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AMT 導入에 따른 管理會計情報시스템의 戰略的 活用이 生産成果 에 미치는 影響 원문보기
(A) study on the effects of the strategic applications of management accounting information systems on a firm's production performance according to the adoption of advanced manufacturing technologies

  • 저자

    장정희

  • 학위수여기관

    慶北大學校 大學院

  • 학위구분

    국내박사

  • 학과

    회계학과

  • 지도교수

  • 발행년도

    2004

  • 총페이지

    vii, 122p.

  • 키워드

    관리회계 관리회계정보시스템 생산성과;

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T10045604&outLink=K  

  • 초록

    Nowadays, Many firms are faced with complex and dynamic environmental changes that have been characterized by intense competition and high uncertainty. This competitive and uncertain environment has increasingly led firms to focus on the new manufacturing technologies. So they are adopting and implementing Advanced Manufacturing Technology(AMT) as a source of competitive advantage and the strategic means to improve production performance by coping with this hostile environment timely. However, AMT doesn't improve organizational performance of every firms. To adopt only AMT doesn't guarantee higher production performance. Many researchers pointed out that this results are attributed to Management Accounting Information Systems(MAISs) that doesn't have complementary relationship with AMT. Also they claimed that MAISs must be changed and adjusted to the new characteristics of production technologies to sustain the complementary relationship between AMT and MAISs for attaining higher production performance. Thus, the strategic application of MAISs is really required under AMT environment and firms seek out opportunities to use MAISs for strategic purposes. Here a strategic MAISs application is one having a profound effect on the company's success and life destiny by influencing or shaping the company's strategy, by playing a direct role in the implementation or support of the company's strategy. The purpose of this study is to investigate whether the strategic applications of MAISs affect the firm's production performance according to the adoption of AMT. A secondary objective is to confirm whether facilitators of strategic application affect relationships between the level of AMT and the strategic applications of MAISs, whether management accounting practices's using degree affect relationships between the strategic applications of MAISs and the firm's production performance. As conclusions, this study is to suggest that the strategic perspectives of strategic applications of MAISs to cope with the adopting level of AMT, and the methods to facilitate the MAISs strategic application's level, and the indications to choice the appropriate management accounting practices under today's management environments. We conduct Cronbach's alpha test and factor analysis to assess the reliability and validity of the MAISs strategic application's level, facilitators of strategic application, management accounting practices's using degree, production performance. Subsequently, to test the hypotheses, Pearson correlation analysis, Moderated regression analysis, Partial correlation analysis and Path analysis were mainly used. Finding of this study can be summarized as follows : First, We examined the relationships between the level of AMT and the MAISs strategic application's level, the empirical results show that there are significant positive relationships at the 10% level or better(two tail). This indicates that the firms adopting AMT must increase their MAISs strategic application's level to sustain the complementary relationships between the level of AMT and the MAISs strategic application's level. Second, We examined the relationships between the MAISs strategic application's level and the firm's production performance. As a result, there are significant positive relationships at the 10% level or better(two tail). This indicates that firms must increase their MAISs strategic application's level to improve the production performance. Third, We examined the relationships between the MAISs strategic application's level and the management accounting practices's using degree. According to the result, there are significant positive relationships at the 10% level or better(two tail). This indicates that firms must use the information more offering advanced management accounting practices to cope with their MAISs strategic application's level. Fourth, We examined the relationships between the management accounting practices's using degree and the firm's production performance. According to the result, there are significant positive relationships at the 10% level or better(two tail). This indicates that if firms use the information offering advanced management accounting practices, their production performance may be improved. Fifth, We examined whether facilitators of strategic application affect relationships between the level of AMT and the MAISs strategic application's level. And the results show that they are intervening role, but moderating role between the level of AMT and the MAISs strategic application's level. There are several limitations in this study, like most empirical study. First, As in all survey research, a necessary assumption in data collection is that the respondents had sufficient knowledge to answer the items and they answered the questions conscientiously and truthfully. Second, since the level of AMT is measured as a single item by the stage of FA, it's difficult to define the status of factories and the adopting level of AMT objectively. Third, the firm's production performance measures are used in this study, but some critical non-financial or financial performance measures might be excluded. Accordingly, future studies are required more refined methodology by considered this study's limitations.


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