مقاله انگلیسی اندازه شرکت و پیچیدگی سیستم هزینه: نقش سن شرکت

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۱۷ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: h802

سال نشر: ۲۰۲۲

نام ناشر (پایگاه داده): الزویر

نام مجله: The British Accounting Review

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۱۷ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۲ : اندازه شرکت و پیچیدگی سیستم هزینه: نقش سن شرکت

عنوان کامل انگلیسی:

Firm size and cost system sophistication: The role of firm age

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Abstract

The costing literature has failed to conclusively explain why some companies implement sophisticated costing systems while others do not. Although some contingency variables were proposed, inconclusive results were reported which raised concerns about their underlying theory. Focusing on firm size, as the most examined and confusing variable in this contingency literature, we develop and test more complex relations than in prior studies to provide more insights into its role. More specifically, we test potential indirect positive relations between firm size and cost system sophistication (through product diversity and cost structure) and bring to light the role of firm age largely neglected in the cost accounting literature. Using two different statistical analyses (i.e. SEM and PLS) and data from manufacturing firms, our findings suggest, in contrast to the majority of prior studies, that not all larger firms should be expected to have sophisticated costing systems. The impact of firm size on cost system sophistication depends on firm age and is mediated by product diversity but not cost structure. We conclude by emphasizing the need for more complex models to further advance the theory on costing systems. Such models should go beyond explaining the potential impact of each contextual variable in isolation.

Keywords: Firm size, Firm age, Cost system sophistication, Contextual variables, SEM analysis

۱.Introduction

Why some companies require and implement sophisticated costing systems (SCSs) and others do not has been a puzzling question for years (e.g. Al-Omiri & Drury, 2007; Al-Sayed & Dugdale, 2016; Banker et al., 2008; Fisher & Krumwiede, 2015; Gosselin, 1997; Kallunki & Silvola, 2008; Schoute, 2011; Wouters & Stecher, 2017). To answer this question, prior research, adopting a contingency perspective, has proposed a number of contextual variables which were expected to determine the need for and implementation of more SCSs. Factors such as competition (e.g. Al-Omiri & Drury, 2007; Bjørnenak, 1997; Brierley, 2008a), product diversity (e.g. Malmi, 1999; Schoute, 2011), cost structure (e.g. Al-Sayed & Dugdale, 2016; Brown et al., 2004) and firm size (e.g. Al-Sayed & Dugdale, 2016; Bjørnenak, 1997; Malmi, 1999) have all been examined in the cost accounting literature. However, the empirical results have been largely confusing and inconclusive in relation to each of the proposed variables (Al-Sayed & Dugdale, 2016; Brown et al., 2004)…

۶. Conclusion and limitations

This study set out to provide more theoretical and empirical insights into the puzzling relationship between firm size and CSS. By integrating knowledge from the cost accounting literature, innovation literature, organizational inertia literature and employee wages literature, we developed a more complex model which brought to light the likely indirect relationship between firm size and CSS and the role of firm age in that relationship. The model was tested using data from manufacturing firms and through two different statistical analyses (i.e. SEM and PLS) and was largely supported.

Our findings suggest, in contrast to the majority of prior studies, that not all larger firms should be expected to have SCSs. We find firm age to negatively moderate the direct positive impact of firm size on SCSs. Further, we find evidence for a positive indirect effect of firm size on CSS through product diversity but not the level of direct labor costs compared to overheads. Finally, our analyses document a negative interaction effect between firm size and age on product diversity and a positive one on the level of direct labor costs compared to overheads. These results imply that older firms which are larger in size do not necessarily develop completely dissimilar products to the existing ones and report a higher level of direct labor cost compared to overheads. As such, these firms may not necessarily require a more SCS than other firms…

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