The costing literature has failed to conclusively explain why some companies implement sophisticated costing systems while others do not. Although some contingency variables were proposed, inconclusive results were reported which raised concerns about their underlying theory. Focusing on firm size, as the most examined and confusing variable in this contingency literature, we develop and test more complex relations than in prior studies to provide more insights into its role. More specifically, we test potential indirect positive relations between firm size and cost system sophistication (through product diversity and cost structure) and bring to light the role of firm age largely neglected in the cost accounting literature. Using two different statistical analyses (i.e. SEM and PLS) and data from manufacturing firms, our findings suggest, in contrast to the majority of prior studies, that not all larger firms should be expected to have sophisticated costing systems. The impact of firm size on cost system sophistication depends on firm age and is mediated by product diversity but not cost structure. We conclude by emphasizing the need for more complex models to further advance the theory on costing systems. Such models should go beyond explaining the potential impact of each contextual variable in isolation.

成本核算文献未能最终解释为什么一些公司实施复杂的成本核算系统而其他公司没有。尽管提出了一些或有变量，但报告的结果尚无定论，这引起了对其基本理论的担忧。专注于公司规模，作为该应急文献中最受审查和混淆的变量，我们开发和测试比先前研究更复杂的关系，以提供更多关于其作用的见解。更具体地说，我们测试了公司规模和成本系统复杂性（通过产品多样性和成本结构）之间潜在的间接正相关关系，并揭示了在成本会计文献中很大程度上被忽视的公司年龄的作用。我们的研究结果表明，使用两种不同的统计分析（即 SEM 和 PLS）和制造公司的数据，与大多数先前的研究相比，并非所有大公司都应该拥有复杂的成本核算系统。公司规模对成本系统复杂性的影响取决于公司年龄，并且受产品多样性而非成本结构的影响。最后，我们强调需要更复杂的模型来进一步推进成本系统理论。这样的模型应该超越孤立地解释每个上下文变量的潜在影响。