروژه‌های ساختمانی بر مبنای تلفیق روش هزینه‌یابی فعالیت عمل‌گرا و هزینه‌یابی هدف. حسابداری مدیریت، 12(40)، 47-61.
قدیم‌پور، جواد؛ شاه ولی‌زاده، عادل (1393). از مدل سنتی هزینه‌یابی بر مبنای فعالیت تا مدل هزینه‌یابی بر مبنای فعالیت عمل‌گرا. اولین کنفرانس ملی اقتصاد، مدیریت و فرهنگ ایرانی اسلامی، اردبیل.
محسنی، عبدالرضا؛ وفایی‌پور، روح‌اله (1398). اولویت‌بندی عوامل مؤثر بر نسل سوم هزینه‌یابی بر مبنای فعالیت عمل‌گرا (PFABC) (مطالعه موردی: بیمارستان نمازی شیراز). حسابداری مدیریت، 12(41)، 171-184.
نمازی، محمد (78-1377). بررسی سیستم هزینه‌یابی بر مبنای فعالیت در حسابداری مدیریت و ملاحظات رفتاری آن. بررسی‌های حسابداری و حسابرسی، 28و27، 71 – 106.
نمازی، محمد؛ شمس‌الدینی، کاظم (1395). بررسی تأثیر منحنی یادگیری بر سیستم هزینه‌یابی بر مبنای فعالیت عمل‌گرا (PFABC). فصلنامه علمی پژوهشی حسابداری مدیریت، 9(29)، 73-87.
نمازی، محمد؛ مقیمی، فاطمه (1398). ﺗﺄﺛﻴﺮ ﻧﻮآوری و ﻧﻘﺶ ﺗﻌﺪﻳﻠﻲ ﻣﺴﺌﻮﻟﻴﺖ‌ﭘﺬﻳﺮی اﺟﺘﻤﺎﻋﻲ ﺑﺮ ﻋﻤﻠﻜﺮد ﻣﺎﻟﻲ ﺷﺮﻛﺖ‌ﻫﺎ در صنایع مختلف. بررسی‌های حسابداری و حسابرسی، 25(2)، 289-310.
نمازی، محمد؛ ناظمی، امین (1394). تعیین ارزیابی سودمندی اطلاعات بهایابی و عوامل مؤثر در به‌کارگیری سیستم ABC از دیدگاه مدیران. پژوهش‌های تجربی حسابداری، 4(15)، 105-127.
نوروش، ایرج؛ مشایخی، بیتا (1384). نیازها و اولویت‌‌های آموزشی حسابداری مدیریت: فاصله ادراکی بین دانشگاهیان و شاغلین در حرفه حسابداری. بررسیهای حسابداری و حسابرسی، 12(41)، 133-161.
 
References
Abrahamson, E. (1991). Managerial fads and fashions: The diffusion and rejection of innovations. The Academy of Management Review, 16(3), 586-612.
Ahamadzadeh, T., Etemadi, H., & Pifeh, A. (2011). Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations. International Journal of Business Administration, 2 (1), 61-71.
Akinyomi, O.J. (2013). Assessment of Factors Influencing Costing System Implementation in Nigeria. International Journal of Information, Business and Management, 5(1), 139-149.
Akinyomi, O.J. (2014). Effects of Product Diversity on Activity-Based Costing System Implementation in Nigeria. International Journal of Marketing and Technology, 4(2), 45-54.
Ali, A. M. M. (2019). The role of Performance Focused Activity Based Costing (PFABC) in Productivity Improving and Performance Evaluating, Case study in the General Company for Tire Industry in Najaf–Iraq'. International Journal of Multidisciplinary Research and Publications, 2(6), 35-41.
Alinezhad Sarokolaei, M., Bahreini, M. & Pirmoradi Bezenjani, F. (2013). Fuzzy Performance Focused Activity Based Costing (PFABC). Procedia-Social and Behavioral Sciences,  75, 346-352.
Alinezhad Sarokolaei, M., Saviz, M., Moradloo, M., & Soleimani Dahaj, N. (2013). Time Driven Activity Based Costing by Using Fuzzy Logics. Procedia-Social and Behavioral Sciences, 75, 338-345.
