경쟁전략과 전략적 관리회계시스템이 경영성과에 미치는 영향 - 정보교류체계의 조절효과를 중심으로 -

The purpose of this study is to understand the causal relationship among competitive strategy, use of Strategic Management Accounting system, Transactive Memory System, and Business Performance. In addition, TMS, which has recently received much attention in research on organizational learning, has been rarely studied in the field of management accounting in Korea. Therefore, this study wants to find out whether TMS has a moderating effect on the relationship between the use of SMA system and management performance. First, The results of this study proved that competitive strategy positively affected the business performance. Therefore, the company can strengthen the business performance by establishing and executing the competitive strategy (cost advantage strategy or differentiation strategy) which was from Porter(1980, 1985). Second, the use of the SMA system plays a mediating role in the process of competition strategy to business performance, suggesting that the use of the SMA system could help implementation of competitive strategy to enhance the business performance. Third, it appears that there is a moderating effect of TMS on the relationship between the use of SMA system and business performance, so it is significant for companies to activate Knowledge and Information Sharing to increase the level of TMS.