دانلود رایگان مقاله انگلیسی تحقیق در مورد تاثیر فرهنگ بر سیستم حسابداری هزینه (CAS) - امرالد 2017

Abstract

Purpose: The purpose of this paper is to critically explore the implementation of Cost Accounting Systems (CAS) using Content Analysis (CA). In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka. Design/methodology/approach: Primary data for the research was obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using Maximum Variation Sampling (MVS) to obtain a representative crosssection of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were employed to analyse them, namely the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories. Findings: A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing, and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.

5. Summary, Conclusion and Direction of Further Research

This study critically explores the adoption of CAS using the qualitative research methodology of content analysis. It also examines the factors that facilitate or hinder the adoption of CAS in Sri Lankan service and manufacturing sectors. As qualitative research is used, the limitation of the study is that the knowledge produced might not be generalisable to other countries or other industries. Despite the methodical limitations, however, by studying a limited number of cases in depth in the service and manufacturing sectors, this study is able to explore complex issues of CAS adoption in rich detail phenomena as they are situated and embedded in local contexts of service and manufacturing organisations relating to triggers and barriers regarding adoption of CAS in Sri Lanka.

It was intended that this research made its own contribution by providing further knowledge on aspects of the triggers and barriers to adopting CAS in organisations, not only in a developing country context but also in Sri Lanka as a member country within the SAARC region. Also, this research is distinctive with respect to the theoretical aspects, and institutional isomorphism, institutional heterogeneity and Geertz’s cultural theories were employed jointly in this study. The findings indicate the existence of institutional isomorphism (homogeneity) where the adoption of CAS in Sri Lanka was influenced by 'coercive, normative and mimetic pressures' in relation to both cultural triggers and cultural barriers. Partial institutional heterogeneity was observed in Sri Lanka, but heterogeneity is much more apparent in the multinational and more established organisations. The research also found that cultural resistance with group cultures in Sri Lanka is a dominant barrier to the adoption of CAS, which has also been influenced by the group’s sluggish approach towards costing.