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Perceptions of Value-Stream Costing ...

Timm, Patricia Hart.

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Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation./
作者:	Timm, Patricia Hart.
面頁冊數:	183 p.
附註:	Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.
Contained By:	Dissertation Abstracts International76-12A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3719306
ISBN:	9781321996289

Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation.
Timm, Patricia Hart.

Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation. - 183 p.

Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.

Thesis (Ph.D.)--Walden University, 2015.

In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action and the theory of planned behavior, this study examined whether management accountants' perceptions of the ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence their intention (BI) to implement value-stream costing. The 2,307 attendees of the Lean Accounting Summit from 2005--2013 were invited to participate in an online survey; 70 attendees agreed to participate. Descriptive statistics, Pearson correlation coefficient, and multiple regressions were calculated. Statistically significant positive relationships emerged between PEOU, PU, and the intention to implement value-stream costing. Also, PEOU and PU for the individual accounted for 51% of the variance of BI, and PEOU and PU for the organization accounted for 49% of the variance of BI. This study added to the understanding how management accountants' perceptions positively influence their intention to implement value-stream costing. The relationships found by this study will create positive social change when used to influence the adoption of value-stream costing in order to increase the successful implementation of lean manufacturing in the U.S.

ISBN: 9781321996289Subjects--Topical Terms:

557516
Accounting.

Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation.
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