상황요인에 따른 전략적 관리회계 기법의 사용이 경영성과에 미치는 영향

This study intends to investigate the effects of strategic management accounting(SMA) technique on the business performance by situational factors. Following are the results from analysis. First, the analysis shows more noticeable effects on the participation in a decision making role by an accounting manager and the degree of SMA usage with higher environmental uncertainties. Second, the analysis shows noticeable effects on the participation in a decision making role by an accounting manager and the degree of SMA usage and the business performance by competition strategy. Third, the analysis shows that the organizational structure only has noticeable effects on the participation in a decision making role by an accounting manager. Fourth, the decision making role of an accounting manager has noticeable effects on the degree of SMA usages. Fifth, the decision making role of an accounting manager has noticeable effects on the business performance. Sixth, the degree of SMA usage has noticeable effects on the business performance. Seventh, SMA improved the business performance by acting as an intermediary on the decision making role of an accounting manager.