作業基礎成本制度之知識結構研究

Abstract

作業基礎成本制度是一個典型的管理會計創新技術，二十多年來備受學術界與實務界矚目，然因不同討論圈有不同研究特性，以致相互溝通貧乏，阻礙作業基礎成本制度的發展。本研究應用共被引分析方法探索此制度在1988年至2008年間之文獻發展的知識內容與結構，挖掘該理論的核心思想、演化和趨勢，俾以作為各界溝通的基礎。首先，應用共被引分析方法從符合設定條件的文獻中萃取核心文章，建立其兩兩文章間的共被引相關係數矩陣，然後以多變量分析法表徵其分群模型，最後得到“基本概念”、“方法與驗證”、“實施與擴散”、“效益與風險”四個主題組成“技術”與“社會”兩面向，包含正、反觀點的知識結構，此結構是一個有機、動態且有序的演化過程。此研究結果意含組織執行作業基礎成本制度的四階段生命週期，提供管理者解釋與預測不同階段會面臨的挑戰問題，組織若想成功實施作業基礎成本制度，必須兼顧其技術面及社會面的共同優化，因為此制度不但有技術上的限制，也要求環境背景、組織行為和管理制度等多方面的配合條件。本研究結果提供學者、顧問及實務者一個宏觀且動態視野的作業基礎成本制度知識結構，協助他們迅速擴大原有的觀點或看法而活絡彼此間的溝通與交流，俾以更加蓬勃發展作業基礎成本制度。

Activity-based costing (ABC) is a quintessentially innovative technique of management accounting. Over the past two decades, academics and practitioners have paid much attention to ABC, but the different study characteristics among various discussion circles have resulted in a lack of communication with others, hindering the development of ABC. This study employs the co-citation method to explore the intellectual contents and structure of ABC in terms of the literature between 1988 and 2008 in order to find its core ideas, evolution, and trends as the bases of communication with others. After an initial co-citation analysis of the condition-limited literature set to find the relationships between core articles, this study further implements multivariate statistical techniques to construct representations for the ABC intellectual structure. We find four subjects - “fundamental concepts”, “methodology and validation”, “implementation and diffusion”, and “benefits and risks” - that are grouped as“technical”and “social”aspects, including positive and negative points of view, in the intellectual structure and present the evolution process of an organic, dynamic, and orderly whole. The results of this study imply the four stages of ABC implementation’s life cycle that explains and predicts the challenging issues for managers. A successful implementation of ABC needs the joint optimization of an organization’s technical and social aspects, not just the technical limitations, but also the contextual environment, organizational behavior, and managerial system requirements. This study also provides a macroscopic and dynamic view of ABC’s intellectual structure to academics/consultants/practitioners in quickly and easily enlarging the coverage and viewpoints within their cluster of interest and making as bases of communication with others about the fruitful development of ABC.