The Strategic Alignment Model of Management Accounting Information Systems

• 영문명: The Strategic Alignment Model of Management Accounting Information Systems
• 발행기관: 한국산업경영학회
• 저자명: Jong Min Choe(최종민) 權泰桓, 崔光鉉
• 간행물 정보: 『한국산업경영학회 발표논문집』2003년도 하계 국제학술대회 발표논문집, 457~476쪽, 전체 20쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2003.08.01

영문 초록

  This study empirically examined the relationships among the level of advanced manufacturing technology(AMT), the degree of management accounting information systems(MAIS) strategic alignment and the improvement of production performance. The relationship between MAIS strategic alignment and information characteristics of MAIS was also investigated. In addition, we empirically examined moderating effects of alignment facilitators on the relationship between AMT level and MAIS strategic alignment. According to the results of this study, there were significant positive relationships among AMT level, MAIS strategic alignment and production performance. The significant positive correlations were also observed between MAIS strategic alignment and information characteristics such as information scope and information integration. We also demonstrated the positive moderating impact of alignment facilitators(i.e. the participation of other departments and accountants) on the relationship between AMT level and MAlS strategic alignment.

목차

Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경과 연구가설
Ⅲ. 연구방법
Ⅳ. 결과분석과 가설검증
Ⅴ. 연구의 결론
참고문헌

키워드

Advanced Manufacturing Technology Strategic Alignment of Management Accounting Information Systems Alignment Facilitators Information Characteristics Production Performance