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서비스기업의 원가회계시스템 설계에 미치는 상황이론 변수:이론적 고찰과 연구모형

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Alternative Title
Contingency Theory Variables on the Design of Cost Accounting Systems in Service Firms:Theoretical Review and Research Model
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.
Author(s)
김윤태
Issued Date
1997
Type
Research Laboratory
URI
https://oak.ulsan.ac.kr/handle/2021.oak/3621
http://ulsan.dcollection.net/jsp/common/DcLoOrgPer.jsp?sItemId=000002024295
Alternative Author(s)
Kim, Yoon-Tae
Publisher
경영학연구논문집
Language
kor
Rights
울산대학교 저작물은 저작권에 의해 보호받습니다.
Citation Volume
4
Citation Number
1
Citation Start Page
15
Citation End Page
36
Appears in Collections:
Research Laboratory > Journal of management
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