경영전략, 경영혁신, 전략적 관리회계시스템과 경영성과 간의 관계

The purpose of this study is to analyze the comprehensive relationships between business strategy, management innovation, strategic management accounting system and business performance, and the business environments have been used as an exogenous variable for business strategy and management innovation. The results are as follows. First, this study found that the business strategy significantly affected by the environment uncertainty, and the management innovation significantly affected by the environment uncertainty and competitiveness strength. Second, the strategic management accounting technique significantly affected by the discrimination strategy and the business innovation, the diversity of performance measurements significantly affected by the discrimination strategy, overall cost leadership strategy, and the strategic management accounting technique, and the strategic usage of performance management system significantly affected by the discrimination strategy and the introduction of business innovation technique. Third, the business performance significantly affected by the strategic management accounting technique and the diversity of performance measurements. This paper show that it is very important to design and operate it in a timely manner as the business performance such as financial and non-financial performance can be significantly improved.