한국 관리회계 학문분야의 연구동향과 미래 연구 방향: 계량서지학적 관점에서 연구내용과 생산성 비교분석

손성진 ( Sung Jin Sohn ) 한국회계학회 2014 회계저널 Vol.23 No.6

The purposes of this research are to review the research trends of Korean management accounting literatures, to evaluate its current level, and finally to suggest future directions for the academic field of Korean management accounting. I extracted 351 samples of Korean management accounting papers from 1,596 articles presented in the big three accounting journals(as of 2011) of impact factor(IF) of the Korea Citation Index(KCI) such as Korean Accounting Review(KAR), Korean Accounting Journal(KAJ), and Korean Journal of Management Accounting Research(KJMAR) to 12. 2013. I made a content and productivity analysis for attributes on research topics, theories, methodologies, authors, and behaviors from a bibliometric viewpoint. The results of the research can be summarized as follows: Firstly, in the characteristics of the time-period and the big 3 journals, 27 papers exist in the initial stage(1977-1992), 62 papers in the second stage(1993-2000), 262 papers in the third stage(2001-2013), and 88 papers are carried in the KAR, 128 papers in the KAJ, and 135 papers in the KJMAR . Secondly, in the characteristics of research topics, with ABC, FA/JIT, the efforts that are trying to recover a relevance lost problem caused by mismatching in between traditional cost & management accounting practice(budget, costing and financial control etc.) and a new manufacturing practice are being discussed in the Korean management accounting literatures. And also with incentive systems, BSC, ERP/AIS, research activities to make an emphasize on company-wide optimization to get a sustainable growth are actively being done. In the characteristics of research methodologies, case studies have been increased with empirical studies(archival & private DB, public DB, survey etc.), and these trends show a shift of interest from profit & manufacturing type to non-manufacturing(finance, transportation, communication, broadcasting) and non-profit type(government, hospital, school) still focusing on profit & manufacturing. And contingency theory is highly being used as research theory, and regression as statistical methodology to test hypotheses. Thirdly, in the characteristics of research behaviors, 2 or 3 authors studies, non-dissertation papers, Korean language papers, domestic researches and university research fund are much more than single author studies, dissertation papers, foreign language papers, international joint researches, and external research funding. In conclusion, I think Korean management accounting researchers have been making greater accomplishments by doing various and aggressive research activities and it is an undeniable fact that these all efforts have been making a contribution to recovering a relevance in management accounting systems. But in the age of the creative economy, agendas to make strategic development in the field of Korean management accounting still existed. The results of the research reviewing the research trends of Korean management accounting literatures, drawing comparison between Korean and oversea trends, and finally suggesting future directions for the field of management accounting will contribute to exploring future research opportunities.

