인지된 환경불확실성이 관리회계정보와 조직학습간의 관계에 미치는 영향

Abstract

This study aimed to the impact of management accounting information on organizational learning and to examine the moderating effect of Perceived Environmental Uncertainty on the relationship between management accounting information and organizational learning. Empirical analysis showed that feedback and evaluation information for non-financial performance, such as quality and flexibility have a significant positive effect on organizational learning. Furthermore, Perceived Environmental Uncertainty was found to have a statistically significant positive effect on the relationship between non-financial performance information and organizational learning. This results suggests that Perceived Environmental Uncertainty enhances the impact of management accounting information on organizational learning.