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조직문화, 경영전략, 생산기술과 관리회계 정보간의 인과관계: 기업성과에 대한 영향

The Causal Relationships among Culture, Strategy, Technology and Management Accounting Information

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주제분류경영학

초록

본 연구는 조직문화, 경영전략과 첨단 생산기술의 관리회계 정보특성에 대한 복합적인 영향을 실증적으로 분석하였다. 본 연구에서는 먼저, 상황변수들과 관리회계정보의 제공정도 간의 관련성을 규명하였으며, 상황변수들에 적합한 관리회계정보의 제공이 더 높은 성과개선을 가져오는지를 검정하였다. 분석결과, 관료적 문화는 전통정보의 제공정도와 양의 상관관계가 있는 것으로 나타났으며, 혁신적 지원적 문화와 최신정보간의 양의 상관관계가 유의적이었다. 경영전략 및 생산기술과 정보 제공정도간의 관계분석에서는 차별화 전략과 첨단 생산기술이 전통 및 최신 정보와 유의한 양의 상관관계가 있는 것으로 나타났으며, 원가전략과 관리회계정보간에는 유의적인 관계가 없었다. 본 연구에서는 구조화 방정식 모형분석 기법을 이용하여 연구변수들 간의 인과관계(영향관계)가 검정되었다. 조직문화는 기업이 채택하는 첨단 생산기술에 양의 유의한 영향을 미치는 것으로 나타났다. 그러나 조직문화의 경영전략에 대한 영향은 유의하지 않았다. 조직문화는 관리회계정보의 제공정도에도 양의 유의적인 영향을 미치며, 첨단 생산기술 또한 관리회계정보의 제공정도에 양의 유의한 영향을 미치는 것이 확인되었다. 그리고 집락분석의 결과로써 상황변수들에 적합한 관리회계정보의 제공은 기업성과 개선에 기여한다는 것도 입증되었다.

Abstract

This study empirically examined the relationships among organizational culture, business strategy, advanced manufacturing technology(AMT) and the amount of management accounting information(MAI). The results showed that bureaucratic culture positively correlates with the amount of traditional MAI produced, and innovative-supportive culture is positively related with advanced MAI. The relationships among differentiation strategy, AMT and the amount of traditional and advanced MAI were also significant and positive. Using structural equation modeling technique, the causal relationships between contextual variables and types of MAI were investigated. According to the results, it was found that organizational culture and AMT have a positive impact on the amount of MAI produced. However, the effects of business strategy on the amount of MAI were non-significant. Through cluster analysis, this study also demonstrated that the amount of MAI provided that fits with conditions of contextual variables contributes to the improvement of organizational performance.

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  73. "This study empirically examined the relationships among organizational culture and the amount of management accounting information . The results showed that bureaucratic culture positively correlates with the amount of traditional MAI produced and innovative-supportive culture is positively related with advanced MAI. The relationships among differentiation strategy AMT and the amount of traditional and advanced MAI were also significant and positive. Using structural equation modeling technique the causal relationships between c"
  74. "This study empirically examined the relationships among organizational culture and the amount of management accounting information . The results showed that bureaucratic culture positively correlates with the amount of traditional MAI produced and innovative-supportive culture is positively related with advanced MAI. The relationships among differentiation strategy AMT and the amount of traditional and advanced MAI were also significant and positive. Using structural equation modeling technique the causal relationships between c"

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