본문 바로가기
KERD
논문KCI 등재

기업성과 개선을 위한 회계정보시스템의 변경과 변경에 대한 영향요인

Change of Accounting Information Systems for the Improvement of Organizational Performance: Investigation of Factors Affecting Change

최종민
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2007.05|경영연구 (Journal of Business Research)|제22권 제2호|pp. 303-329

0

조회

0

다운로드

0

인용

0

참고문헌

주제분류경영학

초록

본 연구는 제조기업의 관리회계정보시스템 변경에 영향을 미치는 요인들이 무엇이며, 시스템 변경이 조직성과에 어떠한 영향을 미치는지를 검정하였다. 영향요인들을 크게, 원인요인, 촉진요인과 저해요인으로 구분하였다. 원인요인들 중 첨단 생산기술 도입수준이 시스템 변경에 유의한 영향을 미치는 것으로 나타났으며, 환경 불확실성과 새로운 정보기술 도입은 영향을 미치지 않는 것으로 밝혀졌다. 촉진요인의 관리회계정보시스템 변경에 대한 영향도 분석에서는 최고경영층 지원, 의사소통, 지원적 문화와 시스템 사용경험에 의한 학습이 유의한 영향을 미치는 것으로 나타났다. 그러나 저해요인의 관리회계정보시스템 변경에 대한 음의 영향은 없는 것으로 밝혀졌다. 관리회계정보시스템 변경은 조직성과에 유의한 양의 영향을 미치는 것으로 나타났으며, 조직성과는 회계부서의 성과, 시스템에 대한 만족도와 이용도로 측정되었다. 구조화 방정식 모형분석을 통해서 원인요인, 촉진요인, 시스템 변경과 조직성과간의 인과관계도 입증하였다.한글 색인어 : 관리회계정보시스템 변경, 원인요인, 촉진요인, 저해요인, 조직성과, 일부 변경과 완전 대체

Abstract

This study empirically investigated influence variables on the change of management accounting information systems(MAIS) as well as the impact of MAIS change on organizational performance. The influence variables on the change of MAIS were broadly classified into three groups: cause factors, facilitators and inhibitors. In empirical results, it was found that as a cause factor, the level of advanced manufacturing technology has a significant and positive impact on MAIS change. The results also showed that the effects of some facilitators, which include top management support, communication between accounting employee and computer personnel, supportive culture and learning by MAIS usage experience, on MAIS change are significant and positive. However, the negative impact of inhibitors on MAIS change was not significant. According to the results of this study, it was demonstrated that MAIS change significantly and positively affects the improvement of organizational performance. Through the structural equation modeling techniques, this study confirmed the causal relationships among cause factor, facilitators, MAIS change and organizational performance.

참고문헌 (49)

