An Empirical Study on the Impact of AIS Consulting on Business Performance

배종성; Jung, Doo Sig

doi:10.18013/jnar.2017.32.2.009

Today, young entrepreneurs and business people are showing much interest in start-up. In this context, I would like to analyze how the consulting using accounting information system (AIS) affects the management accounting performance of a start-up company. The empirical results of this study are summarized as follows. The founder competence of the entrepreneurship was found to have a significant effect on both the effect of cost reduction consulting, the effect of sales increase consulting, and the effect of financial consulting such as the effect of increasing net profit consulting. These results suggest that the higher the competency of the founder, the higher the effectiveness of management accounting consulting. Second, the sufficiency of entrepreneurial capital has a negative effect on both the effect of cost reduction consulting, the effect of sales increase consulting, and the effect of consulting on net increase. This implies that the effect of managerial accounting consulting is lowered when the entrepreneurial capital is sufficient. Therefore, in order to increase the effectiveness of managerial accounting consulting, it is suggested that appropriate investment of entrepreneurial capital is important as well as capacity of founder.

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* 2021년 이후 발행 논문의 참고문헌은 현재 구축 중입니다.

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