The Effect of Management Accounting Capabilities on the Use of Management Accounting Systems

The purpose of this study is to explore how the use of management accounting differs according to the organizational ability to use management accounting for management purposes (management accounting capabilities). In this study, we focus on two management accounting capabilities: experiential learning capability and absorptive capacity. The results of the analysis confirmed that high experiential learning capability promotes the active use of advanced management accounting methods and management control. On the other hand, it was only confirmed that high absorptive capacity promotes the use of advanced management accounting methods, suggesting that there is a possibility that the use of management accounting is affected differently depending on management accounting capabilities. In addition, it was inferred that having both experiential learning capabilities and absorptive capacity is important for the use of advanced management accounting methods.