관리회계시스템 정보 특성이 관리회계실행에 미치는 영향

The Impact of Management Accounting Sy stem Information Characteristics on Management Accounting Practices

Purpose: The purpose of this paper is to define the information characteristics of management accounting systems into four categories: scope, timeliness, integration, and aggregation and to verify these characteristics through the dependent variable of MAP. Design/Methodology/Approach: Based on a literature review, survey data was collected from 224 management accounting practitioners and executives in small and medium-sized enterprises (SMEs) to validate the study. The logical validity was tested using regression analysis to examine the impact of management accounting system characteristics on managerial performance. Findings: The study results indicate that the characteristics of management accounting systems, using four information characteristics that include 17 items, have a significant impact on the degree of application of management accounting performance measurement. Scope, integration, and aggregation of information had significant impacts on the degree of application of management accounting performance measurement, while timeliness did not. Limitations: This study contributes to the development of management accounting system research, but it is limited to SMEs with a manufacturing focus and specific organizational environments and cultures. Therefore, further research in other organizational contexts and cultures is needed to validate and test this multidimensional tool. Implications: The information characteristics of management accounting systems identified in this study can be used to evaluate and improve performance measurement and benchmarking processes in SMEs.