مشخصات مقاله | |
انتشار | مقاله سال ۲۰۱۷ |
تعداد صفحات مقاله انگلیسی | ۴۷ صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
منتشر شده در | نشریه امرالد |
نوع مقاله | ISI |
عنوان انگلیسی مقاله | Inquiry into the Cultural Impact on Cost Accounting Systems (CAS) in Sri Lanka |
ترجمه عنوان مقاله | تحقیق در مورد تاثیر فرهنگ بر سیستم حسابداری هزینه (CAS) |
فرمت مقاله انگلیسی | |
رشته های مرتبط | حسابداری |
گرایش های مرتبط | حسابداری دولتی، حسابداری صنعتی |
مجله | مجله حسابرسی مديريت – Managerial Auditing Journal |
دانشگاه | Business School – Glyndwr University – UK |
کلمات کلیدی | سریلانکا، سیستم های حسابداری هزینه، همگن بودن سازمانی ایزومورفیسم سازمانی، عدم همبستگی نهادی، نظریه فرهنگی Geertz |
کلمات کلیدی انگلیسی | Sri Lanka, Cost Accounting Systems, Institutional Isomorphism Institutional Homogeneity, Institutional Heterogeneity, Geertz Cultural Theory |
کد محصول | E6442 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
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۱٫ Introduction
A cost accounting system is defined as a systematic framework used by a firm to estimate the cost of their products for measuring their profitability (Drury, 2015; Bragg, 2001; Obara and Ukpai, 2001; Romney and Steinbart, 2011; Martin, 2014). As indicated in the interviews, in this study, cost accounting systems (CAS) include the simple cost of goods sold and an inventory valuation, a breakeven analysis, a full and variable costing analysis, variance analysis (VA) and activity-based costing (ABC). Relevant literature (Evans and Bellamy, 1995; Lucey, 1996; Upchurch 2002; Anthony and Govindarajan, 2004; Lucey, 2008) emphasise that a CAS can serve as an invaluable database for understanding the full cost of resources used. Research (Hansen et al., 2009; Kwan, 2011) indicates that companies which efficiently use CAS outperform, in terms of their global competiveness, those which do not. This paper explores how cultures and local characteristics have influenced CAS. Specifically, it follows current discourses in the literature (Nagirikandalage and Binsardi, 2015; Nagendrakumar et al., 2015; Yapa and Ukwatte 2015; Adhikari et al., 2013; Adhikari and Mellemvik, 2010; Subasinghe and Fonseka, 2009) concerning accounting changes and reforms in Sri Lanka. However, regarding cultural changes, studies by Lyn and Yu (2002) indicate that resistance to organisational changes has not been an issue for successful CAS implementation. That said, most of the earlier studies have been carried out in the manufacturing industry within a developed country context (Ismail and King, 2005; Al-Eqab and Ismail, 2011) and therefore, the findings may not be applicable in a developing country context. For example, if a developing country such as Sri Lanka is to adopt a developed country’s systems, the implementation of CAS may not be, arguably, optimal because a developing country such as Sri Lanka has less developed infrastructure such as a lower accounting literacy rate, inadequate costing systems, traditional processing, less advanced technology, poor infrastructure, low adoption of IT, economic imperfections and other social, political and cultural differentials (Lyn and Yu, 2002; Carvalho et al., 2012). |