창업특성에 따른 AIS 컨설팅이 기업경영성과에 미치는 영향에 관한 실증연구

Today, young entrepreneurs and business people are showing much interest in start-up. In this context, I would like to analyze how the consulting using accounting information system (AIS) affects the management accounting performance of a start-up company. The empirical results of this study are summarized as follows. The founder competence of the entrepreneurship was found to have a significant effect on both the effect of cost reduction consulting, the effect of sales increase consulting, and the effect of financial consulting such as the effect of increasing net profit consulting. These results suggest that the higher the competency of the founder, the higher the effectiveness of management accounting consulting. Second, the sufficiency of entrepreneurial capital has a negative effect on both the effect of cost reduction consulting, the effect of sales increase consulting, and the effect of consulting on net increase. This implies that the effect of managerial accounting consulting is lowered when the entrepreneurial capital is sufficient. Therefore, in order to increase the effectiveness of managerial accounting consulting, it is suggested that appropriate investment of entrepreneurial capital is important as well as capacity of founder.