첨단 생산기술, 관리회계정보시스템 변경과 관리회계 정보특성

• 발행기관: 한국산업경영학회
• 저자명: 정정화 최종민
• 간행물 정보: 『한국산업경영학회 발표논문집』2017년도 춘계학술대회 발표논문집, 56~61쪽, 전체 6쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2017.04.21

영문 초록

Based on the complementarity theory, this study empirically investigated both the impact of advanced manufacturing technology(AMT) on the changes of management accounting information systems (MAIS) and the changed characteristics of management accounting information(MAI) incurred by MAIS changes. This study also examined the influence of MAI characteristics on information satisfaction and system usage as well as the effects of information satisfaction and system usage on organizational performance. The results showed that AMT has a significant impact on the partial changes or replacement of MAIS. It was also found that AMT does not affect MAI characteristics. The empirical results of this study represent that the information integration and information scope of MAIS have a positive impact on information satisfaction and MAIS usage, and these satisfaction and usage lead to the improvement of departmental performance.

목차

I. 서 론

II. 이론적 배경과 가설 설정

III. 연구방법

IV. 연구 분석결과

V. 연구 결론

키워드

Advanced Manufacturing Technology Characteristics of MAI Changes of MAIS