پذیرش و بکارگیری نوآوریهای مبتنی بر فعالیت: باتاکید بر آشنایی، پذیرش و میزان استفاده
الموضوعات : حسابداری مدیریت
محمد نظری پور
1
(استادیار گروه حسابداری دانشگاه کردستان، ایران)
سعید غنجعلی‌پورگوشکی
2
(کارشناس ارشد حسابداری، دانشگاه کردستان، ایران.)
الکلمات المفتاحية: نوآوریهای مبتنی بر فعالیت, ویژگیهای نوآوری, آشنایی, پذیرش, میزان استفاده,
ملخص المقالة :
نوآوریهای مبتنی بر فعالیت را می توان هرگونه رویة حسابداری مدیریت دانست که از مفهوم "فعالیتها" بعنوان هستة اصلی خود استفاده می نماید. این پژوهش تلاش دارد تا ضمن تبیین مفهوم نوآوریهای مبتنی بر فعالیت، عوامل تاثیرگذار بر آشنایی، پذیرش و میزان استفاده از نوآوریهای مبتنی بر فعالیت را شناسایی نماید. جامعه آماری این پژوهش شرکت‌ها‌ی تولیدی شهر کرمان بوده و داده های مورد نیاز از طریق پرسشنامه محقق ساخته جمع آوری شده است. دورة زمانی انجام پژوهش تابستان 1395 بوده است. برای تجزیه و تحلیل داده ها و آزمون فرضیه های پژوهش از مدل رگرسیون لجستیک باینری و ضریب همبستگی پیرسون استفاده شده است. یافته های پژوهش نشان می دهد ویژگیهای نوآوری ارتباط معناداری با آشنایی با نوآوریهای مبتنی بر فعالیت ندارند. از میان ویژگیهای نوآوری تنها ویژگی مزیت نسبی با پذیرش نوآوری ارتباط مثبت و معناداری دارد. از میان عوامل سازمانی تنها دو ویژگی حمایت حامی‌‌داخلی و سطح سربار با آشنایی با نوآوری و دو ویژگی حمایت مدیریت ارشد و حمایت حامی‌‌داخلی با پذیرش نوآوری ارتباط مثبت و معناداری دارند. عوامل عدم اطمینان محیطی با میزان استفاده از نوآوری مبتنی بر فعالیت ارتباط مثبت معناداری دارد.
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