경영전략과 회계정보시스템의 적합도가 기업성과에 미치는 영향에 관한 연구 : 한국의 벤처기업을 중심으로 = A Study for the effect of Management Strategy and Accounting Information System Compatibility on Firm Performance

다국어 초록 (Multilingual Abstract)

Accounting information system, playing an important role in measuring performance, are a vital part of the competitive strategy. The competitive strategy is based on relevant information, which would be provided by accounting information systems.
It is important to study both the direct impact of accounting information systems, competitive strategies on the corporate performance, and the indirect effects of those on the corporate performance through the effective competitive information systems, competitive strategies and business innovation to improve corporate performance. The purpose of this study is to analyze the effects of accounting information systems, competitive strategies, and business innovation on the corporate performance.
This research comprises five chapters; Chapter 1. describes the purpose of the research, and the methodology and scope of the research. Chapter 2. describes the definition and significance of Venture corporate, the concept of accounting information system and management strategy. Chapter 3. constructs the model of the research and chooses hypothesis to be testified. The chapter also builds up the smaple for the research and explains the method of research including the contents of survey and measurement methods. Chapter 4. analyzes the collected data and test the hypothesis. And the results of the analysis are fully discussed. Chapter 5. summarizes the results and meanings of the research and discusses the limitation and recommendation of future researching methods. Research hypotheses were set to test the effects of accounting information system users' satisfaction, competitive strategies on both financial and nonfinancial performance of company.
The proposed hypothesis are as follows; hypothesis 1. Accounting information system will have a positive effect on busineses performance. hypothesis 2. Management strategy will have a positive effect on business performance hypothesis 3. There will be a significant difference in business performance depending on the level of accounting information satisfaction.
First, differentiation strategy and cost advantage strategy have a direct effect on business strategy that is influential to business performance of a firm, and differentiation strategy of venture firms are more influential to business performance than to normal firms.
Second, satisfaction level of accounting information system has an indirect effect-rather than a direct effect of profit generation-on a firm's business performance.
Third, this study suggests a new research subject by widening the research field to venture firms from gigantic group companies in Korea.
Finally, this study explains business strategy types of venture firms by separating it differentiation and cost advantage strategy.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• A. 문제의 제기 = 1
• B. 연구목적 = 2
• C. 연구방법 및 논문구성 = 3
• 제2장 이론적 고찰과 선행연구 = 4
• A. 벤처기업에 대한 이론적 고찰 = 4
• 1. 벤처기업 정의 = 4
• 2. 벤처기업의 성장단계 = 5
• 3. 국내 벤처기업의 현황 및 특성 = 6
• 4. 벤처기업지원의 필요성 = 8
• 5. 벤처기업의 경영성과에 대한 고찰 = 10
• B. 경영전략과 경영성과에 관한 이론적 고찰 = 13
• 1. 경영전략의 개념 = 13
• 2. 경영성과의 개념과 중요성 = 19
• 3. 경영전략과 경영성과에 관한 선행연구 = 24
• 4. 회계정보시스템의 성과에 관한 선행연구 = 31
• 제3장 연구설계 = 38
• A. 연구의 모형 = 38
• B. 변수의 조작적 정의 및 측정 = 39
• 1. 경영전략 = 39
• 2. 회계정보시스템 = 40
• 3. 경영성과 = 41
• C. 가설설정 = 41
• D. 분석기법 = 43
• 제4장 조사설계 및 가설검증 = 45
• A.표본의 설계와 분석방법 = 45
• 1. 표본의 선정 및 특성 = 45
• 2. 자료의 수집 = 45
• 3. 분석방법(절차)= 46
• B. 일반적 특성분석 = 46
• C. 측정도구의 신뢰성과 타당성검증 = 50
• 1. 신뢰성검증 = 50
• 2. 타당성 검증 = 51
• 3. 모형의 적합도 검증 = 53
• D. 가설의 검증 = 57
• 1. 상관관계 분석 = 57
• 2. 연구가설의 검증 = 58
• 제5장 결론 = 63
• A. 논문의 요약 = 63
• B. 논문의 한계점 및 이후의 연구방향 = 65
• 참고문헌 = 67
• 설문지 = 73
• ABSTRACT = 81