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Subject

A Relationship between Management Accounting Informations and Firm Life-Cycle Stages
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관리회계정보와 기업전략의 관련성 탐색

논문 기본 정보

Type
Proceeding
Author
Lee, Won-Ki (국립경남과학기술대학교)
Journal
Korean Industrial Economic Association 한국산업경제학회 정기학술발표대회 초록집 한국산업경제학회 2015년도 춘계학술발표대회 논문집
Published
2015.5
Pages
567 - 579 (13page)

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A Relationship between Management Accounting Informations and Firm Life-Cycle Stages
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Abstract· Keywords

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This study examined the characteristics of management accounting informations according to the stages of Firm Life-Cycle based on Contingency Theory. This study divided Firm Life-Cycle into start-up stage, growth stage, mature stage and decline stage and investigates the business strategy related with each stage of Firm Life-Cycle. The types of business strategy regarded in this study are product differentiation and cost leadership. We find out there is a relationship between the stages of Firm Life-Cycle and the types of business strategies and it is necessary to provide different management accounting informations according to the selected strategy. This study proposes that management accounting informations have to be provided according to the firm"s strategy and the stage of firm"s Life-Cycle.

Contents

Ⅰ. 서론
Ⅱ. 이론적 배경
Ⅲ. 기업수명주기와 기업전략 및 관리회계정보의 관계
Ⅴ. 결론
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UCI(KEPA) : I410-ECN-0101-2016-323-002391114