The Factors Affecting Activity-Based Costing System Adoption by the CPA Firms in Taiwan
|關鍵字:||會計師事務所，ABC制度，創新擴散理論，產業環境，經營特性，ABC特性;CPA firms, ABC system, innovation diffusion, industrial environment, operational characteristics, ABC’s characteristics|
近年來國內曾有許多研究者進行ABC 制度規劃與實施的相關研究，然而沒有研究針對影響會計師事務所ABC 制度採用與否的原因進行探討。因此，本研究透過創新擴散理論與管理會計等相關文獻的瞭解，希望達成下列研究目的：
The domestic largest CPA firms have faced changes in the competitive environment, hence they have to determine reasonable prices of their services in accordance with different clients’ needed service qualities and differences in cost structures. The Activity-Based Costing (ABC) is one of important developments in management accounting practices in recent years. Through implementation of this costing system, inaccuracy of service costs will be reduced so that managers can determine better prices for their services provided. There are many scholars developing researches about planning and implementation of ABC in recent years. However, they are not developing any research about factors relating to whether CPA firms implement ABC. As a result, this research will achieve the following objectives through uses and understandings of innovation diffusion and articles related to management accounting: 1.to understand the current status of domestic CPA firms’ implementation of ABC. 2.to understand the attitudes of domestic CPA firms towards the implementation of ABC. 3.to understand what factors are to affect domestic CPA firms on their implementations of ABC. The research is divided into five chapters. The first chapter is to briefly describe the research’s incentives and objectives; the second one is to discuss about the relevant theories through uses of articles; the third chapter is to explain the research structure and methodologies; Chapter four is to show the processes and results of individual case interviews and relevant proofs; and Chapter five, the last chapter, is the conclusions and recommendations of this research. The interviews in the research were carried out by individual cases, and the four domestic largest CPA firms were interviewed. The research has summarized the following findings: 1.At present the four domestic largest CPA firms have implemented ABC as the best costing system to provide the information of sales costs. 2.The more intensive the competition of service prices, the more often the pricing is based on different types of services provided, and the more major rivals have implemented ABC, resulting the stronger CPA firms’ willingness to implement ABC. 3.CPA firms’ willingness to implement ABC will become stronger when the types of service sales have become diversified and complicated, performance evaluations or rewarding systems have taken into account cost sharing, and they have understood the higher effectiveness achieved by the implementation of ABC. 4.If ABC’s characteristics can provide clients more accurate information about service costs and quickly show the effectiveness after implementation, the CPA firm’s industrial image can be raised and improved among industries or clients, and more over, if ABC’s development has become very matured and clients also agree upon this costing method, it will make CPA firms’ willingness to implement ABC stronger.