  1. 김병곤, "EDI 효과 구성요인의 인과모형 개발", 32(1), pp.59~86 (2003)
  2. 조현철, "구조방정식 모델" (2003), 도서출판 석정
  3. 최종민, "첨단 생산기술 도입과 비재무 성과정보의 생산성 개선효과", 경영학연구, 31(1), pp.3~62 (2002), 한국경영학회
  4. Anderson, "A Model of Distributor Firm and Manufacturer Firm Working Partnerships Journal of Marketing", pp.42~58 (1990)
  5. Arbuckle, L, "AMOS 4.0 User's Guide" (1999), SmallWaters Corporation
  6. Baines, A, "Antecedents to Management Accounting Change: A Structural Equation Approach", 28, pp.675~698 (2001)
  7. Benamati, J, "Changing Information Technology and Information Technology Management", 31, pp.275~288 (1997)
  8. Bhimani, A, "A Study of the Emergence of Management Accounting System Ethos and Its Influence on Perceived System Success", 28, pp.523~548 (2003)
  9. Bruggeman, W, "The Impact of Technological Change on Management Accounting", 6, pp.241~252 (1995)
  10. Burns, J, "Management Accounting Change", 12, pp.389~402 (2001)
  11. Choe, J, "The Relationships among Performance of Accounting Information Systems, Influence Factors and Evolution Level of Information Systems", pp.215~239 (1996)
  12. Cobb, I, "Management Accounting Change in a Bank", 6, pp.155~175 (1995)
  13. Cohen, "A New Perspective on Learning and Innovation", pp.128~152 (1990)
  14. Cragg, B, "The Evolution of Information Systems in Small Firms", 29, pp.1~8 (1995)
  15. MIS Quarterly, "The Influence of the Information Systems Development Approach on Maintenance", pp.355~372 (1992)
  16. Doherty, N, "An Investigation of the Factors Affecting the Successful Treatment of Organizational Issues in Systems Development Projects", 10, pp.147~160 (2001)
  17. Emore, "The Slow Pace of Meaningful Change in Cost Systems Journal of Cost Management", pp.36~45 (1991)
  18. Fitzgerald, G, "Information Systems Development, Maintenance and Enhancement: Findings from a UK Study", 19, pp.319~328 (1999)
  19. Gelinas, J, "Accounting Information Systems" (2002), South-Western[DOI]
  20. Gibson, "Communications of ACM", pp.347~358 (1989)
  21. Harrison, S. P, "Customer-focused Manufacturing Strategy and the Use of Operations-based Non-financial Performance Measures: A Research Note", 22(6), pp.557~572 (1997)
  22. Innes, "The Process of Change in Management Accounting", pp.3~19 (1990)
  23. Johnson, "The Rise and Fall of Management Accounting" (1987), Harvard Business School Press
  24. Kasurinen, T, "Exploring Management Accounting Change: The Case of Balanced Scorecard Implementation", 13, pp.323~343 (2002)
  25. Leonard, "Evolutionary Software Development to Support Organizational and Business Process Change Journal of Information Technology"
  26. Kelly, "A Dynamic Model of Strategic Change Academy of Management Journal", pp.591~612
  27. Kim, "An Exploratory Contingency Model of User Participation and MIS Use", pp.87~97 (1986)
  28. Kim, "Perceptions of EDP Professionals", pp.167~185
  29. Kloot, L, "Organizational Learning and Management Control Systems: Responding to Environmental Change", 8, pp.47~73 (1997)
  30. "Identifying the Causes of Resistance to IS Implementation", pp.327~335 (1993)
  31. Land, "Adapting to Changing User Requirements", pp.59~75 (1982)
  32. Li, M, "Information Technology and Firm Performance: Linking with Environmental, Strategic and Managerial Contexts", 35, pp.43~51 (1999)
  33. Libby, T, "Predicting Change in Management Accounting Systems", 8, pp.137~150 (1996)
  34. Swanson, "Characteristics of Application Software Maintenance Communications of ACM", pp.466~471 (1978)
  35. Swanson, "Problems in Application Software Maintenance Communications of ACM", pp.763~769 (1981)
  36. Lycett, M, "Information Systems Development: A Perspective on the Challenge of Evolutionary Complexity", 8, pp.127~135 (1999)
  37. Miller, "Relating Porter's Business Strategies to Environment and Structure Academy of Management Journal", pp.280~308 (1988)
  38. Moores, K, "Management Accounting Systems and Organizational Configuration: A Life-cycle Perspective", 26, pp.351~389 (2001)
  39. Orlikowski, J, "Improving Organizational Transformation Over Time: A Situated Change Perspective", 7, pp.63~92 (1996)
  40. Sharma, "Identification and Analysis of Moderator Variables Journal of Marketing Research", pp.291~300
  41. "Concepts of Culture and Organizational Analysis", pp.339~358 (1983)
  42. Snell, "Strategic Compensation for Integrated Manufacturing The Moderating Effects of Jobs and Organizational Inertia Academy of Management Journal", pp.1109~1140 (1994)
  43. Sulaiman, S, "Utilising a Typology of Management Accounting Change: An Empirical Analysis", 16, pp.422~437 (2005)
  44. Taylor, M, "Knowledge for Software Maintenance", 12, pp.155~166 (1997)
  45. Vaivio, J, "Exploring a Non-financial Management Accounting Change", 10, pp.409~437 (1999)
  46. Williams, J, "Predicting Change in Management Accounting Systems: National Culture and Industry Effects", 26, pp.443~460 (2001)
  47. Williams, J, "Management Accounting Systems Change and Departmental Performance: The Influence of Managerial Information and Task Uncertainty", 13, pp.419~445 (2002)
  48. Zhu, K, "The Complementarity of Information Technology Infrastructure and E-commerce Capability: A Resource-based Assessment of Their Business Value", 21, pp.167~202 (2004)
  49. "Change of Accounting Information Systems for the Improvement of Organizational Performance Investigation of Factors Affecting Change Jong-min Choe*"

이 간행물의 다른 논문 (13건)

예산의 제약을 고려한 공공 서비스 센터의 위치 선정 및 시설배정김판수, 김채복pp. 1-32경영자지분율이 자사주매입공시수익률에 미치는 영향송준협, 신민식pp. 33-60한국 가족지배기업의 레버리지와 경영성과반혜정pp. 61-90회계정보의 불확실성 및 성격변수가 협상에 미치는 영향김윤태, 정재을pp. 91-118해외투자대상국 내 집적효과와 해외자회사의 생존서민교, 한병섭pp. 119-148
원문 보기