공공기관의 고성과작업시스템이 직무성과에 미치는 영향 : 직무만족의 매개효과와 조직지원인식의 조절효과를 중심으로

성요한 ( Yo-han Seong ),조준 ( Jun Cho ),윤동열 ( Dong-yeol Yoon ) 한국생산성학회 2021 生産性論集 Vol.35 No.4

Looking at the recent research trends related to strategic human resource management, we can see that the interests of members on High Performance Work Systems(HPWS) have started to affect the performance variables. Several researchers have discussed the possibility that individual attitudes and behaviors can systematically change the relationship between High Performance Work Systems(HPWS) and performance, but the empirical studies involved is considered to be limited. Therefore, this study examined the effects of perceived High Performance Work Systems(HPWS) organization on the employee's job performance, and the mediating effect of job satisfaction and the moderating effect of Perceived Organizational Support(POS) in this relationship. In addition, the moderated mediating effects of the High Performance Work Systems(HPWS) considering the process and situation leading to job performance were verified. Through this process, the High Performance Work Systems(HPWS) was intended to verify the improvement of job performance through which route. The analysis results of 247 individual level data in public institutions showed that High Performance Work Systems(HPWS) had a positive relationship with job performance and job satisfaction, and job satisfaction positively mediated the relationship between High Performance Work Systems(HPWS) and job performance. In addition, Perceived Organizational Support(POS) moderate between employees' job satisfaction and job performance. In particular, both internal and external factors, which are subordinate to job satisfaction, were found to affect job performance regardless of the high and low group of Perceived Organizational Support(POS). As such, this study has theoretical implications in that it has empirically identified the medial effects of job satisfaction in High Performance Work Systems(HPWS) and job performance that have not been studied systematically in previous studies, and the moderating effects of Perceived Organizational Support(POS) in relation to job satisfaction and job performance. In addition, the practical implications aexist in that the design and introduction of a personnel system with clear objectives and high relevance to job have demonstrated the importance of successful implementation of a High Performance Work Systems(HPWS).

고성과자와 비고성과자의 이직의도와의 관계: 성과주의 보상제도와 직무통제의 조절효과

최진아,장경운,김정순,권기욱 한국생산성학회 2024 生産性論集 Vol.38 No.1

인재경쟁 시대를 맞이하여 고성과자를 유지하기 위한 노력의 일환으로 그들의 이직에 영향을 주는 제도 및 요소에 대한 관심이 높아지고 있다. 다양한 연구들이 진행되고 있음에도 불구하고 개인의 성과수준과 이직의도 간의 관계를 명확히 보여준 연구가 충분하지 않고, 특히 고성과자의 이직의도가 비고성과자에 비해 어떻게 달리 형성되는지에 관한 실증 연구가 부족한 상황이다. 따라서, 본 연구는 개인의 성과가 이직의도에 미치는 영향에 있어, 성과주의 보상제도 인식 및 직무통제의 조절효과를 살펴보았다. 국내 직장인 236명을 대상으로 연구한 결과, 고성과자와비고성과자의 이직의도는 성과주의 보상제도 인식과 직무통제에 의해 영향을 받는다는 것을 보여주었다. 본 결과는인재경쟁 시대에 필요한 고성과자의 유지관리 관련 실무적 시사점을 제공한다. In the current era of intense competition for top talent, organizations are increasingly focused on retaining high performers, spurring a heightened scholarly interest in understanding the intricate systems and determinants that shape the turnover intentions of this critical demographic. Despite a wealth of research exploring the nexus between high performers and turnover intentions, a discernible gap persists in fully elucidating this relationship, particularly in discerning the distinct formation of turnover intentions among high performers compared to their non-high performing counterparts. Thus, this study meticulously examines the impact of individual performance on turnover intentions, with a specific emphasis on the nuanced moderating roles of perceived pay-for-performance and job control. Drawing upon the theoretical framework of social identity theory, this research dissects the complex process by which high performers shape their attitudes towards the organization. Particularly noteworthy is the illumination of how pay-for-performance, a cornerstone of performance-oriented human resource systems, exerts a profound influence on the turnover intentions of high performers. Furthermore, this study delves into the dynamic nature of turnover intentions among high performers, who often grapple with heightened job demands, by scrutinizing the impact of job control in scenarios where such demands are mitigated. Utilizing robust empirical data gathered from a meticulously selected sample of 236 professionals across diverse fields in South Korea, the findings of this study reveal a significant discrepancy in turnover intentions between high performers and their non-high performing counterparts, with the former demonstrating notably lower intentions to seek alternative employment. Moreover, it is evident that the turnover intentions of high performers are intricately intertwined with their perceptions of pay-for-performance and job control. These scholarly insights not only contribute to advancing theoretical discourse but also hold profound practical implications for the strategic management of high-performing talent, thereby augmenting organizational effectiveness in the fiercely competitive landscape of talent acquisition and retention.

