본 연구는 경영전략, 경영혁신, 전략적 관리회계시스템과 경영성과 간의 통합적인 관계를 분석하는 데 연구목적이 있으며, 경영전략과 경영혁신의 외생변수로 경영환경을 사용하였다. 가설검증을 위해 독립변수로는 경영환경 변수로 환경 불확실성과 경쟁강도, 경영전략 변수로 차별화전략과 원가우위전략, 경영혁신 변수로 첨단생산기술과 경영혁신기법을 사용하였으며, 매개변수인 전략적 관리회계시스템은 전략적 원가관리시스템과 전략적 성과관리시스템으로서의 성과측정치 다양성 및 성과관리시스템 전략적 이용을 사용하였고, 종속변수로서의 경영성과는 재무적 성과와 비재무적 성과로 나누어 사용하였다.

The purpose of this study is to analyze the comprehensive relationships between business strategy, management innovation, strategic management accounting system and business performance, and the business environments have been used as an exogenous variable for business strategy and management innovation. The results are as follows. First, this study found that the business strategy significantly affected by the environment uncertainty, and the management innovation significantly affected by the environment uncertainty and competitiveness strength. Second, the strategic management accounting technique significantly affected by the discrimination strategy and the business innovation, the diversity of performance measurements significantly affected by the discrimination strategy, overall cost leadership strategy, and the strategic management accounting technique, and the strategic usage of performance management system significantly affected by the discrimination strategy and the introduction of business innovation technique. Third, the business performance significantly affected by the strategic management accounting technique and the diversity of performance measurements.