دانلود مقاله isi تاثیر تغییرات حسابداری هزینه بر عملکرد شرکت های تولیدی

دانلود مقاله isi تاثیر تغییرات حسابداری هزینه بر عملکرد شرکت های تولیدی

دانلود رایگان مقاله الزویر درباره تاثیر تغییرات حسابداری هزینه بر عملکرد شرکت های تولیدی (کلیک کنید)


 

توضیحات 

وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان تاثیر تغییرات حسابداری هزینه بر عملکرد شرکت های تولیدی، نموده است.


مشخصات این مقاله :

عنوان مقاله :

Influence of cost accounting change on performance of manufacturing firms

ترجمه فارسی عنوان :

تاثیر تغییرات حسابداری هزینه بر عملکرد شرکت های تولیدی

سال انتشار : 2014

متعلق به مجله یا ژورنال :پیشرفت در حسابداری، ادغام پیشرفت در حسابداری بین المللی (Advances in Accounting, incorporating Advances in International Accounting)

فرمت: PDF

تعداد صفحات: 11

شماره پروژه: 5018


کلمات کلیدی :

Cost accounting change, Pricing system change, Effect on performance, PEU, Finnish firms, Manufacturing firms, Survey, PLS

 تغییرات هزینه حسابداری، تغییر سیستم قیمت گذاری، اثر بر عملکرد، PEU، شرکت فنلاندی، شرکت های تولیدی، بررسی، PLS


چکیده  :

Abstract

The purpose is to analyze the influence of cost accounting change (CAC) on the financial performance of Finnish firms. Empirical data are based on a survey responded by 121 manufacturing firms. PLS is used to extract the influence of CAC on performance. The general expectation is that CAC should have a positive lagged effect of performance. However, prior empirical evidence is mixed and usually only a weak influence is found, if any. This study shows that CAC is closely associated with a simultaneous pricing system change (PSC). CAC and PSC are interrelated because product cost usually plays an important role in pricing. PLS shows that CAC has a weak positive lagged main effect on performance whereas PSC has a strong negative effect. The total effect of CAC is insignificant because the positive direct effect is offset by the negative mediation indirect effect through PSC. The result indicates that when assessing the influence of CAC on performance it is important also to take account of the corresponding indirect influence through PSC. The study also shows that perceived environmental uncertainty (PEU) has a strong negative moderating effect on the influence of PSC on performance. Thus, the influence of PSC on performance is more negative when PEU is high.


مقدمه این مقاله :

 Introduction

Management accounting changes (MAC) are made for many reasons. It can be based on reasoning for efficiency-choice, forced selection, or fad and fashion (Malmi, 1999). However, as a final outcome it is usually expected thatMAC leads to improvement in the performance of the firm (Arnold, 2006; Merchant & Otley, 2006). Unfortunately, the influence of MAC or any information system change (ISC) especially on financial performance is not straightforward. In fact, empirical evidence on this influence is mixed (Jänkälä & Silvola, 2012; Maiga & Jacobs, 2008; Rom& Rohde, 2007). It has been reported as positive, insignificant, or even negative. There are several reasons for mixed results. First, the positive and negative effects of MAC may offset each other making the net influence weak or non-existent (productivity paradox). Second, the effect of a specificMAC can be difficult to identify because itmay be associated with broader management system change (MSC). Third,


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