The Study of the Factors that Affect the Managerial Accounting System for the Small and Medium Enterprise in Southern Taiwan

  • 林 修世

Student thesis: Doctoral Thesis


The theory and the practice of Management Accounting have been developed in Taiwan for more than 40 years It is convincing that this function can provide information about cost management product costs calculation cost controlling based on cost behavior and the decisions making of product-pricing However few SMEs in southern Taiwan have adopted this function because it may have barriers during the adoption and implementation as indicated by previous researches Therefore the objective of this research is to have a deeper understanding of the key factors that affect the adoption and implementation of Management Accounting by the firms through the diffusion of innovation theory and influential factor perspective With the case study of the qualitative research method I use the structured interviews to design questionnaires and target six SME owners in southern Taiwan sorting out the results and the primary interview data The following findings according to the thesis: 1 The key factors that affect Taiwanese SMEs’ decisions of adopting Management Accounting 1) The motivation results from the long-term development of the firms and the professional advice provided by external management consultants 2) The extant accounting information does not meet management’s needs 3) More expectations for the functions of cost accounting and the belief that it should play an active role 4) With the guidance of external management consultants the cost management can be structured and an update for the old ERP system will occur as well 2 The key factors that lead to success that make Taiwanese SMEs decide to adopt Management Accounting 1) Organization The full support and participation from senior executives 2) External environment The professional guidance from external management consultants with practical experience 3) Characteristics The implementation of education and training 4) Mission A project team with clear task objectives and promotion plans 5) Technology Sufficient information technology capabilities and well-performed computer information system
Date of Award2021
Original languageEnglish
SupervisorShao-Chi Chang (Supervisor)

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