Abstract
[Purpose]This paper analyzes the impact of corporate management characteristics, including the business environment, business strategy, and business innovation, on the utilization of strategic MAS and MAP. [Methodology]For the research methodology, we used SPSS 25 to verify Cronbach's alpha values and conducted an exploratory factor analysis for validity testing. We also examined the correlation between variables using Pearson's correlation coefficient. Furthermore, we performed confirmatory factor analysis using AMOS and conducted structural equation modeling for hypothesis testing. [Findings] The results of this study, firstly, that environmental uncertainty, differentiation strategy in business strategy, and advanced production technologies and management innovation methods in business innovation have a significant impact on the utilization of strategic MAS. Secondly, the utilization of strategic MAS was found to have a significant impact on MAP. [Implications]This study is significant in considering various corporate management characteristics simultaneously in relation to the utilization of management accounting systems and the performance of management accounting personnel.
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