첨단 생산기술, 관리회계정보시스템 변경과 관리회계 정보특성

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. This study also examined the influence of MAI characteristics on information satisfaction and system usage as well as the effects of information satisfaction and system usage on organizational performance. The results showed that AMT has a significant impact on the partial changes or replacement of MAIS. It was also found that AMT does not affect MAI characteristics. The empirical results of this study represent that the information integration and information scope of MAIS have a positive impact on information satisfaction and MAIS usage, and these satisfaction and usage lead to the improvement of departmental performance.