The Effects of High Performance Work System Perceived by Organizational Members on Organizational Agility and Organizational Performance

김문준 공주대학교 KNU 기업경영연구소 2022 기업경영리뷰 Vol.13 No.4

The purpose of this study was to identify the effects of high-performing work systems and organizational agility perceived by organizational members on organizational performance, and the relationship between orga- nizational agility and organizational performance. For the purpose of this study, the SPSS 21.0 statistical program was applied to 181 copies of the effective questionnaire, which was the final response result of the organization members, and the following hypothesis verification results were shown. First, the analysis result of the hypothesis that the high performance writing system perceived by one-person organizational members will affect organizational agility was adopted. In addition, the high-performing work system showed a positive effect on all sub-variables of organizational agility (reactivity, flexibility, promptness, and proficiency), so Hypothesis 1 was adopted. Second, Hypothesis 2, the high performance work system, was shown to positively improve organizational performance. In addition, education and training, employment stabil- ity, evaluation and compensation, job design, and recruitment, which are sub-variables of the high-performance work system, were analyzed to have a statistically significant effect on organizational performance. Third, as organizational agility improves, organizational performance increases, so Hypothesis 3 was adopted. In addition, responsiveness, flexibility, promptness, and proficiency, which are sub-variables of organizational agility, all acted as positive factors in organizational performance. On the other hand, the results of this study demanded the need to improve awareness and perception of high performance work systems and organizational agility in order to improve organizational performance, which is the result of the advancement of organizational sustainability management. As a result, the importance of man- agement, personnel, organizational managers, managers, and working-level staff to continuously improve and strengthen organizational performance of all members of the organization has emerged. To this end, it was nec- essary to develop and strengthen competencies, which are discriminative factors of competition, by reorganizing the system for high-performance work systems and organizational agility, and strengthening the practicality of education and training programs as precedent factors.

