Effect of The Relationship between Flexibilities, Types of Strategies, Characteristics of Management accounting Information on Manufacturing Performance

유연성, 전략유형, 관리회계정보특성간의 관계가 생산성과에 미치는 영향

  • Received : 2014.06.09
  • Accepted : 2014.08.19
  • Published : 2014.10.28


In order to improve manufacturing performance by flexibilities, type of strategies, types of information with manufacturing companies in Korea. This study is based on the situation theory. The variables of flexibility were applied with 'product flexibility' and 'mix flexibility'. 'low-cost strategy' and 'differentiation strategy' were applied at strategy types. Financial information and non-financial information, information attributes are applied at. At this study, product flexibility is significantly influenced the differentiation strategy. Mix flexibility is significantly influenced the low cost strategy. Only the low-cost strategy significantly affected on financial information and non-financial information. financial information and non-financial information were significantly influenced on Productive performance. To achieve the purpose of this study, Structural Equation Model (SEM) has been applied.


Characteristics of Management Accounting Information;Manufacturing Performance;Product Flexibility;Mix Flexibility;Low-cost Strategy;Differentiation Strategy


  1. R. Parthasarthy and P. Sethi, "The Impact of Flexible Automation on Business Strategy and Organizational Structure," Academy of Management Review Vol.17, No.1, pp.86-111, 1992.
  2. 현재호, 생산시스템의 유연성에 관한 연구: 분석적 접근, 박사학위논문, 한국과학기술원, 1992.
  3. A. Sethi and S. Sethi, "Flexibility in Manufacturing : A Survey," The International journal of Flexible Manufacturing Systems, Vol.2, pp.263-302, 1990.
  4. 이경희, 정상철, "조직환경이 제조유연과 경쟁우위 제고에 미치는 영향에 관한 연구", 전략경영연구, 제7권, 제1호, pp.71-90, 2004.
  5. R. Parthasarthy and P. Sethi, "Relating Strategy and Structure to Flexible Automation: A Test of Fit and Performance Implications," Strategic Management Journal, Vol.14, pp.529-549, 1993.
  6. 김광현, "유비쿼터스 환경하에서 비즈니스 경영조직의 협력기술 증진전략", 한국콘텐츠학회논문지, 제6권, 제4호, 2006.
  7. 박영배, "벤처기업의 경쟁전략과 산업 환경 특성이 경영성과에 미치는 영향", 벤처경영연구, 제9권, 제1호, pp.63-86, 2006.
  8. M. Porter, The Competitive advantage of nations, London: Macmillan Press, 1990.
  9. 박광오, "정보특성이 정보역량에 미치는 영향", 한국콘텐츠학회논문지, 제13권, 제12호, 2013.
  10. D. Upton, "What Really Makes Factories Flexible?," Harvard Business Review, July-August, pp.74-84,1995.
  11. J. Tracey and T. Hinkin, "Transformational Leadership or Effective Managerial Practices?," Group & Organization Management, Vol.23, No.3, pp.220-236, 1998.
  12. J. Barney, "Is the resource-based view a useful perspective for strategic management research? Yes," Academy of Management Review, Vol.26, No.1, pp.41-56, 2001.
  13. 윤재한, 생산유연성이 기업성과에 미치는 영향에 관한 실증적 연구, 숭실대학교 박사학위논문, 1993.
  14. J. Shank and V. Govindarajan, "Strategic Cost Management and the Value Chain," Journal of Cost Management, Winter, 1992.
  15. R. Chenhall and K. Langfied-Smith, "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Vol.23, No.3, pp.243-264, 1998.
  16. R. Miles and C. Snow, Organizational Strategy, Structure and Process, McGraw-Hill Book Company, New York., 1978.
  17. R. Simons, "Accounting Control Systems and Business Strategy: An Empirical Analysis," Accounting, Organizations and Society Vol.12, No.4, pp.357-374, 1987.
  18. M. Abernethy and C. Guthrie, "An Empirical of the 'Fit' between Strategy and Management System Design," Accounting and Finance, Vol.34, No.2, pp.49-66, 1994.
  19. 오중산, "제조유연성과 성과 간의 인과관계: 자동차 부품산업과 전자산업을 대상으로 한 실증연구," 경영학연구", 제39권, 제2호, pp.309-340, 2010.
  20. R. Cooper, When Lean Enterprises Collide : Competing Through Confrontation, Boston, Massachusetts, Harvard Business School Press, 1995.
  21. 박준병, 공장자동화 기술도입의 영향요인에 관한 연구, 연세대학교 박사학위 논문, 1992.
  22. J. Anderson and D. Gerbing, "Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach," psychological Bulletin, Vol.103, No.3, pp.411-423, 1988.
  23. K. Bentley, T. Omer, and N. Sharp, "Business Strategy, Financial Reporting Irregularities, and Audit Effort," Contemporary Accounting Research, Vol.30, No.2, pp.780-817, 2013.
  24. G. Vesty and Oliver, "Corporate strategy and accounting for sustainability in investment appraisal," Corporate Ownership and Control, Vol.11, No.2, pp.377-388, 2014.