دانلود ترجمه مقاله ارتباط میان گوناگونی محصول، کاربرد فناوری های رشد تولید و پذیرش هزینه یابی براساس فعالیت
عنوان فایل ترجمه فارسی: رابطه بین تنوع محصول، کاربرد فن آوری های پیشرفته تولید و پذیرش هزینه یابی مبتنی بر فعالیت.
عنوان نسخه انگلیسی: The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption
مرتبط با رشته : حسابداری
تعداد صفحات مقاله فارسی: ۱۲ صفحه
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قسمتی از متن انگلیسی:
This paper contributes to the literature on the determinants of ABC adoption in at least three ways. First, previous survey research has been criticized for adopting a rather simplistic approach to the notion of product diversity (Abernethy et al., 2001). In these studies, it has either been measured as the number of products (or product variants) produced in a firm, or by using a composite multi-item scale with respect to the complexity (diversity) of manufacturing and costing in a firm. Both types of measures seem to insufficiently capture the exact nature of product diversity. This study therefore develops and uses a new, more comprehensive measure of product diversity, that essentially combines the main underlying elements of both previously used types of measures. Second, previous survey research (e.g., Al-Omiri & Drury, 2007; Krumwiede, 1998) has implicitly assumed that the relationship between product diversity and ABC adoption is linear; the assumption has been that increased product diversityleads to corresponding increases infirms’ likelihood of adopting ABC. Positing a linear relationship ignores the possibility that there may be nonlinear effects of product diversity on firms’ likelihood of adopting ABC. The results of this study show that, consistent with the underlying theory, product diversity, on average, is positively related to both ABC adoption and ABC use, but also that these relationships are inverted U-shaped; i.e., that they are positive up to a point and then begin to decline. From a practical perspective, this latterfindingmeans thatfirms are more likely to adopt and use ABC atmoderatelevels of product diversity than at high levels of product diversity. Third, previous survey research (e.g., Al-Omiri & Drury, 2007; Krumwiede, 1998) has also implicitly assumed that the relationship between product diversity and ABC adoption is additive; the assumption has been that product diversity does not have a joint (or interactive) effect with other contextual factors on firms’ likelihood of adopting ABC. In their field study, however, Abernethy et al. (2001) find evidence that the relationship between product diversity and ABC adoption may be moderated by usage of AMT, and argue that this moderation effect requires extensive testing. This study provides such testing and shows that the relationship with ABC use (but not with ABC adoption) is negatively moderated by usage of AMT. From a practical perspective, this finding means that the effect of product diversity on firms’ likelihood of using ABC is stronger when the level of usage of AMT is relatively low than when this level is relatively high. Overall, the results of this study indicate that the inconclusive results of previous survey research on the relationship between product diversity and ABC adoption at least partially seem to have been caused by methodological issues.
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