목차
Ⅰ. 서 론
Ⅱ. 선행연구의 검토
2.1 회계정보시스템의 정보특성과 기업성과에 관한 연구
2.2 상황이론에 의한 회계정보시스템의 성과평가
2.3 중소기업의 회계정보시스템에 관한 연구
2.4 상황변수와 시스템 산출정보특성 변수간의 적합도가 회계정보시스템의 성과에 미치는 영향연구
2.5 선행연구와의 차이점 및 종합적 검토
Ⅲ. 연구방법
3.1 연구모형의 설계
3.2 가설 설정
3.3 변수의 조작적 정의 및 측정기준
Ⅳ. 실증연구의 결과
4.1 표본기업의 일반현황
4.2 신뢰성 및 타당성 검증
4.3 상황분류법에 의한 윌콕슨 순위합 검증의 가설 검증
Ⅴ. 결 론
Ⅱ. 선행연구의 검토
2.1 회계정보시스템의 정보특성과 기업성과에 관한 연구
2.2 상황이론에 의한 회계정보시스템의 성과평가
2.3 중소기업의 회계정보시스템에 관한 연구
2.4 상황변수와 시스템 산출정보특성 변수간의 적합도가 회계정보시스템의 성과에 미치는 영향연구
2.5 선행연구와의 차이점 및 종합적 검토
Ⅲ. 연구방법
3.1 연구모형의 설계
3.2 가설 설정
3.3 변수의 조작적 정의 및 측정기준
Ⅳ. 실증연구의 결과
4.1 표본기업의 일반현황
4.2 신뢰성 및 타당성 검증
4.3 상황분류법에 의한 윌콕슨 순위합 검증의 가설 검증
Ⅴ. 결 론
본문내용
n using a Systems Approach, Accounting, Organizations and Society, Vol. 23, No. 3.
Choe, J. M, 1998, The Effects of user participation on the design of accounting information systems, Information & Management, 34.
, 1998, The Relationship model between the influence factors and the strategic applications of information systems, European Journal of Information System, 7.
& Lee, 1993, Factors Affecting Relationships between the Contextual Variables and the Information Characteristics of Accounting Information System, Information Processing & Management, Vol. 29, No. 4.
Drazin, R & A. H. Van de Ven, 1985, Alternative Forms of Fit in Contingency Theory, Administrative Science Quarterly, December.
Elmore, R. C, 1986, A Contingency Theory Approach to an Empirical Classification of Management Accounting Information System, Ph. D. dissertation, The University of Mississippi.
Elliott, G & S. Starkings, 1998, Business Information Technology: Systems, Theory and Practice, Longman.
Ewusi Mensah K, 1981, The External Organizational Environment and Its Impact on Management Information System, Accounting, Organizations and Society, Vol. 6, No. 4.
Gul, F. A, 1991, The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Manager' Performance, Accounting and Business Research.
& Y. M. Chia, 1994, The Effects of Management Accounting System, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction, Accounting, Organizations and Society.
Harlow, L. L, 1985, Behavior of some elliptical theory estimators with nonnormal data in a covariance structures framework, A Monte Carlo Study. Ph. D. Dissertation, University of California, Los Angeles.
Hayes, F, 1997, The Contingency Theory of Management Accounting, The Accounting Review.
Ives, B & M. H. Olsen & J. J. Baroudi, 1983, The Measurement of User Information Satisfaction, Communication of the ACM, Vol.26, No.10.
Kast, F. E & J. E. Rosenzweig, 1978, Contingency View of Organization and Management, Science Research Associates.
Kim, K. K, 1988, Organizational Coordination and Performance in Hospital Accounting Information System: An Empirical Investigation, The Accounting Review, July.
Krumwiede, K. R, 1998, The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors, Journal of Management Accounting Research, Vol. 10.
Otley, D, 1980, The Contingency Theory of Management Accounting: Achievement and Prognosis, Accounting, Organizations and Society.
Silvia, S, 1988, Effects of Sampling Error and Model Misspecification on Goodness-of-Fit Indices for Structural Equation Models, Ph. D. Dissertation, Ohio State University, Columbus, Ohio.
Selto, F. H & Renner, C. J & Young, S. M, 1995, Assessing the Organizational Fit of a Just-in-Time Manufacturing System: Testing Selection, Interaction and Systems Models of Contingency Theory, Accounting, Organizations and Society, Vol. 20, No. 7/8.
Choe, J. M, 1998, The Effects of user participation on the design of accounting information systems, Information & Management, 34.
, 1998, The Relationship model between the influence factors and the strategic applications of information systems, European Journal of Information System, 7.
& Lee, 1993, Factors Affecting Relationships between the Contextual Variables and the Information Characteristics of Accounting Information System, Information Processing & Management, Vol. 29, No. 4.
Drazin, R & A. H. Van de Ven, 1985, Alternative Forms of Fit in Contingency Theory, Administrative Science Quarterly, December.
Elmore, R. C, 1986, A Contingency Theory Approach to an Empirical Classification of Management Accounting Information System, Ph. D. dissertation, The University of Mississippi.
Elliott, G & S. Starkings, 1998, Business Information Technology: Systems, Theory and Practice, Longman.
Ewusi Mensah K, 1981, The External Organizational Environment and Its Impact on Management Information System, Accounting, Organizations and Society, Vol. 6, No. 4.
Gul, F. A, 1991, The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Manager' Performance, Accounting and Business Research.
& Y. M. Chia, 1994, The Effects of Management Accounting System, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction, Accounting, Organizations and Society.
Harlow, L. L, 1985, Behavior of some elliptical theory estimators with nonnormal data in a covariance structures framework, A Monte Carlo Study. Ph. D. Dissertation, University of California, Los Angeles.
Hayes, F, 1997, The Contingency Theory of Management Accounting, The Accounting Review.
Ives, B & M. H. Olsen & J. J. Baroudi, 1983, The Measurement of User Information Satisfaction, Communication of the ACM, Vol.26, No.10.
Kast, F. E & J. E. Rosenzweig, 1978, Contingency View of Organization and Management, Science Research Associates.
Kim, K. K, 1988, Organizational Coordination and Performance in Hospital Accounting Information System: An Empirical Investigation, The Accounting Review, July.
Krumwiede, K. R, 1998, The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors, Journal of Management Accounting Research, Vol. 10.
Otley, D, 1980, The Contingency Theory of Management Accounting: Achievement and Prognosis, Accounting, Organizations and Society.
Silvia, S, 1988, Effects of Sampling Error and Model Misspecification on Goodness-of-Fit Indices for Structural Equation Models, Ph. D. Dissertation, Ohio State University, Columbus, Ohio.
Selto, F. H & Renner, C. J & Young, S. M, 1995, Assessing the Organizational Fit of a Just-in-Time Manufacturing System: Testing Selection, Interaction and Systems Models of Contingency Theory, Accounting, Organizations and Society, Vol. 20, No. 7/8.
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