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PART 1
관리통제시스템의 개념 및 연구방법 1장 관리통제시스템의 본질 / 14 01 관리의 순환과정 ························································································· 14 02 관리통제시스템의 기본 개념 ····································································· 15 03 통제시스템과 회계정보 ·············································································· 19 04 통제시스템의 적합성 상실 ········································································· 27 2장 통제시스템의 개념과 유형 / 36 01 통제의 개념 ································································································ 36 02 통제의 유형 ································································································ 38 03 전략적 MCS ······························································································· 51 3장 관리통제시스템과 조직행동 / 55 01 목표와 행동일치성 ····················································································· 55 02 조직행동 관련 주요 이론 ·········································································· 56 03 전략계획과 통제 활동 ················································································ 66 04 예산 ············································································································· 68 05 성과평가 ····································································································· 73 4장 연구방법 / 82 01 연구의 과정 ································································································ 82 02 가설검정을 위한 통계분석 방법 ································································ 84 03 매개효과와 조절효과의 검정방법 ······························································ 88 04 매개효과에 대한 선행연구 ········································································· 98 05 조절변수에 대한 선행연구 ······································································ 105 ? PART 2 관리통제시스템의 환경요인 5장 경영전략과 관리통제시스템 / 114 01 의의 ·········································································································· 114 02 경영전략의 개념 ······················································································· 115 03 경영전략의 유형 ······················································································· 123 04 경영전략과 MCS 간의 관계에 대한 연구 ·············································· 132 6장 조직특성과 관리통제시스템 / 166 01 의의 ·········································································································· 166 02 경영환경 ··································································································· 167 03 조직문화 ··································································································· 177 04 리더십 ······································································································· 184 05 조직특성과 MCS 간의 관계에 대한 연구 ·············································· 199 ? PART 3 관리통제시스템의 영향 7장 조직수준에서의 MCS의 영향 / 238 01 의의 ·········································································································· 238 02 조직학습 ··································································································· 241 03 혁신 ·········································································································· 250 04 시장지향성 ································································································ 258 05 민첩성 ······································································································· 263 06 조직수준에서의 MCS의 영향에 관한 연구 ············································ 270 8장 개인수준에서의 MCS의 영향 / 317 01 의의 ·········································································································· 317 02 공정성 ······································································································· 318 03 직무스트레스 ···························································································· 323 04 조직시민행동 ···························································································· 325 05 심리적 권한위임 ······················································································· 328 06 신뢰 ·········································································································· 333 07 개인수준에서의 MCS의 영향에 관한 연구 ············································ 337 ? PART 4 관리통제시스템 관련 최근 연구동향 9장 관리통제시스템 관련 최근 연구동향 / 378 01 기존 연구의 한계점 및 향후 연구방향 ·················································· 378 02 MCS의 선행변수와 관련된 최근 연구동향 ············································ 384 03 MCS의 새로운 개념과 측정에 관련된 최근 연구동향 ·························· 393 04 MCS의 후행변수와 관련된 최근 연구동향 ············································ 409 05 최근 MCS 관련 연구 ·············································································· 425 [출처] 관리통제시스템의 설계와 효과, 임태종|작성자 샘앤북스 |
저자 소개 1
서강대학교 대학원 경영학 박사
태종세무사아카데미 원장
LG 인화원 주임교수
국세청 인트라넷 원가관리회계 교수
한국회계정책학회 부회장
한국관리회계학회 상임이사
한국회계정보학회 상임이사
기획재정부 장관상 수상
현, 삼육대학교 경영학과 교수삼육대학교 경영대학원장
임태종의 다른 상품
품목정보
- 발행일
- 2021년 04월 01일
- 쪽수, 무게, 크기
- 504쪽 | 크기확인중
- ISBN13
- 9791156263272
출판사 리뷰
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본서는 ‘관리회계 분야를 연구 또는 학습하고자 하는 대학원생에게 길잡이 역할을 할 수 있는 교재를 개발’하겠다는 당찬(?) 목표로 집필되었습니다. 좋은 의도와 목표였지만 출간에 이르기까지 많은 어려움이 있었습니다.
대학원에서 처음 강의를 접하게 되면 학부 시절 공부하던 내용과 많이 다르다는 것을 느끼게 됩니다. 인접학문의 이론과 논리를 이해해야 하고, 통계학에 대한 개념도 필요하기 때문입니다. 그런데 처음부터 논문을 읽고 발표하는 방식으로 강의를 진행하게 되면 기본적인 이론과 체계가 잡히지 않은 학생들은 숲은 보지 못하고 나무만 보게 되는 문제가 생기기도 합니다. 이런 이유로 관리회계의 기본적인 이론을 정리하고 전반적인 체계를 제시한 후에 이를 기초로 주요 선행연구를 소개하는 교재를 집필하게 되었습니다. 특히 관리회계의 여러 분야 중에서 관리통제시스템(MCS)에 초점을 두었습니다. 왜냐하면, MCS는 실무에서 hot issue이고 인사조직, 전략, 병원관리 등 인접 영역과의 연계성이 높으며, 실무적인 시사점이 많기 때문입니다. 그동안 교재 작업을 여러 번 했지만, 이번처럼 힘든 작업은 처음이었습니다. 그 이유 중 첫째는 내 지식이 변변찮아서이고, 둘째는 내용이 방대해서이며, 셋째는 여럿이서 함께하는 작업이었기 때문입니다. 물론 함께 작업했기에 이렇게 출간할 수 있었던 것은 다행이라고 생각합니다. 한국연구재단의 연구과제로 진행된 저술사업이라 저자는 단독으로 표시되어 있지만 실제로 이 교재는 SMART(Sogang Management Accounting Research Team)의 공동 작품입니다. 김순기 교수님 지도하에 함께 공부한 제자들이 뜻과 힘을 모아 그동안 연구한 것을 정리하여 만든 교재입니다. 한 번에 모든 것을 담아낼 수도 없고, 최상의 완성도를 달성할 수도 없지만 앞으로 개정작업을 통해 더 좋은 교재를 만들 수 있을 것이라 기대합니다. 이 교재가 관리회계를 공부하는 학생과 지도하는 교수님께 도움이 되었으면 하는 마음 간절합니다. 그리고 교재의 내용과 방향에 대한 독자들의 기탄없는 조언을 기대합니다. 본서를 출간하기까지 많은 분의 도움이 있었습니다. SMART의 영원한 스승 김순기 교수님과 팀의 리더 김재열 교수님, 팀의 막내 이다솜 교수와 이규상 박사, 그리고 모든 SMART 회원께 감사의 마음을 전합니다. 수익성이 없음에도 불구하고 기꺼이 출판을 맡아준 이낙규 사장과 까다로운 편집을 꼼꼼히 해준 이정희 차장 이하 직원들께 감사드립니다. 특별히 끝까지 집필 작업을 함께하며 열의와 우정을 보여준 김달곤 교수님, 박경원 교수, 이상완 교수에게도 고맙다는 말을 꼭 전하고 싶습니다. |
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