패러다임의 전환과 관리회계의 혁신

A study on the paradigm shift and innovations in managemet accounting

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.