Al-Omiri, M., & Drury, C. (2007). A Survey of Factors Influencing the Choice of Product Costing Systems in UK Organizations. Management Accounting Research, 18(4), 399-424.
Al-Qudah, L. A. M., & Al-Hroot, Y. A. K. (2017). The Implementing Activity-Based Costing Technique and its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan. International Journal of Economics and Financial Issues, 7 (2), 271-276.
Anvari Rostami, A.A., Khademi Zare, H., Ali Heydari Bioki, T., & Neshat, N. (2011). Determining the cost stimulus in Activity-Based Costing Systems using Data Mining and Factor Analysis Methods. Journal of Accounting and Auditing Reviews, 18 (63), 21-38. (in Persian)
Arora, A. K., & Raju, M.S.S. (2017). The Effect of Firm's Size on the Adoption and Implementation of Activity Based Costing. Splint International Journal of Professional, 4(7), 36-40.
Askarany, D, & Yazdifar, H. (2007). Why ABC is not Widely Implemented? International Journal of Business, 7(1), 93-98.
Askarany, D, Smith, M, & Yazdifar, H. (2007). Technological innovations, activity based costing and satisfaction. Journal of accounting-Business & management14, 53-63.‏
Askarany, D., & Smith, M. (2003). The Relationship Between Technological Innovation, Activity Based Costing and Business Size. Doctoral Dissertation, University of South Australia, Adelaide.
Askarany, D., & Smith, M. (2008). Diffusion of Innovation and Business’s Size: A Longitudinal Study of PACIA. Managerial Auditing Journal, 23(9), 900-916.
Askarany, D., & Yazdifar, H., & Askary, S. (2010). Supply Chain Management, Activity-Based Costing and Organisational Factors. International Journal of Production Economics,  127 (2), 238-248.
Azar, A., & Gholamzadeh, R. (2016). Partial Least Squares Structural Equation Modeling. Tehran: Negahedanesh. (in Persian)
Brown, D., & Booth, P., & Giacobbe, F. (2004). Technology and Organizational Influences on the Adoption of ABC in Australia. Accounting and Finance, 44 (3), 329-356.
Carroll, N., & Lord, J. C. (2016). The Growing Importance of Cost Accounting for Hospitals. Journal of Health Care Finance,  43 (2), 171-185.
Cooper, R., & Kaplan, R. S. (1988). Measure Costs Right: Make the Right Decisions. Harvard Business Review, 66 (5), 96-103.
Damanpour, F., & Gopalakrishnan, Sh. (1998). Theories of Organizational Structure and Innovation Adoption: The Role of Environmental Change. Journal of Engineering and Technology Management, 15(1), 1-24.
Dianatideilami, Z., Alambeigi, A., & Khatibi, H. (2016). Investigation the Impact of Invironmental Uncertainty on the effectiveness of Management Practices Tools). Journal of Management Auditing and Accounting Khowledge, 5(17), 87-98. (in Persian)
Elagili, G. (2015). Adoption Factors for the Implementation of Activity Based Costing Systems: A case Study of the Libyan Cement Industry. Doctoral Dissertation, and University of Salford.
Esmaeilizadehmoghri, A., Kordlouie, H.R., & Varmazyar, M. (2019). Performance Focus on Activity Based Costing Model, Evaluation at Sina Bank. Journal of Inter Disciplinary Research, 8(2), 110-120.
Fawzi Abdalla, A. (2008). Barriers to Adopting Activity-Based Costing Systems (ABC): An Empirical Investigation Using Cluster Analysis. Doctoral, Dublin Institute of Technology. ‏
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research,  18(1), 39-50.
Ghadimpour, J., & Shahvalizade, A.(2014). From the TraditionalActivity Based Costing System tho the Performance-Focused Activity- Based Costing (PFABC). 1th National Conference in Economic Management and Iranian Islamic Culture, University of Isfahan. (in Persian)
Gosselin, M. (1997). The Effect of Strategy and Organizational Structure on the Adoption and Implementation of Activity-Based Costing. Accounting, Organizations and Society, 22 (2), 105-122.
Hair, J. F., Hult, T. G., & Ringle, Ch. M., & Sarstedt, M. (2011). Partial Least Squares Structural Equation Modeling. Kennesaw, Georgia, USA: Taylor & Francis.
