行動會計에 관한 方法論的 展開와 硏究 = A Study on Methodology Development of Behavioral Accounting

다국어 초록 (Multilingual Abstract)

Behavioral accounting has played a great role in studying accounting for the past 25 years. Since accounting itself is a behavioral process, the measurement and communication of the accounting information affect a member's behavior, it'll be reserved for further study. While people and organization make decisions through information, behavioral accounting is disciplinary approach which apply concept and means of accounting and seeks not only for data processing accounting but for the elucidation of human and structural behavior.
From recent point of view, however, it is doubtful how much behavioral accounting has contributed to the solution of problems in terms of management accounting. In other words, since behavioral accounting has dealt with the relations amomg budget control and standard cost control and member's motivation and focused on the explanation of psychological process about individual formation of behavior, a study on the question of structural effeciency as a whole and questions connected with the design of accounting system which has its characteristics and regulations has always been in some degree neglected.
Introduction of contingency theory in recent years seems to have sheded upon the solutions of such questions, yet fundamental and practical questions remain unsolved. This dissertation aims at finding out the problems in behavioral accounting and studying structural matters considered helpful to improve them through the research on the historical development of behavioral accounting.
It might look out on the prospect of behavioral accounting, but I stressed on comparison between contingency theory, mainstream of modern behavioral accounting, economic theory on the economics of the internal orgnaization expected to offer supplementary and substitute structure on the examination of their methodological features.
What's more, I tried to make a study of the latter's potentiality of application. System economics in the internal organization shares common feature with contingency theory in that it makes an attempt at the development positive theory about the organization aiming at discerning variables which affect the internal structure of the organization and selection of process explaining such process. Therefore, they are the same in terms of positive feature, their method of theoretical development is different.
In other words, its method consist not in being induced by experimenism through observation as done in contingency theory when it comes to system economics in the internal organization but in conservativeness and hypothetical construction. Positivity is based on logic positivism which comes from positive premise disprovable. And system economics in the internal organization adapts feedback approach in which an individual is a smallest unit and his function condition contributes to integrity.
In this respect it may differ from contingency theory which tries to observe directly and understand the action of the organization as a whole through all-inclusive analysis. And its features economics in the internal organization has methodology of modern economics. Every content of the AAA report suggests many things.
I think the indication that intensive investigation is required to specified research in studying behavioral accounting is of great significance. After all, in order to rate the advent of behavioral accounting high, first of all, its problems should be resolved. From now on, behavioral accounting should be studied and improved with the development of behavioral science or through studying sociology, psychology, organization theory.

목차 (Table of Contents)

• ABSTRACT
• Ⅰ. 序 論
• Ⅱ. 行動會計와 條件適合理論
• Ⅲ. 組織內部의 制度的 方法論의 特徵과 그 適用可能性
• Ⅳ. 行動會計的 硏究方法論의 批判
• Ⅴ. 行動會計에 관한 管理會計的 展開
• Ⅵ. 結 論
• 參考文獻