서비스기업의 원가회계시스템 설계에 미치는 상황이론 변수:이론적 고찰과 연구모형

Abstract

관리회계에서 상황이론 연구를 하는 이유는 환경과 회계정보시스템의 특이한 주제와의 관계를 고찰하는데 있다. 본 연구의 모형은 상황이론 변수로 환경변수, 기술 변수, 원가구조 변수와 서비스기업의 원가회계시스템 설계와의 관계를 보여주고 있다. 또한 이 모형은 서비스부문의 회계 실무자에게 원가회계시스템의 개발에 필요한 지침을 줄 수 있다.

Contingency theory research in management accounting attempts to identify an association between circumstances and specific aspects of accounting information systems. The model of this stud is designed to explore the relationship between certain environmental, technological and cost structure variables ad contingency variables and the design of a service firm's cost accounting system. Additionally, this model may provide practitioners in the service sector with guidance in developing their cost accounting systems.

Contingency theory research in management accounting attempts to identify an association between circumstances and specific aspects of accounting information systems. The model of this stud is designed to explore the relationship between certain environmental, technological and cost structure variables ad contingency variables and the design of a service firm's cost accounting system. Additionally, this model may provide practitioners in the service sector with guidance in developing their cost accounting systems.