Value Stream Costing using a New Theory: Technology Acceptance Model

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.

کلیدواژه ها:

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