기업규모에 따른 관리회계정보와 정보기술이 고객관점 성과에 미치는 영향에 관한 연구

This research tests the hypothesis that the link between management accounting information(MAI) and information technology(IT) will have an effects on the customer-focused performance and its effects will be different by the size of firm. Data from 217 companies is used to assess the links between MAI and IT that are influenced on customer-focused performance(CFP). Regression analysis shows that the two-way interaction terms was significant to enhance the firm's performance, and shows that the interaction effects of MAI and IT on CFP are different by the type of firms, especially in the middle size firm. These results have implications for the design of the links on management accounting systems and information technology.