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회계정보시스템의 조직적 하부구조

Organizational Infrastructure of Accounting Information Systems

최종민
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2004.08|경영연구 (Journal of Business Research)|제19권 제3호|pp. 21-50

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키워드

Management Accounting InformationAdvanced Manufacturing Technology조직적 학습촉진요인들조직적 하부구조기술적 하부구조Organizational Learning FacilitatorsOrganizational InfrastructureTechnological Infrastructure
주제분류경영학

초록

본 연구는 회계정보시스템의 조직적 하부구조로서 조직적 학습촉진요인들의 학습촉진효과를 실증적으로 규명하였다. 본 연구는 먼저, 첨단 생산기술 사용수준과 관리회계정보시스템이 제공하는 관리회계정보(계획·통제정보, 비재무 성과정보와 재무성과 정보)의 사이에는 양(+)의 관련성이 있음을 입증하였다. 그리고 제공되는 관리회계정보의 양이 조직성과 증대와도 양(+)의 관계가 있다는 것을 실증적으로 보여주었다. 실증분석 결과에 따르면, 첨단 생산기술은 제공되는 관리회계정보의 양을 통해 조직성과에 간접적인 영향을 미친다는 것이 규명되었다. 또한, 조직적 학습촉진요인들은 관리회계정보와 조직성과간의 관계에 조절영향을 미친다는 것도 입증되었다. 본 연구의 결론으로서, 정보시스템 설계시 조직학습 접근법이 채택될 수 있음을 제안하였으며, 조직적 학습촉진요인들을 지원할 수 있는 정보기술의 다양한 기능 개발이 제안되었다. 그리고 조직적 하부구조와의 관련성을 고려하면서 회계정보시스템의 설계가 수행되어야 한다는 것을 제시하였다.

Abstract

This study empirically investigated learning promoting effects of organizational learning facilitators that are organizational infrastructures of accounting information systems. First, we examined the relationship between the level of advanced manufacturing technology(AMT) and amount of information(i.e. planning and control information, nonfinancial performance information, and financial performance information) provided by management accounting information systems. The results showed that there are significant positive correlations between the AMT level and the amount of information. A positive correlation between provision of information and performance improvement was also observed. The empirical results also showed that the level of AMT has an indirect effect on organizational performance through the amount of management accounting information. The results of this study found that facilitators of organizational learning have a moderating impact on the relationship between provision of information and performance improvement. Thus, our research proposes that the organizational learning approach must be an important guideline in designing components of information systems such as information content and presentation mode. It is also concluded that since the main role of information technology is to assist functions of organizational infrastructures in achieving organizational goals, supporting mechanisms of information technology for organizational facilitators of learning must be exploited.

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