경영전략과 전략적 관리회계 시스템이 경영성과에 미치는 영향

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"경영전략과 전략적 관리회계 시스템이 경영성과에 미치는 영향"에 대한 내용입니다.

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제 1 절 연구의 배경, 목적 및 차별성
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제 2 장 이론적 배경 및 선행 연구
제 1 절 경쟁전략
1. 전략의 정의
2. 전략의 유형
3. 경쟁전략과 관리회계시스템
제 2 절 전략적 관리회계
1. 전략적 관리회계의 정의
2. 전략적 관리회계의 필요성
3. 전략적 관리회계의 기법
제 3 절 정보교류체계
1. 정보교류체계의 정의
2. 관리회계시스템과 정보교류체계의 관계
제 4 절 경영성과
1. 경영성과의 개념
2. 경영성과의 측정
제5절 선행연구와 본 연구의 차이점

제 3 장 연구설계
제 1 절 연구모형의 설계
제 2 절 연구가설의 설정
1. 경쟁전략과 경영성과 간의 관계
2. 경쟁전략과 전략적 관리회계시스템 이용 간의 관계
3. 전략적 관리회계시스템 이용과 경영성과 간의 관계
4. 전략적 관리회계시스템 이용의 매개효과
5. 정보교류체계의 조절효과
제 3 절 변수의 조작적 정의 및 측정
1. 경쟁전략
2. 전략적 관리회계시스템의 이용
3. 정보교류체계
4. 경영성과
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1. 표본의 특성
2. 표본의 기술통계량
제 2 절 연구변수의 신뢰성 및 타당성 검증
1. 구형성, Bartlett 검정
2. 탐색적 요인분석
3. 확인적 요인분석
4. 구성개념 간 상관관계 분석
제 3 절 가설 검증
1. 경쟁전략, SMA시스템의 이용, 경영성과 간 경로분석
2. SMA시스템 이용의 매개효과
3. 정보교류체계의 조절효과
4. 가설검증 결과의 요약

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제 1 절 연구결과 요약 및 시사점
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전통적관리회계시스템은제조과정을다루는과다한가정에의존해왔고, 변 화하는경쟁및제조환경에반응하지못한다.이것은결과적으로관리회계가더 이상 변화하는 환경에 적합하지 않고 훌륭한 경영의사결정에 비생산적이라는 상황을낳았다(Bromwich & Bhimani, 1989; Otley, 2001; Drury, 2004). 새로운 관리회계기법의 사용을 요청함에 있어서 Simmonds(1981)는 “전략적 관리회 계”(Strategic Management Accounting, 이하 SMA라 함)라는 용어를 처음 주 장하였다. 그러나 전략적 관리회계는 1980년대 후반까지는 중요하게 취급되지 않았다. 거의같은시기미국에서Kaplan, Cooper, 그리고Shank 등과같은영 향력있는 학자들은 관리회계의 적합성(relevance)을 개선할 것을 촉구하였다 (Langfield-Smith,2008).SMA는장기적,미래지향적,그리고외부에초점을둔 여러 가지 기법을 포함한다(Bromwich & Bhimani, 1989; 1994; Wilson, 1995; Roslender & Hart, 2003). Simmonds(1981), Shank(1989), Bromwich(1996), Roslender(1995),그리고Kaplan & Norton(1992)등이SMA를열렬히지지하는 학자들이다.이들의대부분논문은지속할수있는경쟁우위에의해장기적으로 평균 이상의수익을달성하기위한전략의수립, 실행에대한가치사슬 분석과 다섯 가지 경쟁원천을 소개한 Porter(1980, 1985)의 영향을 받았다. 그 이후 SMA의활용에대해많은관심이있었지만, 이들기법을활용하는데 따른 유 효성에대한실증적연구는부족하였다. Langfield-Smith(2008)는SMA의폭넓은 채택에 대한 주목할 만한 증거를 찾지 못하였다. 또한, Roslender & Hart(2010)는SMA라는용어가Simmonds(1981)에의해주장된지30년이지났 음에도 불구하고 SMA의 의미에 대한 일치된 견해가 없다는 점을 안타까워했 다.

참고 자료

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