The Empirical Study on Interrelationship between Strategy, MCS, Corporate's Performance and Role of Controller

전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구

  • Son, Woo-Jin (Dept. of Fashion Design & Branding, Pyeongtaek University)
  • 손우진 (평택대학교 패션디자인 및 브랜딩학과)
  • Received : 2015.08.11
  • Accepted : 2015.10.20
  • Published : 2015.10.31


In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.


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