東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Perceptions of Value-Stream Costing ...

Timm, Patricia Hart.

Linked to FindBook

Google Book

Amazon

博客來

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

Record Type:	Electronic resources : Monograph/item
Title/Author:	Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation./
Author:	Timm, Patricia Hart.
Description:	183 p.
Notes:	Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.
Contained By:	Dissertation Abstracts International76-12A(E).
Subject:	Accounting. -
Online resource:	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.
LDR:02752nmm a2200277 4500 001 2073350
005 20160915132430.5
008 170521s2015 ||||||||||||||||| ||eng d
020 $a 9781321996289
035 $a (MiAaPQ)AAI3719306
035 $a AAI3719306
040 $a MiAaPQ $c MiAaPQ
100 1 $a Timm, Patricia Hart. $3 3188586
245 1 0 $a Perceptions of Value-Stream Costing and the Effect on Lean-Accounting Implementation.
300 $a 183 p.
500 $a Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.
500 $a Adviser: Jeffrey Prinster.
502 $a Thesis (Ph.D.)--Walden University, 2015.
520 $a 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.
590 $a School code: 0543.
650 4 $a Accounting. $3 557516
650 4 $a Commerce-Business. $3 3168423
690 $a 0272
690 $a 0505
710 2 $a Walden University. $b Management. $3 3168394
773 0 $t Dissertation Abstracts International $g 76-12A(E).
790 $a 0543
791 $a Ph.D.
792 $a 2015
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3719306