관리회계 용어 인식의 주관성 연구

The purpose of this study is to analyze the subjectivity in management accounting terminology by making use of Q methodology. The first step is defining the concourse. The concourse here refers to the collection of all the possible statements that the respondents can make about terminology in all accounting fields. From the concourse, twenty seven statements, called Q－sample. were developed, and the Q－sample was sorted by twenty seven respondents, or P－sample who are composed of respondents working in various business areas and academic field. By Q－factor－analysis, P－sample is sorted into four categories as follows：Type Ⅰ shows strong perception about terminology of management accounting. Type Ⅰ is named 「Management Accounting Type」. Type Ⅱ shows even perception about accounting terminology among financial, management and taxation accounting. Type Ⅱ is named 「General Type」. Type Ⅲ shows stronger perception about the terminology of financial and taxation accounting than that of any other accounting area. Type Ⅲ is named 「Financial and Tax Accounting Type」. Finally, Type Ⅳ shows strong perception about the terminology of financial accounting. Type Ⅳ is named 「Financial Accounting Type」. The result of this analysis demonstrates a tendency of stronger perception about financial accounting terminology than management accounting terminology, in general. Management accounting plays an important role in various decision making process by internal CEOs and group of internal decision makers. But, the use and perceived importance of external financial reporting, consequences of management accounting process, are regarded as a major and dominant field of accounting rather than management accounting. As we know, various internal decision making must take precedence in order for the financial statements to be prepared. In this respect, researches should be continued and spreaded in order to investigate and demonstrate the importance of management accounting.