경영혁신과 관리통제시스템이 관리회계실행에 미치는 영향
The Impact of Management Innovation and Management Control Systems on Management Accounting Practices
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초록
본 논문은 경영혁신이 관리통제시스템 및 관리회계실행에 미치는 영향에 대해 분석하였다. 경영혁신의 하위요인으로 첨단생산기술, 경영혁신기법, 관리통제시스템은 진단적통제, 상호작용적 통제를 하위요인으로 구성하였고, 관리회계실행은 비용시스템, 예산편성, 수행평가, 의사결정을 위한 정보, 전략적 분석 등으로 구성하였다. 연구 결과를 요약하면 첨단생산기술은 상호작용적 통제에, 경영혁신기법은 진단적 통제에 유의한 영향을미치는 것으로 나타났으며, 진단적 통제만이 관리회계실행에 유의한 영향을 미치는 것으로 나타났다
Abstract
This paper analyzed the impact of management innovation on Management Control Systems(MCS), and Management Accounting Practices(MAP). Sub-factors of management innovation were structured as advanced production technology, management innovation techniques, and MCS, with diagnostic control and interactive control as sub-factors. MAP was composed of cost systems, budgeting, performance evaluation, decision-making information, and strategic analysis. In summary, the research results indicate that advanced production technology has a significant impact on interactive control, while management innovation techniques have a significant impact on diagnostic control. It was found that only diagnostic control has a significant impact on MAP.
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