변혁적 리더십과 기업문화가 말콤볼드리지 품질경영과 조직유효성에 미치는 효과

손성진(Sohn Sung-Jin) 대한경영학회 2012 大韓經營學會誌 Vol.25 No.3

기업문화와 TQM, 6시그마 품질경영이 비재무성과와 재무성과에 미치는 효과

손성진(Sung Jin Sohn) 한국경영학회 2009 經營學硏究 Vol.38 No.6

With increased focus given to the quality innovation, the achievement of quality excellence is essential for companies that seek to compete in global markets. Many companies to accomplish long-term competitiveness have adopted advanced quality management programs such as TQM, 6Sigma. In general, previous studies obtained optimistic results about the successful implementation of TQM and/or 6Sigma. But some of the studies yielded mixed results. One likely reason for the unsuccessful story is the possibility that TQM and/or 6Sigma are context- dependent such as corporate culture, the implementation period of adopted quality management programs etc. However, these factors have largely been ignored in the literature of quality management programs. Thus, one of the purpose of this study is to empirically analyze that non-financial performance have a mediating effect on the relationships between quality management level and financial performance. And this study also examine the effects of corporate culture in the confirmed mediating relationships among quality management level, non-financial performance, and financial performance.Corporate culture is generally defined as the values and beliefs of an organization that shape its behavior. It is also assumed that successful implementation of the quality management programs requires a strong support from corporate culture that emphasizes systematic continuous improvement. Adopting the competing values model of Quinn and McGrath(1985), corporate culture is classified into “flexible”versus “controlled culture”and “outer-directed”versus “inner- directed culture”. Implementation of the quality management programs was measured through various factors based on criterion of MB Award, such as leadership, strategic quality planning, human resources focus, customer and market focus, process management, information analysis and application. Business performances were measured through non-financial performance measures, such as internal business process results(employee, production process, quality), customer results, and perceived financial performance measures. These latent variables of the study were evaluated on a seven-point Likert scale(1=Significant decrease; 7=Significant increase).The findings of the study can be summarized as follows: First, a test of structural equation model(SEM) was conducted to confirm that non-financial performance had a mediating effect on the relationship between quality management level and financial performance. It was found that quality management level enhanced internal business process results, customer results sequentially and finally non-financial performance enhanced financial performance. More specifically, such a mediating relationship was founded in both flexible/outer-directed culture and controlled/inner-directed culture. Second, a test of multi-group structural equation model(MSEM) was conducted to compare the effects of corporate culture in the confirmed mediating relationships among quality management level, internal business process results, customer results, and financial results. Results showed that flexible culture and outer-directed culture more strongly mediating effects on the given relationships of the study than controlled culture and inner-directed culture. But it could not supported with statistical significance.The results of the study deliver an implication that companies and managers who want to accomplish customer-oriented quality excellence with adopted TQM and/or 6sigma programs must have positive mind-set toward organization-wide innovation, and also must realize structured business innovation with proper culture in the process of quality management. And finally these all efforts must bring a specific continuous improvement in the non-financial and financial performances.

대학 전산회계 프로그램에 대한 인지된 유용성과 사용자의 특성이 시스템 만족도와 통합충성도에 미치는 영향

손성진(Sohn, Sung Jin) 한국국제회계학회 2013 국제회계연구 Vol.0 No.47

정보시스템(IS)과 회계정보시스템(AIS) 분야에서 IS성공요인, IS(또는 AIS)의 품질요인이 사용자 만족도와 충성도에 미치는 영향력을 규명하고자 한 노력은 있어왔지만, 대학전산회계프로그램에 대한 인지된 유용성이 시스템만족도와 통합충성도에 미치는 효과를 규명하고자 한 노력은 부족한 것으로 생각 된다. 통합충성도는 ‘태도충성도+행위충성도’로 정의되는데, 태도와 실제행위가 구분된다는 관점에서 ① 태도적 관점의 태도충성도(인지충성도), ② 행위적 관점의 행위충성도(지속적 사용의도)로 구분하여 그 관계를 규명할 필요가 있다. 그리고 전산회계프로그램의 활용이 더욱 효과적이려면 시장세분화(market segmentation criterion)의 관점에서 시스템 사용자의 사용의도, 사용기간 등 같은 개인적 특성과 인구통계학적특성(성별)을 포함하는 사용자의 특성(user characteristics)에 대한 고려도 있어야 할 것으로 생각된다. 이러한 이유로 이 연구는 대학전산회계프로그램에 대한 인지된 유용성이 시스템만족도와 인지된 충성도(태도), 지속적 사용의도(행위)로 구분한 통합적 관점에서의 충성도에 미치는 영향을 규명하고자 하였다. 또한 인지된 유용성과 개인적 특성(사용목적, 사용기간), 인구통계학적 특성(성별)으로 구분한 사용자특성이 시스템에 대한 만족도와 통합충성도에 미치는 조절효과도 확인하고자 하였다. 이 연구의 결과는 다음과 같다. 첫째, 대학전산회계프로그램에 대한 인지된 유용성이 높으면 시스템만족도가 높아지고 이는 인지된 충성도(태도충성도)를 매개하여 지속적 사용의도(행위충성도)를 높여주는 것으로 나타났다. 둘째, 대학전산회계프로그램에 대한 인지된 유용성과 더불어 프로그램을 사용하여 전산회계자격증을 취득하겠다는 성취욕구(또는 학습열망) 그리고 개인의 학습시간(또는 학습기간), 그리고 사용자의 성별에 따라 시스템만족도, 인지된 충성도(태도충성도), 지속적 사용의도(행위충성도)에 차별적인 영향을 미친다는 점을 확인하였다. 이 연구의 결과는 대학전산회계프로그램에 대한 인지된 유용성과 더불어 시스템에 대한 만족도는 사용자의 태도와 행위를 변화시킬 수 있다는 점과 또한 인지된 유용성과 분명한 프로그램사용 목적, 장기 지속적 사용의 여부 등과 같은 개인특성과 사용자성별의 인구통계학적 특성에 따라 시스템만족도, 태도충성도, 그리고 행위충성도가 달라질 수 있다는 점을 시사하고 있다. With rapid change of IT technology, it has been many efforts to clarify that IS success factors or quality factors influence the system user"s satisfaction and the loyalty, but there"s little effort to test that the user’s perceived usefulness of computerized accounting program in university education influence the system user"s satisfaction and the integrated loyalty, which is consist of ① perceived loyalty(attitude viewpoint), ② continuous intention of use(behavior viewpoint). And also, to make the system effective, it is necessary to consider the personal traits such as intention of use, period of use and the user"s characteristics including the demographic characteristics(gender) from the market segmentation criterion view. For these reasons, this study investigates that the perceived usefulness of the computerized accounting program in university education influence the system user’s satisfaction and the integrated loyalty. In addition, this study try to identify that the perceived usefulness and the user"s characteristics including the personal traits and the demographic characteristics make an moderating effect on the system satisfaction and the integrated loyalty. The results of this study are made as follows: First, as the perceived usefulness of the system is high, user’s satisfaction is also high, which makes the behavior loyalty high via the perceived loyalty. Second, the perceived usefulness of the system, the motivation to acquire the certificate of computerized accounting, the level of personal learning time(or period), and the gender of the user have an effect on the system user’s satisfaction, the perceived loyalty and the behavior loyalty. The results of this study show that the perceived usefulness for computerized accounting program and the system user’s satisfaction could change the user"s attitude and behavior. And it also imply that the personal traits(the clear intention of the program use, and whether one use it continuously), and the demographic characteristics(user"s gender) influence the system satisfaction, the attitude loyalty and the behavior loyalty.

