管理會計理論與實務在台灣已有四十幾年的發展沿革，一致認為此制度可帶給企業精準成本管理決策資訊，協助精算實際產品成本、依成本習性管控成本、以成本數量利潤分析手法協助產品定價決策等功能；但依研究者輔導實務 經驗觀察，在台灣南部卻很少中小型企業採用此一良好制度，研判可能是在採用及導入實行過程中遇到了什麼重大阻礙。
本研究藉由創新擴散理論及影嚮因素構面，探討影嚮這些企業採用及導入管理會計制度之關鍵因素。本研究採用質性研究方法之個案研究法，以結構式訪談法，設計訪談式問卷訪談六家台灣南部中小型企業主，整理歸納問卷結果及訪談初級資料，本研究據依研究目的分別歸納出如下研究發現：
一、 影嚮國內中小企業決定採用管理會計制度之關鍵因素：
(1).聽取了外部管理顧問的專業建議，考量公司未來長遠發展，觸發採用動機 (2).現有財會資訊，已不符管理上的需要 (3).對成本會計制度的功能有更多的期望，認為應扮演更積極的角色 (4).構想藉助外部管理顧問的輔導，協助擘劃建構成本管理會計制度架構，同時一併更新老舊的ERP系統。
二、 影嚮國內中小企業導入實行管理會計制度之關鍵成功因素：
(1).組織因子：獲得高階主管全力支持與親身參與 (2).外部環境：得到有實
務推動經驗的外部管理顧問的專業輔導 (3).員工個人特質：實施完善教育
訓練 (4).任務特性：成立專案推動小組，訂定明確專案任務目標及推動計
劃 (5).技術因子：具有足夠的資訊技術能力，完善的電腦資訊系統。

The theory and the practice of Management Accounting have been developed in Taiwan for more than 40 years. It is convincing that this function can provide information about cost management, product costs calculation, cost controlling based on cost behavior, and the decisions making of product-pricing. However, few SMEs in southern Taiwan have adopted this function because it may have barriers during the adoption and implementation as indicated by previous researches.
Therefore, the objective of this research is to have a deeper understanding of the key factors that affect the adoption and implementation of Management Accounting by the firms, through the diffusion of innovation theory and influential factor perspective. With the case study of the qualitative research method, I use the structured interviews to design questionnaires and target six SME owners in southern Taiwan, sorting out the results and the primary interview data.
The following findings according to the thesis:
1. The key factors that affect Taiwanese SMEs’ decisions of adopting Management Accounting. 1) The motivation results from the long-term development of the firms and the professional advice provided by external management consultants. 2) The extant accounting information does not meet management’s needs. 3) More expectations for the functions of cost accounting and the belief that it should play an active role. 4) With the guidance of external management consultants, the cost management can be structured and an update for the old ERP system will occur as well.
2. The key factors that lead to success that make Taiwanese SMEs decide to adopt Management Accounting. 1) Organization. The full support and participation from senior executives. 2) External environment. The professional guidance from external management consultants with practical experience. 3) Characteristics. The implementation of education and training. 4) Mission. A project team with clear task objectives and promotion plans. 5) Technology. Sufficient information technology capabilities and well-performed computer information system.

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