本文應用技術接受模型探討改革代理人於推動作業成本管理制度 ( ABCM ) 過程中之行為意圖。研究結果發現改革代理人對推行ABCM的態度受到改革代理人的知覺效益 ( 但非知覺成本 ) 影響。路徑分析顯示對推行ABCM之態度及知覺效益均對推動ABCM之意圖有顯著影響，但態度的影響大於知覺效益。此外，本研究發現推動ABCM之知覺成本、知覺效益、態度與意圖之間的關係隨著推行ABCM之階段而異。

This paper adopts technology acceptance model to examine change agent's behavioral intention in the implementation of ABCM. Five hundred and ninety nine questionnaires were mailed to CFOs of the manufacturing firms in Taiwan. One hundred and six responses were obtained, in which 99 were useable. The results indicate that change agent's perceived benefits of ABCM implementation, but not perceived costs, are significantly correlated with their attitude toward promoting ABCM implementation. Path analysis suggests that change agent's attitudes and perceived benefits have significant impacts on their intentions to promote ABCM, with attitudes having a greater impact than perceived benefits. In addition, the results suggest that change agent's behavior differs across stages of ABCM implementation. In particular, the role of perceived cost and that of perceived benefit change when firms differ in the stage of ABCM implementation. Discussions and implications for future studies are offered.

作業基礎成本管理制度; 技術接受模型; 改革代理人

Activity-based cost management; Technology acceptance model; Change agent