관리회계분야에서의 상황이론접근법 = A Study on the Contingency Theory Approach in the Management Accounting

다국어 초록 (Multilingual Abstract)

Contingency theory of organizational phenomena have appeared in the organization theory literature and more recently in the management accounting literature. Morden organizational theory have recopnized that organizational design depends on situational variabls. Theoristis have also suggested that this contingency theory can be applied to the design of Mas. Management accountant began to see a possible approach of a contingency approach to the design of MAS.
Contingency theory of offers a possible theoretical appradch to explain the differences in systems the result from adapting the MIS to the environment or the structure of the organizations. The application of contingency theory to MAS seems to offer an approach in constructing a normative theory of management accounting.
This study is to provide a review of the contingency theory literature, indicating its acceptance in management and organization theory. Theoretical support was suggested for the application of this contingency theory paradigm to MAS.