품질혁신활동과 심리적 조직유효성이 경영성과에 미치는 영향에 관한 연구

손성진(Sohn Sung-Jin) 한국국제회계학회 2010 국제회계연구 Vol.0 No.33

이 연구는 TQM, 6시그마 품질혁신기법을 도입하여 그 성공요인이 지향하는 바를 효과적으로 수행할 경우 조직구성원의 심리적 조직유효성이 높아지고, 높아진 심리적 조직유효성은 비재무적성과의 개선을 선행하여 순차적으로 재무성과를 향상시키는지를 규명해보고자 하였다. 연구결과 첫째, 품질경영을 효과적으로 추진하고, 종업원의 심리적 조직유효성의 수준이 높으면, 더욱 커다란 비재무적/재무성과의 향상을 창출할 수 있는 것으로 확인되었다. 둘째, 품질혁신의 수준과 종업원의 심리적 조직유효성이 높으면 비재무적성과의 개선을 순차적으로 경유하여 재무성과가 향상된다는 것을 발견할 수 있었다. 즉, 도입한 기법이 지향하는 바에 대한 올바른 이해와 함께 종업원의 심리적 유효성의 수준이 높아서 조직(또는 경영진)의 목표와 종업원목표의 일치성이 높을 때 더욱 커다란 품질혁신의 개선효과를 이룩할 수 있다 것을 확인하였다. 이 연구의 결과는 품질혁신의 성공확률이 더욱 높아지기 위해서는 TQM, 6시그마 품질혁신기법을 도입하여 운영하는 과정에서 그 기법이 지향하는 바에 대한 올바른 이해와 더불어 경영진과 함께 현장에서 실질적으로 품질혁신을 추구하는 종업원의 심리적 조직유효성 또한 높아야 한다는 점을 시사하고 있다. 결국, 품질혁신활동의 수준과 현장 종업원의 심리적 조직유효성 즉, 도입한 기법에 대한 구성원의 조직몰입과 직무만족도와 같은 조직에 대한 구성원의 심리적 태도가 긍정적이고 적극적일 때 더욱 성공적인 품질혁신을 기대할 수 있을 것이다. With a sample of 166 Korean companies, this study examined the effects of psychological organizational effectiveness in the confirmed mediating relationships among degree of quality innovation, non-financial performances, and financial performances. And this study also examined the effects of the fitness of between degree of quality innovation and psychological organizational effectiveness in non-financial/financial performances. The findings of the study can be summarized as follows: First, It was found that quality innovation level enhanced psychological organizational effectiveness, non-financial performances and finally enhanced financial performances. Second, companies with high degree of quality innovation and high degree of psychological organizational effectiveness reported the highest improvement in non-financial and financial performances. The results of the study deliver an implication that companies who want to accomplish quality excellence with adopted TQM and/or 6sigma programs must have positive mind-set toward success factors of quality innovation programs and also must consider aggressively psychological organizational effectiveness in the process of quality management. And finally these all efforts must bring a specific improvement in the non-financial and financial performances.

