TQM, 관리회계정보시스템 속성, 학습촉진요인간의 상보성이 비재무성과에 미치는 영향

This study empirically examined the effects of management accounting information(non-financial performance goals and performance measurements) provided by management accounting information systems(MAISs) under total quality management(TQM) on the non-financial performance of firm in terms of organizational learning. The empirical results are as follows. First, we found that there are significant positive relationships between the level of TQM implementation and the level of non-financial performance informations provided by MAISs. And we found the evidence that the fit based on contingency theory between the level of TQM implementation and the level of management accounting informations effects positively on the non financial performance of a firm. Also we investigate the impact of the complementarities among TQM, the attribution of MAISs and learning facilitators on the non-financial performance of a firm from the viewpoint of organizational learning using the cluster analysis by a system approach and the results show that the complementarities among those have a positive impact on improving the non-financial performance of a firm. This means, just with the given management accounting information, there may be a limit to improve performance of a firm, and other factors which can accelerate organizational learning should be well prepared.