A Theoretical and Empirical Research on Designing New Accounting Information System of Strategic Firms

这项研究的目的是讨论和实证检验企业战略-会计系统关系的各个方面。到目前为止，根据我们的研究，我们已经确定了四种战略类型--防御者、反应堆、分析者和勘探者。这些战略类型有助于会计信息系统的设计。综上所述，我们的研究表明：(1)组织采取各种战略来稳定其环境条件；(2)每种战略类型都有其独特的应对环境条件的会计系统；(3)企业战略与会计系统之间存在相互依存关系。许多创新型(战略性)企业一直在采用新技术，如JIT、FMS、CAD/CAM、CIM等，以提高生产率和竞争力。许多公司已经安装了柔性制造系统。FMS的问世--以及最终的CIM--将在许多方面给日本工业带来根本性的变化。

The purpose of this study is to discuss and to examine empirically aspects of the corporate strategy-accounting system relationship. So far from our research, we have identified four strategic types-the Defender, the Reactor, the Analyzer, and the Prospector. These strategic types help design the Accounting Information Systems.In sum, our studies have indicated that : (1) organizations engage in a variety of strategies to stabilize conditions in their environments, (2) each strategic type has its own unique accounting system of response to environment conditions, (3) interdependencies between the corporate strategy and the accounting system exist.Then, the environment of managerial accounting undergoes the changes, the demands for new managerial accounting systems are ever increasing. Many innovative (strategic) firms have been adopting new techniques-such as JIT, FMS, CAD/CAM, CIM, etc. -to improve their productivity and competitive strength. FMS has already been installed at many companies. The availability of FMS -and eventually CIM -will bring fundamental changes to Japan industry in many ways.