차별화전략 및 분권화수준과 경영성과간의 관계에서 성과측정지표의 매개효과에 관한 연구

김상우 ( Sang Woo Kim ),김순기 ( Soon Kee Kim ),손성진 ( Sung Jin Sohn ) 한국회계학회 2010 회계저널 Vol.19 No.4

분권화수준과 예산시스템의 활용이 통제의 역기능과 경영성과에 미치는 영향

신성호(Shin Sung-ho),손성진(Sohn Sung-jin),강봉준(Ghang Bong-jun) 한국국제회계학회 2015 국제회계연구 Vol.0 No.62

이 연구는 분권화수준과 예산시스템의 이용방식이 통제역기능과 경영성과에 미치는 영향을 규명해 보고자 하였다. 예산시스템의 이용방식은 진단적 이용과 상호작용적 이용으로 구분하였고, 통제의 역기능은 예산슬랙과 단기지향성으로, 경영성과는 재무성과와 비재무성과로 분류하였다. 121개의 상장제조업을 대상으로 연구가설을 검증하였는데 그 결과는 다음과 같다. 첫째, 분권화수준이 높은 기업일수록 예산시스템을 상호작용적으로 이용하고 있다는 사실을 발견할 수가 있었다. 둘째, 분권화수준이 높은 경우에 예산슬랙이 감소되는 것으로 나타났고, 예산시스템을 상호작용적으로 이용한다면 예산슬랙과 단기지향성도 감소되는 것으로 나타났다. 셋째, 기업의 분권화수준이 높고 예산시스템을 상호작용적으로 활용한다면 예산슬랙을 감소시키고 단기지향성도 줄여주어 통제의 역기능을 완화할 수 있는 것으로 나타났다. 그리고 예산시스템을 상호작용적으로 이용하면서 단기지향성을 추구하게 된다면 비재무적 성과의 개선에 부정적인 영향을 미친다는 점도 확인할 수가 있었다. 이 연구는 분권화수준과 예산시스템의 상호작용적 이용이 예산슬랙 및 단기지향성의 감소와 경영성과의 개선에 긍정적인 영향을 미칠 수 있다는 사실을 규명하였다는 점에서 유효한 예산시스템을 구축하고 활용하려는 기업에 의미 있는 시사점을 제공할 수 있을 것이다. The purpose of this study is to examine the effects of degree of decentralization and the use of budget system on dysfunctions of control and organizational performances. The use of budget systems is classified into "diagnostic uses" versus "interactive use, budgetary slack creation and managerial short-term orientation were used to construct dysfunctional behaviors of control, and organizational performances were divided into financial and non-financial performances. Empirical analyses were performed on the survey data of 121 business unit executives of manufacturing firms listed in the Korea Stock Exchange, and the results are as follows: Firstly, interactive use was more prevalent in firms that highly pursued decentralization. Secondly, pursuing decentralization reduced budgetary slack while interactive use reduced budgetary slack, and managerial short-term orientation. Thirdly, firms that pursued a higher fit between degree of decentralization and interactive use of budget system were found to reduce on both budgetary slack creation and managerial short-term orientation. And pursuing managerial short-term orientation while firms that pursued interactive use had negative effects on non-financial performance. This study"s significance lies in the fact that it conducted empirical analysis on effect of interactive use of budgetary system on controlling dysfunctional behaviors of control and organizational performances. It is expected that this study will hint on how to utilize budgetary system in order to enable the business to sustain its growth in this modern business environment.

온라인 증권거래시스템 HTS의 품질수준이 사용자의 수용에 미치는 영향

신건권(Shin, Gun-Kwon),손성진(Sohn, Sung-Jin) 대한경영학회 2011 大韓經營學會誌 Vol.24 No.5