조직학습에 있어서 관리회계정보와 학습 촉진(저해)요인의 기능 = The Roles of Management Accounting Information and Learning Facilitators(Inhibitors) in Organizational Learning

다국어 초록 (Multilingual Abstract)

This study empirically investigated organizational learning effects of management accounting information (i.e. financial information, and nonfinancial performance information). This study also empirically examined learning promoting effects of organizational learning facilitators. We analyzed the direct relationship between the amount of information provided by management accounting information systems (MAISs) and the degree of organizational learning. The results showed a positive correlation between the provision of management accounting information and the degree of learning in firms that adopt various levels of advanced manufacturing technology (AMT). This study investigated moderating impact of the level of AMT and the learning facilitators and inhibitors on the relationship between the amount of information and degree of learning. We failed to prove moderating effects of the AMT level and learning inhibitors. However, the moderating impact of learning facilitators was significant and positive. Thus, it is concluded that under well-arranged learning facilitators, provision of information is more likely to be linked to valid organizational learning.

국문 초록 (Abstract)

본 연구는 관리회계정보(재무 정보와 비재무 성과정보)의 조직학습 효과를 실증적으로 규명하였다. 그리고 본 연구에서는 학습촉진 요인과 학습저해 요인의 조직학습에 대한 긍정적 및 부정적 영향도 실증적으로 검증하였다. 분석결과, 관리회계정보의 제공정도와 조직학습 간에는 유의한 양의 상관관계가 있는 것으로 나타났다. 따라서 많은 양의 관리회계정보를 제공하는 것이 조직학습에 도움이 되는 것으로 판단된다. 조직학습 촉진요인 및 저해요인과 첨단 생산기술 사용수준의 관리회계정보와 조직학습 간의 관계에 대한 조절영향을 검증하기 위해 조절회귀분석이 실시되었다. 분석에 의하면, 학습 촉진요인은 유의적인 조절영향을 미치는 것으로 나타났다. 이러한 결과는 관리회계정보의 제공이 조직학습으로 잘 연결되기 위해서는 정보제공만으로는 부족하며 학습 촉진요인이 조직내에 제대로 갖추어져 있어야 한다는 것을 의미한다. 조직의 나이와 크기 같은 학습 저해요인의 조절영향은 가설과는 반대되는 결과를 나타내었다. 즉, 학습을 저해하는 것이 아니라 촉진하는 것으로 나타났다. 제조기업이 채택하고 있는 첨단 생산기술 수준의 조절영향은 유의하지 않은 것으로 분석결과가 제시되었다. 그러나 관리회계정보의 제공정도와 첨단 생산기술 수준간에는 유의한 양의 상관관계가 있는 것으로 나타났다.

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