The Journal of Information Systems (한국정보시스템학회지:정보시스템연구)
- Volume 9 Issue 1
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- Pages.129-155
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- 2000
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- 1229-8476(pISSN)
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- 2733-8770(eISSN)
The Change of Production Technology and the Information Satisfaction of Management Accounting
생산기술의 변화와 관리회계 정보의 만족도
Abstract
This study empirically examined the relationship between the level of advanced manufacturing technology (AMT) and the information amount of management accounting, such as nonperiodic and future information, and nonfinancial performance. We also investigated the effects of the fit between AMT and accounting informations on the performance of management accounting-information systems (MAS). In this study, the information satisfaction about MAS is used as the surrogate of MAS performance. The results show that the information amount of management accounting is positively associated with the stage of AMT. It is also proved that the information amount of MAS which matches with the level of AMT increases the information satisfaction. However, the information amount that is not compatible with the stage of AMT can not contribute to the improvement of information satisfaction.
Keywords