Managerial Accounting代写:互联网问卷调查
Keywords:Managerial Accounting代写
收集的数据使用互联网问卷调查。最初的样本包括328家公司获得的“商业国际”数据库3，它包括最大的意大利制造公司（衡量销售额高于2500万欧元）从不同的工业部门。事先电话联系，以“首席会计师”，“首席财务官”或“控制器”提出的研究，并确保参与到一个单一的业务单位（如果公司有一个以上）。然后一封电子邮件被发送包含的封面信，接入码（用户名和密码）和网络链接的问卷只对那些谁同意参加。然后第二次提醒后十五天，该网站的问卷被禁用。从第一次电话联系113家公司宣布他们不会参加，所以他们被归类为“非参与者”，并从样品中删除。五人被列入范畴，因为他们是一个公司已经被列入企业单位；其他四家公司没有参加，因为他们停止活动。不参与的原因分为“忙”或“时间不够”（51），“研究不感兴趣，因为管理会计技术在问卷中认为是我组织无关”（17），“公司政策不允许我们编写调查问卷”（19）和“我们将会计活动”（17）。最后的样本量由215家公司组成。收到九零三响应。只有一个不能使用。这意味着收到92个响应。七SMA技术（属性成本法，战略成本法，质量成本法，客户会计，战略定价，竞争地位的监测，竞争对手的绩效评估基于已发表的财务报表）的平均得分超过3。解决的技术确实强烈地提供信息的决策涉及两个主要外部因素影响企业的战略成功，即客户和竞争对手。值得注意的是，两活动成本导向技术（价值链成本，ABC／M）有很高的“不采用”率；ABC的高通过率的研究与意大利的其他最近的调查结果一致，证实在实施这一技术的意大利公司的困难。
Managerial Accounting代写:互联网问卷调查
collected data using an internet questionnaire survey. The initial sample comprised 328 companies obtained from “Business International” database 3 and it comprises the largest Italian manufacturing firms (measured by sales higher than 25 million euro) from different industrial sectors. A prior phone contact directed to “chief accountant”, “chief financial officer” or “controller” was made to present the research and to ensure the participation related to a single business unit (if the company had more than one). Then an e -mail was sent containing the cover letter, the access codes (username and password) and the web link to the questionnaire only to those who agreed to participate. Then fifteen days after the second reminder the web site of the questionnaire was disabled. From the first phone contact 113 companies declared they would not participate, so they were classified as “non participants” and removed from the sample. Five of them were included in the category because they were business units of a corporate which had already been included; other four companies did not participate because they were ceasing activity. The reasons for not participating were divided in a “too busy at the moment” or “not enough time” (51), “not interested in the research because the management accounting techniques considered in the questionnaire are irrelevant for my organization” (17), “the company policy does not permit us to compile research questionnaire” (19) and “we outsource the accounting activities” (17). The final sample size was made up of 215 companies. Ninety-three responses were received. Only one was unable to be used. It means that 92 responses were received. Seven SMA techniques (Attribute Costing, Strategic Costing, Quality Costing, Customer Accounting, Strategic Pricing, Competitive position monitoring, Competitor performance appraisal based on published financial statements) present the mean score over 3. The addressed techniques are indeed strongly oriented towards the provision of information for decision making involving the two main external factors influencing the strategic success for the firm, i.e. customers and competitors. It is noteworthy that the two activity -costing oriented techniques (Value Chain Costing, ABC/M) have high “non adoption” rate; the ABC high adoption rate resulting from the research is consistent with the results of other recent surveys in Italy and confirm the difficulty of Italian companies in implementing this technique.