Hassoun, L.N. (2019). The role of Performance Focused Activity Based Costing (PFABC) in the institutional excellence/Field study on Babylon Bank. Tikrit Journal of Administrative and Economic Sciences, 4(44), 28-49.
Jansen, E.P. (2018). Bridging the Gap between Theory and Practice in Management Accounting: Reviewing the Literature to Shape Interventions. Accounting, Auditing & Accountability Journal, 31(5), 1486-1509.
Johnson, T. H., & Kaplan, R. S. (1987). The Rise and Fall of Management Accounting. Strategic Finance,  68(7), 22-30.
Kaplan, R. S., & Anderson, S. R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business Press, 176-195.
Kowsari, F. (2013). Changing in Costing Models from Traditional to Performance Focused Activity Based Costing (PFABC). European Online Journal of Natural and Social Sciences: Proceedings, 2 (3), 2497-2508.
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 (1), 239-277.
Madwe, M. C. (2017). Adoption of Activity-Based Costing at Technical and Vocational Education and Training in KwaZulu-Natal. (Doctoral Dissertation).
Mohsenei, A., & Vafaei Poor, R. (2019). Prioritizing the Influential Factors on Third Generation of Performance Focused Activity Based Costing (PFABC): (Case Study of Namazi Hospital of Shiraz City). Journal of Management Accounting, 12(41), 171-184.
(in Persian)
Nagirikandalage, P. & Binsardi, B. (2017). Inquiry into the Cultural Impact on Cost Accounting Systems (CAS) in Sri Lanka.  Managerial Auditing Journal,  32(4/5), 463-499.
Namazi, M. (1998-1999). A Review of the Activity Based Costing System in Management Accounting and its Behavioral Considerations. Journal of Accounting and Auditing Review, 7(26-27), 71- 106.(in Persian)
Namazi, M. (2009). Performance-Focused ABC: A Third Generation of Activity-Based Costing System. Cost Management, 23 (5), 34-46.
Namazi, M. (2016a). Time-Driven Activity-Based Costing: Theory, Applications and Limitations. Iranian Journal of Management Studies, 9 (3), 457-468.
Namazi, M. (2016b). Emergence of the Time-Driven Activity-Based Costing. International Review of Management and Business Research, 5 (3), 1008-1020.
Namazi, M., & Moghimi, F. (2018). Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries. Journal of Accounting and Auditing Review, 25(2), 289-310. (in Persian)
Namazi, M., & Nazemi, A. (2015). The Usefulness of Cost Information and Determination of Major Factors Affecting Implementation of the Activity Based Costing (The Case of Bank Keshavarzi Iran).Journal of Empirical Research in Accounting, 4(15), 105-127.
(in Persian)
Namazi, M., & Shamsaldini, K. (2015). Investigation of the Impact of Learning on the Performance-Focused Activity- Based Costing (PFABC). Journal of Management Accounting, 9(29), 73-87. (in Persian)
Noroush, I., & Mashayekhi, B. (2005). Management Training Accounting Needs and Priorities: Perceptual Distance between Academics and Employees in the Accounting Profession. Journal of Accounting and Auditing Reviews, 12 (41), 133-161. (in Persian)
Rogers, E. M. (1995). Diffusion of Innovation (4th Ed.). New York: Free Press.
Samimi, A., & Mohammadi, R. (2011). Measuring Customer Satisfaction Index (CSI) in Iranian Tile Industry Using PLS Path Modeling Technique. Middle-East Journal of Scientific Research, 8(1), 141-149.
Shields, M. D. (1995). An Empirical Analysis of Firms' Implementation Experiences with Activity-Based Costing. Journal of Management Accounting Research, 7(1), 148-165.
Toosi, H., & Chamikarpour, A. (2019). Designing a Cost Control System to Increase Competitiveness in Construction Projects Based on the Integration of PFABC and TC. Journal of Management Accounting, 12(40), 47-61. (in Persian)
Zhang, Y. F., & Isa, C.R. (2010). Behavioral and Organizational Variables Affecting the Success of ABC Success in China. African Journal of Business Management, 4(11), 2302-2308.
Zhang, Y.F., Namazi, M., & Isa, C.R. (2017). Investigating the Empirical Effect of ABC Stages on the Performance of Companies. Iranian Journal of Management Studies, 10 (1), 175-205.