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학술저널

패러다임의 전환과 관리회계의 혁신

A study on the paradigm shift and innovations in managemet accounting

  • 10

The business environment has changed dramatically over the last two decades. Knowledge and information is created and spread around the world at a much quicker pace than previously. Thus, a company that offers a new feature or innovation cannot expect to have exclusive possession of that innovation for very long. Competitors will quickly enter the market with similar offerings. As a result, companies now face constant change and demand different/better management accounting information/system for competitive advantage. This paper first reviews the paradigm shift in management accounting : from management accounting for top-down control to bottom-up empowerment. This mirrors the shift occurring in organization from a command-and-control philosophy to an autonomy-and commitment philosophy. It then presents the management accounting and control system in an age of empowerment. It contains JIT control system/check book, operational measurement system, and balanced scorecard(BSC). Finally, based on the middle up & down management through empowerment, the paper suggests the role of management accounting for knowledge management at the level of individual/organization.

Ⅰ. 머리말

Ⅱ. 경영환경의 변화와 관리회계의 비밀

Ⅲ. 관리회계 패러다임의 전환

Ⅳ. 임파워먼트 시대의 관리회계

Ⅴ. 지식창조를 위한 관리회계

Ⅵ. 맺음말

참고문헌

Abstract

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