具資訊背景經理人與公司成本決策關聯性之研究

Abstract

在一般會計學中，常將成本分為變動成本及固定成本，且成本變動幅度會和成本動因呈現線性關係。但近年有實證結果顯示，當成本動因上升時，成本上升幅度會大於成本動因下降時的成本下降幅度，此一現象即被稱作成本僵固性。 近年來，企業資訊化聲量不減反升，尤其在疫情爆發後，上市櫃公司執行長有92%認為資訊分析能力是不可或缺的技能。因此本研究以 2014 年至 2020 年臺灣上市櫃公司作為研究樣本，以 Anderson et al. (2003) 之模型做為研究基礎並進行調整，結合 Hambrick et al. (1984) 針對教育背景在企業營運程度上反映了經理人專業知識、領域技能以及特質 (高層理論)，來探討企業高階經理團隊經理人的學歷是否會因為資訊和非資訊背景而影響企業營運及效率。 實證結果支持，在經理人學歷中，具備資訊背景的經理人相較於非資訊背景的經理人，會展現出更高的成本彈性以及更低的成本僵固性。另外在額外測試部分，本研究發現具備資訊背景經理人對於非裁決性成本控管相較於裁決性成本更能夠提升其成本彈性以及降低成本僵固性。電子產業相較於非電子產業，反而會有更低的成本彈性結構。企業當年度更換為資訊背景經理人，會有較高之成本彈性，但對成本僵固性沒有顯著影響。最後是當企業經理人中，大學學歷占比越高會降低成本彈性、碩士學歷占比越高會降低成本僵固性、博士學歷占比越高反而會降低成本彈性以及提高成本僵固性。

In traditional accounting, costs are divided into variable and fixed costs. The change in the cost will have a linear relationship with the cost driver. However, in recent years, the empirical results have shown that in some cases, when the cost driver increases, the rate of increase in cost will be greater than that when the cost driver decreases. This phenomenon is called 'stickiness of cost.' In recent years, the volume of enterprise digital transformation has been increasing. Especially after the epidemic, 92% of CEOs believe that information analysis ability is an indispensable skill. Therefore, this research takes Taiwan-listed companies from 2014 to 2020 as the research sample, using the research model of Anderson et al. (2003) as the basis to adjust. Then we combine the concept that education background can reflect one's expertise, domain skills, and personal traits, (Upper-Echelons Theory) (Hambrick et al. 1984) to explore whether the managers' information and non-information education background will affect the operation and efficiency of the company. Empirical results support that managers with information backgrounds exhibit higher cost elasticity and lower cost stickiness than managers with non-information backgrounds. In the additional test, we found that managers with information backgrounds are more effective in controlling nondiscretionary costs than discretionary costs. Also, we found that compared with the non-electronic industry, the electronic one will have lower cost elasticity. If enterprises change to managers with information background, it will generate more excellent cost elasticity but will have no effect on cost stickiness that year. Finally, if the company wanted to improve cost elasticity and reduce cost stickiness effectively. It must hire more managers with an information master's degree since a bachelor's degree will decrease the cost elasticity and a doctor's degree will decrease the cost elasticity and increase cost stickiness.