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首页> 外文期刊>Managerial Auditing Journal >Perceptions of preparers and users to accounting change: a case study in an Australian university
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Perceptions of preparers and users to accounting change: a case study in an Australian university

机译：准备者和用户对会计变更的看法：澳大利亚一所大学的案例研究

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摘要

Purpose – To examine the likelihood of successfully implementing activity-based costing (ABC) in a university setting. Design/methodology/approach – A case-based method is adopted, through the survey of participants in one ABC implementation. Findings – A positive association was identified between successful implementation and the involvement and support of senior management, though perceptions were found to vary according to the precise role of participants in the implementation process. Research limitations/implications – The data relate to a single Australian university, so that the findings are not necessarily generalisable elsewhere. Practical implications – The alignment of the ABC system with the university's competitive strategy, continuous improvement programs and organisational culture, is important to a successful implementation. Originality/value – The study compares the perceptions of users and preparers to the implementation process and identifies significant differences between the two groups.
机译：目的–研究在大学环境中成功实施基于活动的成本核算（ABC）的可能性。设计/方法/方法–通过对一个ABC实施中的参与者进行调查，采用了基于案例的方法。调查结果–成功实施与高层管理人员的参与和支持之间建立了积极的联系，尽管人们根据实施过程中参与者的确切角色发现看法有所不同。研究的局限性/意义-数据仅涉及一所澳大利亚大学，因此研究结果不一定在其他地方具有普遍性。实际意义–将ABC系统与大学的竞争策略，持续改进计划和组织文化相结合，对于成功实施至关重要。原创性/价值–该研究将用户和准备者的看法与实施过程进行了比较，并确定了两组之间的显着差异。

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