전문건설업의 CEO특성, 회계정보이용, 경영성과의 관계

[Purpose]The purpose of this study is to examine the effect of CEO’s expertise and leadership on the use of financial accounting information and cost management accounting information and the effect of the use of these accounting information on financial and non－financial performance. [Methodology]The subject of this study was the top 100 companies in the sales ranking of the professional construction industry in Jeju－do, and data was collected using a survey method. The final 54 copies of data were used for analysis. The analysis methods are SPSS 18.0 and Smart PLS 3.0. [Findings]First, it was found that CEO characteristics (CEO expertise, CEO leadership) had a significant positive relationship with the use of accounting information (the use of financial accounting information and the use of cost management accounting information). Second, the effect of the use of accounting information (use of financial accounting information and use of cost management accounting information) on business performance was also positive. Third, it was confirmed that the characteristics of managers had a significant indirect effect on non－financial performance through the use of cost management and accounting information. [Implications]This study is meaningful in that it conducted an empirical study in a situation where there is a lack of research on the specialized construction industry in Jeju Island. The research results can be used as basic data when establishing an accounting information system to improve the management performance of the professional construction industry, and will be helpful in designing an accounting information system considering the specificity of the professional construction industry.