조직문화유형, 집단효능감 그리고 관리회계정보특성이 경영성과에 미치는 영향：조직학습을 중심으로

[Purpose]This study analyzes the effects of organizational culture, group efficacy, and the characteristics of management accounting information on the managerial performance through organizational learning. [Methodology]A questionnaire was designed to collect data for analyzing the relationship among the research variables and distributed to the managers working in business organizations around Daegu and Kyungbuk area. Statistical packages like SPSS 21.0 and AMOS 21.0 were used to test the research hypotheses. The reliability and the validity of research variables were verified by the factor analysis and the data fitness index. The soundness of data ensured a structural equations modelling. [Findings]First, the developmental culture in an organization has positive effects on organizational learning. Second, the group efficacy has significantly positive effects on organizational learning. Third, the characteristics of management accounting information have significantly positive effects on organizational learning. Fourth, the organizational learning has significantly positive effects on the business performance. [Implications]This study is expected to provide empirical evidence on the role of organizational learning so that the top management as well as other members of the business entities can establish strategic plans with confidence in order to enhance the managerial performance.