생산기술 첨단화에 따른 관리회계정보시스템 변경이 관리회계 정보특성에 미치는 영향 = The Effects of MAIS Change with the Adoption of AMT on Characteristics of MAI

다국어 초록 (Multilingual Abstract)

Based on the complementarity theory, this study empirically investigated both the impact of advanced manufacturing technology(AMT) on the changes of management accounting information systems(MAIS), and the changed characteristics of management accounting information(MAI) incurred by MAIS changes. We also examined the influence of MAI characteristics on information satisfaction and MAIS usage as well as the effects of information satisfaction and system usage on organizational performance. The research results showed that AMT has a significant impact on the partial changes or replacement of MAIS. However, it was found that the whole changes of MAIS are influenced by organization size that represents organizational resource capabilities. It was also observed that AMT does not affect MAI characteristics. However, the results suggested that the partial changes of MAIS significantly influence increased information integration, and the whole MAIS replacements significantly affect broad information scope. Thus, it is concluded that AMT affects partial changes of MAIS, and these partial changes can lead to reinforced information integration. These results indicate that there are implicit interrelationships among AMT, partial MAIS changes, and increased information integration. Finally, the empirical results showed that the information integration and scope of MAIS have a positive impact on information satisfaction and MAIS usage, and these satisfaction and usage contribute to the improvement of departmental performance.

국문 초록 (Abstract)

본 연구는 첨단 생산기술이 도입될 경우 상보성 이론에 근거하여 관리회계정보시스템 변경이 일어나며, 그로 인해 관리회계 정보 특성이 어떻게 달라지는지를 실증적으로 조사하였다.
그리고 관리회계 정보 특성이 정보 만족도나 관리회계정보시스템 이용도에 어떤 영향을 미치고, 정보 만족도와 시스템 이용도가 조직성과에 미치는 영향을 입증하였다. 본 연구의 결과, 첨단 생산기술은 관리회계정보시스템 일부 변경 및 대체에 양의 영향을 미치는 것으로 나타났다. 관리회계정보시스템 완전 대체에는 첨단 생산기술이 아닌 조직의 크기, 즉, 조직의 자원능력이 양의 영향을 미치는 것으로 나타났다. 첨단 생산기술이 관리회계 정보 특성에 미치는영향 분석에서는 유의한 영향이 없는 것으로 밝혀졌다. 그러나 관리회계 정보 특성에 대한 관리회계정보시스템 변경이 미치는 영향을 분석한 결과, 일부 변경이 정보 통합 정도에, 완전 대체가 정보 범위에 영향을 미치는 것으로 나타났다. 따라서 첨단 생산기술이 관리회계정보시스템 일부 변경에 영향을 미치면 이러한 변경은 관리회계 정보 특성의 변화를 가져온다는 것이다. 결국, 이러한 결과는 첨단 생산기술, 관리회계정보시스템 일부 변경과 정보 통합도 증대간의 일련의 관계를 간접적으로 보여주는 것이다. 관리회계 정보 특성이 정보 만족도와 시스템 이용도에 미치는 영향 분석에서는 정보 범위와 정보 통합도가 만족도 및 이용도에 양의 영향을 미치는 것으로 나타났다. 그리고 관리회계정보시스템 이용도는 조직성과를 개선시키는데기여하는 것으로 밝혀졌다.

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