벤처기업의 관리회계시스템과 기업성과 ：경영전략의 매개효과를 중심으로

The purpose of this study is to investigate how the construction level of performance evaluation systems and management accounting systems depending on the change of a management environment have an effect on a corporate performance in accordance with the types of corporate strategies. To do so, the survey is carried out targeting around 300 companies including Daeduk Innopolis and the venture businesses in the whole country. The questionnaire is distributed to their executives and staff members working in the department of strategy management such as accounting, planning, support, and so on. Among them, 238 pieces are finally selected as samples for an analysis. The followings are the result of the analysis. First, the construction level of the management accounting system in the venture business does not show a meaningful effect on the business performance. Second, its application level also significantly influences on the performance. Third, the business strategies are indicated to play a meditating role in its construction and application affecting on the performance. Accordingly, it could be argued that, if the corporate’s strategies are fully considered in constructing and applying the system in the venture company, it will be possible to strategically manage the business performance in the medium and long term.