ABC시스템의 적용수준에 영향을 미치는 요인

The purpose of this study is to recognize the relationship among contextual factors, organizational factors and moderator factors which affect implementation level of the ABC system. The paper reviews the literature of management accounting change from foreign academic journals. Variables such as competition, automation, complexity of the process are used as contextual factors. Use of information technology, accuracy of the objective, top management support, communication between departments, importance of cost information are modified and used on organizational factors. And resources factors are divided into ability of the accountant and financial resources. The empirical results of this study are classified under 3 headings: First, it was found that as the contextual factors, competition and complexity of the process have a significant and positive impact on implementation level of ABC system, but automation has not a significant and positive impact on implementation level of ABC system. Second, the effects of some organizational factors which include accuracy of the objective, top management support, communication between departments, importance of cost information, on implementation level of ABC system are significant and positive. However, the impact of use of information technology on implementation level of ABC system was not significant. Third, as the moderator factors, ability of the accountant and financial resources have a significant and positive impact on implementation level of ABC system. And as the moderator factors, ability of the accountant and financial resources have a significant and positive moderating influence of relationship between organizational factors and implementation level of ABC system. This study confirmed the causal relationship among contextual factors, organizational factors, moderator factors.