Judy Chuan-Chuan Lin, and Duh, R. R. 2003. Understanding Change Agent's Behavioral Intention in Activity-Based Cost Management Implementation: An Empirical Examination of Technology Acceptance Model. NTU Management Review, 13 (2): 001-028
Judy Chuan-Chuan Lin, Associate Professor, Department of Computer and Information Science, Soochow University
Rong-Ruey Duh, Professor, Department of Accounting, National Taiwan University
Abstract
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.