비재무적 성과와 재무적 성과의 연계: 전략 일체화의 역할 = Linkage between Nonfinancial and Financial Performance: The Role of Strategic Alignment

참고문헌 (Reference)

1 이경태, "제조기업의 관리회계 실태분석과 평가 : 새로운 환경에 적합한 효율적 생산방식과 관련하여" 한국상장회사협의회 98 (98): 1998

2 "재무적 측정치와 비재무적 측정치의 균형잡힌 활용의 필요성" 홍익대학교 경영연구소 24 : 173-192, 1999

3 김영, "시장기반자산과 마케팅믹스자산이 기업가치에 미치는 영향" 홍익대학교 2000

4 신홍철, "성과평가시스템이 품질경쟁력과 경영성과에 미치는 영향에 관한 연구" 홍익대학교 경영연구소 23 : 147-171, 1998

5 한국은행, "기업경영분석" 2000

6 제22권 제2호, "국내기업의 품질전략과 경영통제시스템간의 상호관계에 관한 연구" 1-19, 1994

7 이동규, "국내 기업의 경영품질과 사업성과와의 관계에 대한 실증적 연구: 말콤 볼드리지(MBNQA) 기준을 중심으로" 홍익대학교 1999

8 신홍철, "관리회계의 혁신 성공기업을 위한 전략적 관리회계의 실행" 1993

9 안태식, "고객만족과 재무성과간의 관계" 한국회계학회 25 (25): 75-95, 2000

10 Behn K. B., "Using Nonfinancial Information to Predict Financial Performance : The Case of the U.S. Airline Industry" 29-56, 1999

11 D. P. Norton, "Translating Strategy into Action : The Balanced Scorecard" 1996

12 Powell, "Total Quality Management as Competitive Advantage" 15-37, 1995

13 Ittner, "Total Quality Management and the Choice of Information and Reward Systems" 1-34, 1995

14 Fornell, C, "The Valuation Consequences of Customer Satisfaction" Wharton School 1996

15 Smith, T. M, "The Relationship of Strategy , Fit, Productivity, and Business Performance in a Service Setting" 145-161, 1999

16 Sim, K. L, "The Performance Effects of Complementarities Between Manufacturing Practices and Management Accounting Systems" 325-346, 1998

17 Winter, "The Obsolescence of Cost Accounting Systems" 174-199, 1986

18 Flynn B, "The Impact of Quality Manage- ment Practices on Performance and Competitive Advantage" 659-691, 1995

19 "The Evolution of Management Accounting" 390-418, 1984

20 Second Quarter, "Strategic Control Systems for Quality An Empirical Comparison of the Japanese and U Journal of International Business Studies" 275-294, 1993

21 Boyer, K. K, "Strategic Consensus in Operations Strategy" 289-305, 1999

22 Lindman, F. T, "Strategic Consensus and Manufacturing Performance" 45-64, 2001

23 Winter, "Research Shows That TQM is Alive and Well" gin (gin): 2-5, 1992-1993

24 American Accounting Association, "Report of the Committee on Non- Financial Measures of Effectiveness" 165-211, 1971

25 Chenhall R. H, "Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance" 1997

26 Srinivasan, D, "Relation Between Financial and Nonfinancial Measures of Performance" 1997

27 Garvin, "Quality on the Line" 65-75, 1983

28 "Quality Strategy, Strategic Control Systems, and Organizational Performance" 293-314, 1997

29 Lawler, "Practices and Resets of Employee Involvement and Total Quality Management in Fortune 1000 Companies" 1995

30 Olve Nils-Goran, J. Roy, "Performance Drivers : A Practical Guide to Using the Balanced Scorecard" 1997

31 Skinner, "Missing Link in Corporate Strategy" 61-70, 1969

32 Ernst, "Measures That Matter" 1998

33 Berry, W. L, "Manufacturing Flexibility:Methods for Measuring the Impact of Product Variety on Performance in Process Industries" 163-178, 1999

34 Whipp, "Managing Strategic Change in a Mature Business" 92-99, 1989

35 "Management Control Systems for JIT An Empirical Comparison of Japan and the U Journal of International Business Studies" 603-617, 1991b

36 Daniel, "Linking Quality Strategy with Management Control Systems Empirical Evidence from Japanese Industry" 601-618, 1991a

37 No, "Journal of Operations Management" 471-484, 1986

38 Anderson, "Journal of Operations Management" 133-158, 1989

39 Hall, "Journal of Cost Management" numerical (numerical): 3-4, 1993

40 Juran, "Journal of Business Strategy" 35-38, 1993

41 "Innovations in Performance Measurement : Trends and Research Implications" 205-238, 1998

42 Schoeffler, "Impact of Strategic Planning on Profit Performance" 137-144, 1974

43 Alfred R, "How to Use Market-Share Measurement" 59-68, 1959

44 Stivers P. B, "How Nonfinancial Performance Measures Are Used" 44-49, 1998

45 Dell, D, "Forging Strategic Business Alignme" 2004

46 No, "Empirical Analysis of Quality Improvement in Manufacturing Asia Pacific Journal of Quality Management" 5-23, 1994

47 Ahire, S. I, "Development and Validation of TQM Implementation Construct" 23-56, 1996

48 Harrison, S. P. G, "Customer-Focused Manufacturing Strategy and the Use of Operations-Based Non-Financial Performance Measures: A Research Note" 557-572, 1997

49 Robinson, A. G, "Corporate Creativity: How Corporate Creativity: How Innovations and Improvement Actually Happen, Berrett-Koehler Publishersand Improvement Actually Happen" 1998

50 Ward. P. T, "Configurations of Manufacturing Strategy, Business Strategy, Environment and Structure" 597-626, 1996

51 Karen E. Papke-shields, "Assessing the Impact of the Manufacturing Executive’s role on Business Performance through strategic Alignment" 5-22, 2001

52 Benson, "An Instrument for Measuring the Critical Factors of Quality Management" 811-829, 1989

53 New York, "American Institute of Certified Public Accountants" 1994

54 Maheshkumar P. Joshi, "Alignment of Strategic Priorities and Performance : an Integration of Operations and Strategic Management Perspectives" 353-369, 2003

55 Young, "A Review of the Literature and Directions for Research Journal of Accounting Literature" 265-298, 1991

56 Kaplan, "A New Challenge for Managerial Accounting Research" 686-705, 1983

57 Hill, "A Baldrige Award Winner on the Line Academy of Management Executive" 75-79, 1993