企業所採取經營策略之適切與否，對於企業經營之成敗具有重大影響；而設計一套適切的管理會計制度來幫助企業經營亦是不容忽視。策略與管理會計之間呈何關係呢？根據學者對績效良好之美日企業所作的實證研究結果顯示，管理會計制度應與策略的方向一致，輔助策略之實施進行。但，對策略為何會影響且如何影響管理會計制度的設計．選擇，卻缺乏一較為合理之說明。本研究以成功的國內本土企業宏碁為對象，採用深入研討之個案研究方式，並引進經營策略構成要素之一的累積「資訊」經營資源的觀點，來探討策略與管理會計之關係，試著對策略為何且如何影響管理會計制度之設計．選擇，提供一較為合理之解釋。根據對宏碁之研究結果顯示，透過累積資訊資源的觀念之導入，可對策略與管理會計制度之關係提供一合理說明。即根據企業所採的策略，欲累積之資訊資源的重點內容可能隨之改變，累積的程序及方式也跟著不同，故會影響和資訊之收集．累積有關之資訊系統（information system）- 管理會計制度。研究結果亦顯示，管理會計制度會促進資訊資源之累積。

Whether the management strategy that an enterprise takes is appropriate or not will have an important impact on success or failure of business administration. And designing an appropriate management accounting system to assist business administration also cannot be neglected. What is the relationship between management strategy and management accounting systems? According to the empirical research findings before that through surveying of excellent American and Japanese firms, management accounting systems should be consistent with the direction of strategy, and assist the implementation of how the strategy impacts the design and choice of management accounting systems, are lack of reasonable explanations. Through a case study of successful Taiwanese enterprise - Acer, this study introduces the idea of a component of management strategy - accumulation of information resources to investigate the relationship of strategy (i.e. what a kind of information resources that a firm would want to accumulate) and management accounting systems, and try to provide a reasonable explanation about why and how the strategy impacts the design and choice of management accounting systems. Based on a case study of Acer (the research discussed in this paper), the results indicate that through the introduction of the idea of accumulating information resources, can provide a reasonable explanation to the relationship between strategy and the firm's use of management accounting systems. That is, according to a firm's strategy, the focused content of information resources that the firm wants to accumulate may differ among firms, and the process and method of accumulation will also be different, so it will influence information systems that concerning the collection and accumulation of information - management accounting systems. The results also illustrate management accounting systems tend to promote the accumulation of information resources.