제도이론과 회계학연구 = Institutional Theories and Accounting Research

국문 초록 (Abstract)

본고의 목적은 회계변화의 과정에서 유사한 외부환경압력에 직면하는 조직이 상이한 변화결과를 보여주는 이유를 설명하는 제도이론과 이를 적용한 회계학의 연구현황을 살펴보는 것이다.
최근에 다양한 유형의 제도이론이 조직이나 회계의 변화에 대한 통찰력을 얻기 위해 이용되고 있지만, 가장 일반적으로 신제도경제학(NIE), 신제도사회학(NIS), 구제도경제학(OIE)이 중심을 이루고 있다. 신제도경제학(NIE)은 경제거래를 지배하기 위해 이용되는 구조와 관련이 있고, 신제도사회학(NIS)은 조직구조와 시스템을 형성하는 조직환경에서 제도와 관련이 있으며, 구제도경제학(OIE)은 개별인간행위자의 행위와 사상을 형성하는 제도(내부규칙, 관례)와 관련이 있다. 신제도사회학에는 동형화와 탈동조화의 이론이 있다.
우리 나라의 회계학계에서는 실증적 방법론을 적용할 때 주로 대리이론, 거래비용이론과 같은 신제도경제학을 이용한 연구가 주류를 형성하고 있다. 구제도경제학을 회계학에 적용할 때는 회계변화의 과정에서 내부규칙이나 관례(routines)의 중요성을 강조하는데 반하여, 신제도경제학의 경우에는 외부영향의 결과로서 회계변화의 제도화와 확산을 강조하고 제도적 규범과 가치가 어떻게 영향을 주는가를 살펴봄으로서 조직의 변화가능성을 이해하고자 한다. 구제도경제학과 신제도사회학의 경우에는 해석적 방법론을 적용할 때 특히 관리회계분야에서 많이 이용되고 있지만 우리 나라의 회계학계에서는 이에 관한 연구가 거의 없다.

다국어 초록 (Multilingual Abstract)

The objective of this paper is to overview the institutional theories which explain why some organizations have shown different results of changes under similar external environmental pressures in the process of accounting changes and the state of the art of the accounting researches applying these theories.
While various types of institutional theories have been used to get insight on the organization( and accounting) change, In general, New Institutional Economics(NIE), New Institutional Sociology(NIS), Old Institutional Economics(OIE) have been used. The NIE is concerned with structures used to govern economic transactions, the NIS is concerned with institutions in organizational environments shaping systems and organizational structures and the OIE is concerned with institutions(internal rules, routines) shaping individual actor"s behaviour and idea. The NIS has two main isomorphism and decoupling theory.
In the Korean accounting academia, The research drawing on the NIE such as agency theory, transaction cost theory is shaping the mainstream research when the positivism is applied.
While the importance of internal rules and routines is emphasized when OIE is applied to accounting, The Institutionalization and diffusion of change as a result of external social and technical influence are emphasized When NIS is applied to accounting, Researchers have tried to understand the ability of an organization to change by looking at the influence of institutional norms and values.
While OIE and NIS have been used in management accounting when the interpretive methodology is applied, In the Korean accounting academia, this kind of research is very few.

목차 (Table of Contents)

• 국문초록
• Abstract
• Ⅰ. 서론
• Ⅱ. 제도이론의 이론적 배경
• Ⅲ. 제도이론과 회계학연구
• Ⅳ. 결론
• 참고문헌

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