Direct & Indirect Effects of Top Management Support ... - Science Direct

0 downloads 0 Views 673KB Size Report
implementation, the success of ABC system measurement, and factors .... employees to perceive clearly is the linNing to performance evaluation due to the.
Available online at www.sciencedirect.com

ScienceDirect Procedia - Social and Behavioral Sciences 164 (2014) 458 – 470

,QWHUQDWLRQDO&RQIHUHQFHRQ$FFRXQWLQJ6WXGLHV,&$6$XJXVW.XDOD /XPSXU0DOD\VLD

'LUHFW LQGLUHFWHIIHFWVRIWRSPDQDJHPHQWVXSSRUWRQ$%& LPSOHPHQWDWLRQVXFFHVV(YLGHQFHIURP,62FHUWLILHG FRPSDQLHVLQ7KDLODQG 3KDLWKXQ,QWDNKDQ  Faculty of Management Science, Lampang Rajabhat University, Thailand

$EVWUDFW 7KHSXUSRVHVRIWKLVUHVHDUFKZHUH WRH[DPLQHWKHGLUHFWDQGLQGLUHFWHIIHFWVRIWRSPDQDJHPHQWVXSSRUW 706 RQ$%& V\VWHP WUDLQLQJ $67  QRQDFFRXQWLQJ RZQHUVKLS 1$2  OLQNV WR SHUIRUPDQFH HYDOXDWLRQ /3(  DQG $%& LPSOHPHQWDWLRQ VXFFHVV $,6    WR H[SORUH WKH LQIOXHQFH RI /3( RQ 1$2 DQG   WR LQYHVWLJDWH WKH HIIHFW RI $67 RQ 1$2 'DWD ZHUH FROOHFWHGIURPDFFRXQWLQJPDQDJHURI,62&HUWLILHG&RPSDQLHVLQ7KDLODQGZKLFKLPSOHPHQWHGDFWLYLW\EDVHGFRVWLQJ E\XVLQJ3/66(0DVWKHLQVWUXPHQWWRWHVWK\SRWKHVL]HV7KHUHVXOWVVKRZHGWKDW706KDGSRVLWLYHGLUHFWDQGLQGLUHFWHIIHFW RQ$,6ZLWKPRUHLQGLUHFWHIIHFW7KHUHIRUHLQWKHLPSOHPHQWDWLRQSURFHVVWKHDGPLQLVWUDWRUVVKRXOGVXSSRUWWKH$%&SURMHFW WKURXJK$67/3(DQG1$2E\FRPPDQGLQJDQGPRWLYDWLQJPRUHWKDQGLUHFWO\DFWLQJ7KHUHVXOWDOVRLQVLVWHGWKDW1$2KDG D KLJK SRVLWLYH GLUHFW HIIHFW RQ $,6 &RQVHTXHQWO\ WRS PDQDJHUV KDYH WR EXLOG XS LQYROYHPHQW WKURXJK /3( DQG $67 0RUHRYHU$67DQG/3(DOVRKDGDSRVLWLYHHIIHFWRQ$,6,QFRQFOXVLRQWKLVUHVHDUFKFRQWULEXWHGWKHEHQHILWDQGVXJJHVWHG WKHIXWXUHUHVHDUFKGLUHFWLRQ  © 2014 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license ‹7KH$XWKRUV3XEOLVKHGE\(OVHYLHU/WG (http://creativecommons.org/licenses/by-nc-nd/3.0/). 3HHUUHYLHZXQGHUUHVSRQVLELOLW\RIWKH6FKRRORI$FFRXQWDQF\&ROOHJHRI%XVLQHVV8QLYHUVLWL8WDUD0DOD\VLD Peer-review under responsibility of the School of Accountancy, College of Business, Universiti Utara Malaysia. Keywords:7RSPDQDJHPHQWVXSSRUW$%&V\VWHPWUDLQLQJQRQDFFRXQWLQJRZQHUVKLSOLQNWRSHUIRUPDQFHHYDOXDWLRQ$%&LPSOHPHQWDWLRQ VXFFHVV,62

̴̴̴̴̴̴̴̴̴ 

&RUUHVSRQGLQJDXWKRU E-mail address:VXSHUNRSBS#KRWPDLOFRP 

1877-0428 © 2014 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/).

Peer-review under responsibility of the School of Accountancy, College of Business, Universiti Utara Malaysia. doi:10.1016/j.sbspro.2014.11.103

Phaithun Intakhan / Procedia - Social and Behavioral Sciences 164 (2014) 458 – 470

459

,QWURGXFWLRQ $FWLYLW\ EDVHG FRVWLQJ $%&  LV WKH DFFRXQWLQJ FRQFHSW WR HVWLPDWH WKH FRVW RI SURGXFWV DQG VHUYLFH ZKLFK GHSHQG RQ WKH OHYHO RI XVLQJ UHVRXUFHV RI SURGXFW DQG VHUYLFH 7KDW PHDQV DQ\ SURGXFW DQG VHUYLFH XVLQJ PRUH UHVRXUFHV ZLOO KDYHKLJKHU FRVW WKDQ WKHRQH XVLQJ OHVV UHVRXUFHVE\ DOORFDWLQJ WKH PDQXIDFWXULQJRYHUKHDG FRVW LQWR³DFWLYLW\´7KHQSURGXFWDQGVHUYLFHZDVDOORFDWHGIURPRYHUKHDGFRVWRI³DFWLYLW\´E\³FRVWGULYHU´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