고객화가 관리회계시스템 설계에 미치는 영향

The present day is the world of uncertainty. Companies are required to make decisions in a world of uncertainty. In this environment, the manger needs a relevant information for decision-making. Today, management accounting systems have to fulfill an important role to satisfy the needs of managers who need relevant information for making decisions. Therefore, the importance of management accounting system design, which can provide relevant information for managers has grown. This study adapts the contingency framework for design of the management accounting system. This paper has examined the links between strategic choice, interdependence and management accounting systems. The model pays particular attention to the way in which customization and interdependence are conceptualized. This study performs a survey and the hypotheses are tested using the correlation analysis and path analysis. The summary of the results is as follows: First, there is positive relation between customization and the interdependence among departments. If the company seeks a higher level of customization, the level of interdependence between departments would be higher. Second, customization has an indirect effect rather than a direct effect on management accounting systems through interdependence. Therefore, designers of the management accounting system in the company which pursues customization as a strategic priority have to consider the level of interdependence among departments. This study has some limitations, because it is restricted to customization and does not consider the performance dimension. But this study can assist the managers and designers of management accounting systems in firms interested in the effective implementation of customization as a strategic priority.