Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM)

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Eslami Kimia; MORADI ZAHRA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:30 Page(s): 117-127

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Information Journal Paper

Title

Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM)

Author(s)

Eslami Kimia | MORADI ZAHRA | Issue Writer Certificate

Keywords

Lean accountingQ1

value stream costingQ1

perceived ease of useQ1

perceived usefulnessQ1

behavioral intentionQ1

Abstract

Global competition lead to companies going to the increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. When implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) 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. In order to data collection by the Davis (1989) questionnaire and members of the forum management accounting was used. Furthermore using SPSS and OLS regression. Results show don’ t significance relationship between perceived use to the Individual (PU-I) and the intention to implement value-stream costing. But statistically significant positive relationships emerged between perceived ease of use for the organization (PEOU-O), perceived ease of use for the individual (PEOU-I), perceived use to the organization (PU-O) and the intention to implement value-stream costing.

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APA: Copy

Eslami, Kimia, & MORADI, ZAHRA. (2019). Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(30 ), 117-127. SID. https://sid.ir/paper/388442/en

Vancouver: Copy

Eslami Kimia, MORADI ZAHRA. Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(30 ):117-127. Available from: https://sid.ir/paper/388442/en

IEEE: Copy

Kimia Eslami, and ZAHRA MORADI, “Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM),” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 30 , pp. 117–127, 2019, [Online]. Available: https://sid.ir/paper/388442/en

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