Earticle

초록

영어

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..

목차

Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경 및 가설설정
Ⅲ. 연구설계
Ⅳ. 실증분석
Ⅴ. 결론
참고문헌

키워드

저자

• 서란주 [ Ranju Seo | 대구대학교 경영학부 ] 제1저자
• 이원기 [ Wonki Lee | 경상국립대학교 회계세무학부 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380