기술집약적 중소기업의 핵심성과지표로서 기술경쟁력의 영향

서리빈 ( Ri Bin Seo ),윤현덕 ( Heon Deok Yoon ) 한국중소기업학회 2014 기업가정신과 벤처연구 Vol.17 No.4

혁신활동과 기업가정신의 활성화를 강조하는 창조경제의 시대에서 기술집약적 중소기업의 성과창출이 갖는 경제적, 정책적 및 전략적 의미와 그 중요성은 점차 높아지고 있다. 이들 중소기업이 목표된 성과를 달성하기 위해선 빠르게 변화하는 기술시장에 민감하게 반응하고 자사의 혁신활동을 조정·개선하려는 노력이 요구된다. 그리고 이러한 조정과 개선은 성과평가의 지속성과 정확성이 수반되어야 한다. 이에 따라 선행연구는 경쟁자의 모방이 어려운 기업특수자원의 개발·확보가 경쟁우위와 성과창출에 기여 한다는 자원 기반관점에 근거하여 기업이 보유한 자원과 역량이 성과에 미치는 직접적인 영향관계를 검증하고 있다. 그리고 중소기업의 성과지표에 관한 다수의 선행연구는 특허를 포함한 지적재산권의 수, 혁신제품 매출비중, 매출액 대비 연구개발비 비중과 같은 정량적 혁신성과지표와 함께, 매출액 성장률과 투자대비 수익률과 같은 재무적 기업성과지표를 주요지표로 채택하고 있다. 한편, 최근에는 위와 같은 정량적 지표가 자원의 한계성이 높고 혁신의 범위가 좁은 기술집약적 중소기업의 내재적 특성을 정확히 반영하는가에 대하여 의문을 제기하는 연구가 증가하고 있다. 일반적으로, 체계화된 경영관리능력과 연구개발경험이 부족한 중소기업, 특히 신생벤처기업의 경우에는 기술개발에 필요한 자원과 역량을 확보하고 일련의 혁신 프로세스를 통해 기업성과를 창출하기까지 시간적 격차, 즉 리드타임을 겪게 된다. 이들의 혁신 프로세스가 내포한 높은 복잡성과 불확실성에 견주어 볼 때, 측정 가능한 수치적 혁신지표가 가시화되기 어려운 상황 하에서 정량적 평가요소에 대한 지나친 강조는 오히려 지속적인 성과평가를 저해한다. 이는 시장 및 기술변화에 대응하고 신속히 자사의 혁신활동을 조정하는데 방해요소로 작용할 수 있으며, 이들 중소기업에게 보다 중요한 향후 혁신 잠재력에 대한 평가는 간과될 여지가 높다. 또한 자원기반관점에 기반한 다수의 선행연구가 투입-산출-결과의 혁신 프로세스(innovation process input-output-outcome)를 구조적으로 구분하지 않고, 주로 중소기업이 보유한 자원과 역량이 기업성과에 미치는 직접적 효과만을 분석한다는 점에서도 학문적 보완이 시급하다. 이상으로 논의된 문제의식에 근거하여, 본 연구는 기술집약적 중소기업이 기술혁신을 수행하는 가운데 활용 가능한 정성적 핵심성과지표로서 기술경쟁력(technological competitiveness)의 측정을 제안하고, 그 도입의 효과성과 타당성을 실증적으로 분석하기 위해 수행되었다. 우선, 중소기업의 기술혁신에 대한 문헌검토를 통해, 앞서 기술한 정량적지표가 갖는 문제점을 논의하고 정성적 성과지표 도입의 필요성을 기술하였다. 그리고 기술보증기금이 운용 중인 기술가치평가시스템의 정성적 평가요인을 본 연구목적에 부합하도록 조작적 정의를 실시, 중소기업이 개발하는 기술요소에 대하여 우수성, 시장성, 사업성이라는 세 가지 기술경쟁력 측정항목을 산정하였다. 다음, 선행연구에서 기술집약적 중소기업의 주요혁신자원으로 규명된 혁신역량(innovation capabilities)과 기업가적 지향성(entrepreneurial orientation)을 혁신 프로세스 투입으로, 기술경쟁력을 투입에 따른 산출로, 기업성과(business performance)를 투입과 산출의 결과로서 구조화시킨 연구모형과 가설을 수립하였다. 실증분석을 위해 벤처기업인증을 획득한 기술집약적 중소기업을 대상으로 설문조사를 실시, 총 360개의 유효표본에 대하여 위계적 회귀분석으로 가설검증이 이루어졌다. 분석결과, 기술집약적 중소기업의 혁신역량(R&D역량, 생산역량, 마케팅역량, 전략계획역량, 조직관리역량, 학습역량, 자원배분역량)과 기업가적 지향성(혁신성, 진취성, 위험감수성)의 모든 하위요소는 기술경쟁력을 대변하는 개발기술요소의 우수성, 시장성, 사업성을 강화하는데 기여하는 것으로 나타났다. 마케팅역량을 제외한 혁신역량과 기업가적 지향성의 하위요소는 기업성과의 증진에도 효과적인 것으로 나타났다. 그러나 투입-산출(혁신역량/기업가적 지향성→기술경쟁력)의 영향관계가 투입-결과(혁신역량/ 기업가적 지향성→기업성과)보다 높은 설명력과 적합성을 보이는 것으로 확인되었다. 또한 기술경쟁력의 세 가지 하위요소가 기업성과에 미치는 정(+)의 영향이 검증됨과 동시에, 기술경쟁력이 투입(혁신역량/기업가적 지향성)과 결과(기업성과)의 영향관계에서 완전 매개역할을 담당하고 있음이 확인되었다. 이는 혁신역량과 기업가적 지향성이 기술 경쟁력의 강화를 산출하고, 강화된 기술경쟁력이 기업성과라는 혁신 프로세스 결과를 이끄는 순차적이고 구조화된 관계를 분명히 보여준다. 이상의 결과는 연구자가 제안한 기술경쟁력 개념과 측정항목이 기술집약적 중소기업의 정성적 핵심성과지표로서 활용될 수 있음을 시사한다. 즉, 혁신역량과 기업가적 지향성이 기업성과에 미치는 약한 유의적 영향관계를 통해서 추론할 수 있는 리드타임 동안에는 기술경쟁력이 전략적 성과관리목표로서 인식되어야 한다. 나아가 본 연구는 투입-산출- 결과의 관점으로 구조화된 혁신 프로세스 모형을 제시하고, 이에 대한 학문적 이해를 증진하는데 기여하였다. 그리고 해당 모형을 기반으로 중소기업의 혁신 잠재력을 반영하는 기술경쟁력 평가의 적용가능성과 효과성을 검증하였다. 