@article{ART002309798},
author={배종성 and Jung, Doo Sig},
title={An Empirical Study on the Impact of AIS Consulting on Business Performance},
journal={The Journal of Northeast Asia Research},
issn={2005-4432},
year={2017},
volume={32},
number={2},
pages={255-278},
doi={10.18013/jnar.2017.32.2.009}
TY - JOUR
AU - 배종성
AU - Jung, Doo Sig
TI - An Empirical Study on the Impact of AIS Consulting on Business Performance
JO - The Journal of Northeast Asia Research
PY - 2017
VL - 32
IS - 2
PB - The Institute for Northeast Asia Research
SP - 255
EP - 278
SN - 2005-4432
AB - 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.
KW - Start-up characteristics;consulting;accounting information system
DO - 10.18013/jnar.2017.32.2.009
ER -
배종성 and Jung, Doo Sig. (2017). An Empirical Study on the Impact of AIS Consulting on Business Performance. The Journal of Northeast Asia Research, 32(2), 255-278.
배종성 and Jung, Doo Sig. 2017, "An Empirical Study on the Impact of AIS Consulting on Business Performance", The Journal of Northeast Asia Research, vol.32, no.2 pp.255-278. Available from: doi:10.18013/jnar.2017.32.2.009
배종성, Jung, Doo Sig "An Empirical Study on the Impact of AIS Consulting on Business Performance" The Journal of Northeast Asia Research 32.2 pp.255-278 (2017) : 255.
배종성, Jung, Doo Sig. An Empirical Study on the Impact of AIS Consulting on Business Performance. 2017; 32(2), 255-278. Available from: doi:10.18013/jnar.2017.32.2.009
배종성 and Jung, Doo Sig. "An Empirical Study on the Impact of AIS Consulting on Business Performance" The Journal of Northeast Asia Research 32, no.2 (2017) : 255-278.doi: 10.18013/jnar.2017.32.2.009
배종성; Jung, Doo Sig. An Empirical Study on the Impact of AIS Consulting on Business Performance. The Journal of Northeast Asia Research, 32(2), 255-278. doi: 10.18013/jnar.2017.32.2.009
배종성; Jung, Doo Sig. An Empirical Study on the Impact of AIS Consulting on Business Performance. The Journal of Northeast Asia Research. 2017; 32(2) 255-278. doi: 10.18013/jnar.2017.32.2.009
배종성, Jung, Doo Sig. An Empirical Study on the Impact of AIS Consulting on Business Performance. 2017; 32(2), 255-278. Available from: doi:10.18013/jnar.2017.32.2.009
배종성 and Jung, Doo Sig. "An Empirical Study on the Impact of AIS Consulting on Business Performance" The Journal of Northeast Asia Research 32, no.2 (2017) : 255-278.doi: 10.18013/jnar.2017.32.2.009
