전략유형에 따른 전략과 관리회계정보가 기업관점 성과에 미치는 영향에 관한 연구
The Impacts of Strategy and Management Accounting Information to Organization-Focused Performance depending on the Type of Strategy
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초록
본 연구에서는 전략과 관리회계시스템 요인들이 기업의 조직성과에 어떻게 접목될 수 있는지를 파악하여, 향후 기업들이 조직성과를 높이기 위해 필요한 전략과 관리회계정보를 위한 방향 및 방안 수립에 시사적으로 도움을 주는데 연구목적을 두고 있다. 이를 위하여 문헌연구와 실증연구를 병행하였으며, 문헌연구에서는 전략과 관리회계정보기술이 조직성과의 관련성에 관련된 선행연구들을 검토한 후, 여기서 파악된 개념 및 변수들을 토대로 연구가설을 설정하여 우리나라 기업 217개를 대상으로 실증연구를 수행하였다. 연구가설에 대한 실증분석의 결과, 공격형 전략유형의 중규모 기업의 경우에 전략우선순위 결정과 이에 따른 관리회계시스템정보의 활용이 조직성과를 제고시킬 수 있는 방안이 될 수 있을 것으로 나타났다. 그러나 대규모 기업에서는 전략과 관리회계정보에 대한 연계가 이미 상당한 수준으로 진행되어 있기 때문에 이들의 결합은 더 이상 조직성과를 제고시키기 어려울 수 있으므로 다른 방안의 탐색이 요구된다고 할 수 있고, 소규모 기업의 경우에는 이들의 결합에 필요한 인력, 보유 기술수준과 투자 재원의 제약으로 인하여 통합적 접근 방법보다는 개별적 접근 방식이 더 유리할 수 있다는 이들의 연계에 대한 방향과 시사점을 유추해 볼 수 있었다.
Abstract
This study tests the hypothesis that the link between strategy and management accounting information(MAI) will have an effect on the organization-focused performance and its effects will be different depending on the type of strategy. Data were collected from 217 firms that were requested to respond to questionnaires designed measure the strategy priorities(SP), management accounting information and organization-focused performance(OFP). Regression analysis showed that the two-way interaction terms was significant in enhancing the firm's performance, and revealed that the interaction effects of SP and MAI on OFP were different by the type of strategy, especially in prospector firms. These results have implications for the design of effective management accounting systems and selection of strategy priorities.
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