본 연구결과의 학문적, 실무적 시사점과 향후 연구방향은 결론에서 상세히 기술하였다. To achieve high performance standards depends on effectively measuring and monitoring company``s performance by reflecting continuously whether a firm reacts and adapts to external changes. A growing number of empirical works support key assertions of the resource-based view (RBV) literature that a firm``s competitive advantage and performance originated from its unique firm-specific resources and inimitable capabilities. Most based on the literature have examined the immediate impact of resources which a firm possesses on performance, and many of them have emphasized on quantitative indicators to measure innovation performance. However, high-tech small and medium-sized enterprises (SMEs) suffering from lack of resources and managerial expertise usually requires a longer lead time from obtaining resources to achieving anticipated outcomes than expected due to high complexity and uncertainty of their research and development (R&D). During the lead time, the SMEs with insufficient ability to keep evaluating current performance measurement continuously can face a challenge to identify directions for innovation in coping with external changes. In line with RBV, this study aims to develop a performance evaluation framework of innovation process that enables high-tech SMEs to identify the main weaknesses and take corrective measures during R&D periods. Starting from a review of the limitations and recommendations provided in the literature regarding technology and innovation management in SMEs, we propose that technological competitiveness (TC) may be a more accurate, key performance indicator of high-tech SMEs than widely accepted indicator, such as innovative product rates, patent numbers, and R&D spending. The concept of TC was developed on the basis of Korean Technology Guarantee Fund``s technology rating system that measures technological superiority, marketability and feasibility of a developing technology. In the samples of 360 Korean high-tech SMEs with the Venture Business Certificate issued by Korean Small and Medium Business Administration, the integrated research model structured with innovation capabilities (ICs), entrepreneurial orientation (EO), TC, and business performance was tested through multi-regression model. The results confirms that TC affected positively by ICs and EO should be considered a significant innovation process output that reinforces business performance of high-tech SMEs. Both of ICs-R&D, manufacturing, marketing strategic planning, organizational management, learning, and resource allocation capability- and EO-innovativeness, proactiveness, and risk-taking-have more positively effect on TC than business performance. Lastly, TC fully mediates the weaker relationships of ICs and EO with business performance. This framework of high-tech SMEs, the ICs/EO-TC-business performance relationship, contributes to forming the input-output-outcome mechanism of their innovation process as well as deeper understanding of the value of adapting TC into a performance evaluation measurement in the process of implementing technological innovation.

