Эффект взаимодействия от удовлетворенности пользователя информационными системами учета (ИСУ) с применением метода расчета себестоимости по видам деятельности (ABC) в гостиничных предприятиях г. Москвы
Андреев К.А.1
1 Российский экономический университет им. Г.В. Плеханова
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Статья в журнале
Российское предпринимательство *
Том 18, Номер 22 (Ноябрь 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
Аннотация:
Взаимодействие информационных технологий и систем управленческого учета является актуальной темой исследований в научной среде. Данная статья нацелена на изучение результата взаимодействия информационных систем учета (ИСУ) с точки зрения удовлетворенности пользователей и метода калькулирования затрат по видам деятельности в гостиничном предприятии. Результаты, полученные методом иерархического регрессионного анализа, показывают, что в случае, когда в отеле применен метод ABC вместе с моделью удовлетворенности использования ИСУ, финансовые показатели гостиницы улучшаются. И наоборот, при использовании данных моделей отдельно друг от друга, их влияние на финансовые показатели становится незначительным. Данное исследование направлено на разработку новой модели, сочетающей в себе теорию удовлетворенности пользователя ИС (ИС модель успеха) и современные техники управленческого учета. Более того, оно выделяет удовлетворенность пользователя ИС, как средство для использования метода ABC.
Ключевые слова: гостиничный бизнес, эффективность, метод abc, информационные системы учета
JEL-классификация: L86, L83, M15
Источники:
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Сайт федеральной службы государственной статистики. [Электронный ресурс]. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/retail/ ( дата обращения: 20.09.2017 ).
2. Briciu S., Capusneanu S. Pros and cons for the implementation of target costing method in Romanian Economic Entities // Accounting and Management Information Systems. – 2013. – № 3. – С. 455-470.
3. Brynjolfsson E., Hitt L.M. Beyond the productivity paradox // Communications of the ACM. – 1998. – № 8. – С. 49-55.
4. Cagwin D., Bouwman M.J. The association between activity-based costing and improvement in financial performance // Management Accounting Research. – 2002. – № 1. – С. 1-39.
5. Camisón C. Strategic attitudes and information technologies in the hospitality business: an empirical analysis // International Journal of Hospitality Management. – 2000. – № 2. – С. 125-143.
6. Chathoth P.K. The impact of information technology on hotel operations, service management and transaction costs: A conceptual framework for full- service hotel firms // International Journal of Hospitality Management. – 2007. – № 2. – С. 395-408.
7. DeLone W.H., McLean E.R. Information systems success: The quest for the dependent variable // Information systems research. – 1992. – № 1. – С. 60-95.
8. Delone W.H., McLean E.R. The DeLone and McLean model of information systems success: a ten-year update // Ournal of management information systems. – 2003. – № 4. – С. 9-30.
9. Duh R.R., Chow C.W., Chen H. Strategy, IT applications for planning and control, and firm performance: The impact of impediments to IT implementation // Information & Management. – 2006. – № 8. – С. 939-949.
10. Fotiadis A.K., Vassiliadis C.A., Rekleitis P.D. Constraints and benefits of sustainable development: a case study based on the perceptions of small-hotel entrepreneurs in Greece // Anatolia. – 2013. – № 2. – С. 144-161.
11. Gatian A.W. Is user satisfaction a valid measure of system effectiveness? // Information & Management. – 1994. – № 3. – С. 119-131.
12. Gu J.W., Jung H.W. The effects of IS resources, capabilities, and qualities on organizational performance: An integrated approach // Information & Management. – 2013. – № 2. – С. 87-97.
Hair J.F. Black WC Babin B.J., Anderson R.E. Multivariate Data Analysis. - New Jersey: Prentice Hall, 2009.
14. Hair S., Kim W. G., Jeong S. Effect of information technology on performance in upscale hotels // International Journal of Hospitality Management. – 2005. – № 2. – С. 281-294.
15. Hou C.K. Examining the effect of user satisfaction on system usage and individual performance with business intelligence systems: An empirical study of Taiwan's electronics industry // International Journal of Information Management. – 2012. – № 6. – С. 560-573.
