Journal of Convergence for Information Technology (융합정보논문지)

Convergence Society for SMB (중소기업융합학회)
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The effect of prioritizing big data in managerial accounting decision making

관리회계 의사결정에 있어 빅 데이터 우선순위 설정의 효과

  • 김경일 (한국교통대학교 융합경영학과)
  • Received : 2021.08.26
  • Accepted : 2021.11.20
  • Published : 2021.11.28
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Abstract

As the implementation of smart factories spreads widely, the need for research to improve data efficiency is raised by prioritizing massive amounts of big data using IoT devices in terms of relevance and quality. The purpose of this study is to investigate whether prioritizing big data in management accounting decisions such as cost volatility estimation and recipe optimization can improve smart solution performance and decision-making effectiveness. Based on the survey answers of 84 decision makers at domestic small and medium-sized manufacturers who operate smart solutions such as ERP and MES that link manufacturing data in real time, empirical research was conducted. As a result, it was analyzed that setting prioritization of big data has a positive effect on decision-making in management accounting. became In addition, it was found that big data prioritization has a mediating effect that indirectly affects smart solution performance by using big data in management accounting decision making. Through the research results, it will be possible to contribute as a prior research to develop a scale to evaluate the correlation between big data in the process of business decision making.

스마트공장의 구현이 널리 확산되면서 IoT장비를 이용한 방대한 양의 빅 데이터를 관련성과 품질 측면에서 우선순위를 지정하여 데이터 효율성을 향상시킬 수 있는 연구 필요성이 제기된다. 원가변동성 추정, 레시피 최적화 등의 관리회계 의사결정에 있어서 빅 데이터의 우선순위를 지정하는 것이 스마트솔루션 성과와 의사결정 효과를 향상시킬 수 있는지를 규명함이 본 연구의 목적이다. 제조데이터를 실시간으로 연계한 ERP, MES 등의 스마트솔루션을 운영하는 국내 중소제조업체 의사결정자 84명의 설문답변을 토대로 경험적 연구 수행 결과, 빅데이터우선순위 설정은 관리회계 의사결정에 긍정적인 영향을 미치는 것으로 분석되었다. 아울러 빅 데이터 우선 순위 지정은 관리회계 의사결정에서 빅 데이터를 사용함으로써 스마트솔루션 성과에 간접적인 영향을 미치는 매개 효과가 있음을 발견하였다. 연구결과를 통하여 경영의사결정과정에서 빅 데이터 간의 연관성을 평가하는 척도를 개발함에 선행연구로서의 기여를 할 수 있을 것이다.

Keywords

Acknowledgement

This was supported by Korea National University of Transportation in 2021.

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