패러다임의 전환과 관리회계의 혁신

• 영문명: A study on the paradigm shift and innovations in managemet accounting
• 발행기관: 건국대학교 경제경영연구소
• 저자명: 현의태(Eui Tae Hyun)
• 간행물 정보: 『상경연구』제24권 제2호, 69~88쪽, 전체 20쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.03.30

영문 초록

The business environment has changed dramatically over the last two decades. Knowledge and information is created and spread around the world at a much quicker pace than previously. Thus, a company that offers a new feature or innovation cannot expect to have exclusive possession of that innovation for very long. Competitors will quickly enter the market with similar offerings. As a result, companies now face constant change and demand different／better management accounting information／system for competitive advantage. This paper first reviews the paradigm shift in management accounting : from management accounting for top-down control to bottom-up empowerment. This mirrors the shift occurring in organization from a command-and-control philosophy to an autonomy-and commitment philosophy. It then presents the management accounting and control system in an age of empowerment. It contains JIT control system／check book, operational measurement system, and balanced scorecard(BSC). Finally, based on the middle up & down management through empowerment, the paper suggests the role of management accounting for knowledge management at the level of individual／organization.

목차

Ⅰ. 머리말

Ⅱ. 경영환경의 변화와 관리회계의 비밀

Ⅲ. 관리회계 패러다임의 전환

Ⅳ. 임파워먼트 시대의 관리회계

Ⅴ. 지식창조를 위한 관리회계

Ⅵ. 맺음말

참고문헌

Abstract