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Title

Value Stream Costing using a New Theory: Technology Acceptance Model

Year: 1398
COI: JR_IJFMA-4-15_009
Language: EnglishView: 57
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Authors

Kimia Eslami - Student of Ph.D accounting, department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran
Zahra Moradi - Assistant professor ,department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran (Corresponding Author)
Mohammad Hamed Khanmohammadi - Assistant professor ,department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran

Abstract:

Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence on their behavioral intention (BI) to implement value-stream costing. In order to data collection was used the Davis (۱۹۸۹) and Venkatesh and Davis (۲۰۰۰) questionnaire and structural equation model (SEM). Furthermore using PLS and analysis regression. Results show that don’t significance relationship between perceived usefulness (PU) and behavioral intention to implement value-stream costing. But there is significant positive relationship between perceived ease of use (PEOU) and behavioral intention to implement value-stream costing.

Keywords:

Lean accounting Value stream costing Perceived ease of use , perceived usefulness , behavioral intention

Paper COI Code

This Paper COI Code is JR_IJFMA-4-15_009. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/1327717/

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If you want to refer to this Paper in your research work, you can simply use the following phrase in the resources section:
Eslami, Kimia and Moradi, Zahra and Khanmohammadi, Mohammad Hamed,1398,Value Stream Costing using a New Theory: Technology Acceptance Model,https://civilica.com/doc/1327717

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Type of center: Azad University
Paper count: 1,760
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