ICAP (2012) Sector Studies: Hotels, Athens: ICAP Group Iivari, J. (2005) “An empirical test of the DeLone-McLean model of information
17. Krumwiede K.R. ABC why it's tried and how it succeeds // Strategic finance. – 1998. – № 10. – С. 32-38.
18. Krumwiede K.R. The implementation stages of activity-based costing and the impact of contextual and organizational factors // Journal of Management Accounting Research. – 1998. – С. 239-277.
19. Krumwiede K.R., Charles S.L. The Use of Activity-based Costing with Competitive Strategies: Impact on Firm Performance // Advances in Management Accountin. – 2014.
20. Lai F., Hutchinson J., Li D., Bai C. An empirical assessment and application of SERVQUAL in mainland China's mobile communications industry // International Journal of Quality & Reliability Management. – 2007.
21. Laitinen E.K. Influence of cost accounting change on performance of manufacturing firms // Advances in Accounting. – 2014. – № 1. – С. 230-240.
22. Lee S., Kim W.G. EVA, refined EVA, MVA, or traditional performance measures for the hospitality industry? // International Journal of Hospitality Management. – 2009. – № 3. – С. 439-445.
23. Mabert V.A., Soni A., Venkataramanan M.A. The impact of organization size on enterprise resource planning (ERP) implementations in the US manufacturing sector // Omega. – 2003. – № 3. – С. 235-246.
24. Madan K. An analysis of the debt-equity structure of leading hotel chains in India // International Journal of Contemporary Hospitality Management. – 2007. – № 5. – С. 397-414.
25. Maiga A.S. The Effects of Information Technology Integration on Manufacturing Financial Performance: The Role of Cost Control Systems // Advances in Management Accounting. – 2012. – С. 183-206.
26. Maiga A.S. Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance // Advances in Accounting. – 2014. – № 2. – С. 251-262.
27. Maiga A.S., Jacobs F.A. Balanced scorecard, activity-based costing and company performance: an empirical analysis // Journal of Managerial Issues. – 2003. – № 3. – С. 283-301.
28. Melián-González S., Bulchand-Gidumal J. A model that connects information technology and hotel performance // Tourism Management. – 2016. – С. 30-37.
29. Mia L., Patiar A. The use of management accounting systems in hotels: an exploratory study // International Journal of Hospitality Management. – 2001. – № 2. – С. 111-128.
30. Nicolaou A.I. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects // International Journal of Accounting Information Systems. – 2000. – № 2. – С. 91-105.
31. Patiar A. Costs allocation practices: Evidence of hotels in Australia // Journal of Hospitality and Tourism Management. – 2016. – № 26. – С. 1-8.
32. Pavlatos O. The impact of CFOs' characteristics and information technology on cost management systems // Journal of Applied Accounting Research. – 2012. – № 3. – С. 242-254.
33. Petter S., McLean E.R. A meta-analytic assessment of the DeLone and McLean IS success model: An examination of IS success at the individual level // Information & Management. – 2009. – № 3. – С. 159-166.
34. Spathis C. Enterprise systems implementation and accounting benefits // Journal of Enterprise Information Management. – 2006. – № 1. – С. 67-82.
35. Van der Stede W.A., Young S.M., Chen C.X. Assessing the quality of evidence in empirical management accounting research: The case of survey studies // Accounting, organizations and society. – 2005. – № 7. – С. 655-684.
36. Wang Y., Qualls W. Towards a theoretical model of technology adoption in hospitality organizations // International Journal of Hospitality Management. – 2007. – № 3. – С. 560-573.
37. Winata L., Mia L. Information technology and the performance effect of managers’ participation in budgeting: evidence from the hotel industry // International Journal of Hospitality Management. – 2005. – № 1. – С. 21-39.
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39. Yoon Y., Guimaraes T., Clevenson A. Exploring expert system success factors for business process reengineering // Journal of Engineering and Technology Management. – 1998. – № 2. – С. 179-199.
40. Zhang M.J. Information systems, strategic flexibility and firm performance: an empirical investigation // Journal of Engineering and Technology Management. – 2005. – № 3. – С. 163-184.
Сайт федеральной службы государственной статистики. [Электронный ресурс]. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/retail/ ( дата обращения: 20.09.2017 ).
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