論文提要內容:

過去，有關管理會計之研究，一般都局限在會計技術本身之改善，以期能建立一套適用於所有組織之最佳會計系統。然而，由於受到實證結果相互矛盾之影響，以及由於組織權變理論非常盛行的原因，因此會計學者便逐漸接受權變之觀點，視組織為一開放的系統(Open system)，而與環境之變動息息相關。在此情況下，一個有效之管理會計系統，應該是指最能配合其運作所處的組織環境者而言。

本文亦採權變理論之觀點，以文獻探討與問卷調查二法同時進行研究，目的在分析環境變動對於管理會計系統投入、執行、產出三個層面的影響。結果發現，管理會計系統的投入面與執行面二者與環境變動確有非常密切之關係。因此，如何區應環境與組織結構之變動以設計適當的管理會計資訊系統，誠為未來學者應進一步探討之主題。

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