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

  • The Journal of Northeast Asia Research
  • Abbr : NEA
  • 2017, 32(2), pp.255-278
  • DOI : 10.18013/jnar.2017.32.2.009
  • Publisher : The Institute for Northeast Asia Research
  • Research Area : Social Science > Political Science > International Politics > International Relations / Cooperation

배종성 1 Jung, Doo Sig 2

1한국지식경영연구원
2창원대학교

Accredited

ABSTRACT

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.

Citation status

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