논문KCI 등재
회계정보시스템의 정교성과 전략 그리고 조직의 성과와의 관계 -종합병원을 중심으로-
New Empirical Relationships among Sophistication of Accounting Information System, Strategy, and Performance -Focus on General hospital-
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참고문헌
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초록
조직은 경영성과를 강화하고 목표된 전략을 수립하기 위하여 회계정보시스템을 정교하게 설계하기 위해 노력한다. 본 연구에서는 회계정보시스템의 4가지 특징들이 전략의 유형별로 조직의 성과에 영향을 미치는지에 대해 알아보았다. 회계정보시스템의 4가지 특성이 조직의 전략적 형태별로 어떻게 영향을 미치는지에 대해 분석하였고 또한 조직의 전략 형태별 회계정보시스템의 4가지 특성들이 조직성과에 영향을 미치는지에 대해서 비교분석하였다. 이에 관련하여 본 연구에서는 한국의 종합병원을 무작위 추출로 200개 추출하여 설문지를 배포하였으며 그 중 회수한 153개 데이터를 가지고 분석하였다. 본 연구 결과는 회계정보시스템의 4가지 특성이 공격형 전략유형과 방어형 전략유형에 따라 성과에 영향을 미치는 것으로 나타났다.
Abstract
This study investigates relationship among sophistication (four characteristic: timeliness, scope, integration, and aggregation) of accounting information system (AIS), organizational strategy, and organizational performance. The empirical results was analysed based on the data that was collected from 153 general hospitals in South Korea. The result showed that sophistication of AIS affected organizational performance based on strategy types (prospector vs defender).
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