Journal of Korea Society of Industrial Information Systems (한국산업정보학회논문지)

Korea Society of Industrial Information Systems (한국산업정보학회)
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The Influence of Business Environment Factors on the Characteristics of Management Accounting System(MAS) - Focusing on small and mid-sized enterprises

기업의 경영환경요인이 관리회계시스템에 미치는 영향에 관한 연구: 중소기업을 대상으로

  • Received : 2022.05.03
  • Accepted : 2022.06.21
  • Published : 2022.06.30
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Abstract

This study attempted to analyze the influence of both internal and external business environment factors on the characteristics of the management accounting system (MAS). For this, external business environment factors were divided into environmental uncertainty and market competition while internal factors were classified into management strategy, organizational structure and advanced manufacturing technology. In addition, the characteristics of the MAS were categorized into information scope, timeliness, integration and aggregation. The study results found the followings: Among business environment factors, environmental uncertainty had a relatively significant effect on the scope, integration and aggregation of information while organizational structure revealed the largest influence on timeliness. However, market competition had no particular effect on the characteristics of the MAS.

본 논문에서 기업의 내외부 경영환경요인이 관리회계시스템 특성에 미치는 영향에 대해 분석하였다. 기업의 외부 경영환경요인으로 환경불확실성과 시장에서의 경쟁, 내부 경영환경요인으로 경영전략, 조직구조, 첨단 제조기술을 하위요인으로 구성하였고, 관리회계시스템 특성은 정보의 범위, 적시성, 통합성, 결합성 하위요인으로 구성하였다. 연구 결과를 요약하면 기업의 환경요인 중 환경불확실성이 관리회계시스템의 정보의 범위, 통합성, 결합성에 상대적으로 중요한 영향요인임을 확인하였고 적시성은 조직구조가 가장 영향을 주는 요인으로 나타났다. 다만, 시장에서의 경쟁은 관리회계시스템 특성에 영향을 미치지 못하는 것으로 나타났다.

Keywords

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