دانلود رایگان مقاله انگلیسی هزینه یابی مبتنی بر هدف و موقعیت نوآورانه اکتشافی: fsQCA، رگراسیون چند متغیره و تحلیل دسته متغیر - الزویر 2018

ABSTRACT

In this paper, we use the contingency theory to analyze the relation between innovation and environmental and organizational determinants in adopting target costing (TC). We collect data from a survey of the 500 largest Portuguese firms in 2015. The results show multiple configurations of TC adopters. The analysis extends the research by showing that previously tested determinants (competitiveness, environment, uncertainty, and innovation) are neither sufficient nor necessary factors. The multiple configurations also show the effect of economic group affiliation (and its pressures) and a focus on production cost control rather than product development costs. Methodologically, this paper contributes to the complexity theory by addressing results from a multivariate regression and a fuzzy-set qualitative comparative analysis (fsQCA). The results are robust to nonBoolean variable clustering

5. Conclusion

5.1. Discussion of empirical results

Overall, the results support Proposition 1. In fact, innovation positively impacts TC adoption and its intensity. Similar to the literature (e.g., Afonso et al., 2008), and in line with economic reasoning, the regression coefficient for innovation is positive and statistically significant both for adoption and intensity. By contrast, Proposition 2 is not supported: competitiveness shows no significant association with TC adoption and intensity. Although the regression coefficient's sign is positive, its lack of statistical significance warrants the need for additional analysis. Finally, the perceived uncertainty presents a significantly negative impact on TC use (Proposition 3). The results for the later are in line with Ax et al. (2008). Additional uncertainty that stems from both customers and group affiliation bear no statistical impact on the outcomes at study. Proposition 4 posits that organizational capabilities have a significant impact on TCA and TCI. We also find evidence from a configurational analysis with variable clustering that points to the TCA. Furthermore, TC adopters understand the importance of considering the cost of capital as argued in Proposition 5.

Proposition 6 addresses the impact of organizations' strategic focus and configuration (based on group affiliation and management commitment). For the fsQCA analysis on the typology and importance of each variable on TC adoption, the results are consistent with the literature that finds that the organizational focus on the development of new products and management commitment leads to the analyzed outcome – TC adoption. However, we also find some puzzling results when compared to the literature—firms with a cost focus on production and less management autonomy due to group affiliation also adopt TC, which is contrary to our prediction. Duck (1971) concludes that certain firms think they are using some cost techniques but are in fact applying a system adapted to the organization. On the other hand, Dekker and Smidt (2003) identify several German manufacturing companies that use cost techniques very similar to TC without recognizing its lexical content. According to Sani and Allahverdizadeh (2012), the focus of firms in the different phases of a product's life largely depends on its longevity. Firms with products with short or medium-term useful lives tend to focus on management accounting techniques like TC.