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http://dx.doi.org/10.9723/jksiis.2022.27.3.127

The Influence of Business Environment Factors on the Characteristics of Management Accounting System(MAS) - Focusing on small and mid-sized enterprises  

Lee, JeongEun (동의대학교 회계학과)
Lee, ChanHo (부산대학교 경영학과)
Publication Information
Journal of Korea Society of Industrial Information Systems / v.27, no.3, 2022 , pp. 127-144 More about this Journal
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.
Keywords
Business Environment Factors; Management Accounting System(MAS); Scope; Timeliness; Integration; Aggregation;
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