가족친화적 고성과작업시스템에 대한 듀얼아젠다 접근

노세리(Se ri No),이상민(Sang-Min Lee) 한국인사·조직학회 2011 인사조직연구 Vol.19 No.3

기업의 경영활동은 경제적 성과에 초점을 두고 수행되어 왔지만, 경제적, 사회문화적 환경의 변화 속에서 기업이 지속적으로 가치를 향상시키기 위해서는 경제적 성과뿐 아니라, 사회적 성과도 함께 고려해야 한다. 기업의 중요한 이해관계자인 근로자와 그 가족들의 가치관이 점차 일 중심에서 일과 삶의 조화를 중시하는 방향으로 변하면서 근로자들의 일과 삶의 조화는 기업이 다루어야 할 이슈로 대두되고 있다. 이제까지 기업의 경제적 성과 향상을 지향하고자 하는 노력은 주로 고성과작업시스템의 논의를 통하여 근로자들의 일과 삶의 조화의 이슈는 가족친화 경영을 통하여 다루어져 왔으며, 이를 통합적으로 다루고자 하는 시도는 매우 부족하였다. 이는 기업에게 있어 근로자들의 일과 삶의 조화와 경제적 성과 추구는 대립적으로 보였기 때문이다. 경제적 성과 향상과 일과 삶의 조화를 동시에 지향 할 수 있도록 작업시스템을 재설계 하고자 하는 관점을 듀얼아젠다 접근이라고 한다. 본 연구에서는 듀얼아젠다 접근을 통해, 기업이 경제적 성과와 근로자의 일과 삶의 조화를 동시에 추구할 수 있도록 고성과작업시스템과 가족친화경영을 통합한 작업시스템을 제시하고 그 효과를 측정하고자 한다. 실증분석은 「2007 사업체패널조사」 자료를 바탕으로 총 1,741개의 표본을 대상으로 실시하였다. 분석결과에 따르면, 고성과작업시스템과 가족친화경영은 각각 경제적 성과 향상에 긍정적인 영향을 주는 것으로 나타났다. 그러나 양성평등 수준으로 측정된 근로자의 일과 삶의 조화에 대하여 가족친화경영은 긍정적인 영향을 주는 것으로 나타났지만, 고성과작업시스템은 부분적으로 부정적인 영향을 미치는 것으로 나타났다. 마지막으로 고성과작업시스템과 가족친화경영은 일과 삶의 조화에 대하여 긍정적인 상호작용효과를 보였다. 연구결과에 따르면 고성과작업시스템은 근로자의 일과 삶의 조화에 부정적인 영향을 줄 수 있다고 볼 수 있다. 이를 극복하기 위해 조직은 가족친화경영의 도입을 고려하고 나아가 가족친화적 고성과작업시스템의 구축을 통하여 지속가능성 향상을 기대할 수 있을 것이다. 본 연구는 이제까지 조직의 경제적 성과 향상에 초점을 두고 논의되던 고성과작업시스템의 한계를 인식하고, 통합적인 관점을 통해 기업이 경제적 성과 향상뿐 아니라 일과 삶의 조화도 동시에 추구할 수 있는 작업시스템을 제시하였다는 점에서 의의가 있다. 연구의 한계점은 본문의 마지막에서 논의하도록 하겠다. Corporations traditionally carry out tasks that mainly focus on economic profit and organizational efficiency. However, corporations should consider social performance as well as economic profit to get sustainability of the firm in an uncertain and unstable business environment. Social performance, which corporations aim in the 21st century can be achieved by managing various stakeholder. Currently, the values of employees and their family, which are important to stakeholder, are changing from only work-oriented to both work and family -oriented. Thus, employees' work and life balance has become vital. This value change causes a transformation of the firm's culture and human resource management. Managing work and life balance for the employee has become an important issue for stakeholder and corporation. Until now, we have considered high-performance work system as a respond to the economical profits. And work and life balance is to the family-friendly management. However, an attempt to put economic performance and work and life balance in one picture was insufficient. These two are actually compatible to each other. Excessive pursue of economic profits may disrupt healthy work and life balance of employee and work and life balance seems to be achieved by sacrificing their economic profits. Dual agenda approach is a perspective of redesigning corporations work system that can achieve adversarial concepts of economic profits and work and life balance. In this research, through dual agenda approach, we will present family-friendly high-performance work system which could enhance organizational effectiveness and worker's work and life balance. This study was carried out with 「2007 Workplace Panel Survey from」 the Korea Labor Institute. The result of empirical analysis can be summarized as following. First of all, both high-performance work system and family-friendly management have positive effect on economic profit. Family-friendly management has positive effect on work and life balance. However, high-performance work system has negative effect on work and life balance. Finally, high-Performance work system and family-friendly management have interaction effect on work and life balance. The noticeable result of empirical analysis is that high-performance work system has negative effects on work and life balance. High-performance work system makes employees to commit to their work and lead to increase the work time, and builds a culture leading to competition among employees. Consequently, these characteristic of work system cannot make employees' work and life balance. Thus, family-friendly management should be considered along with high-performance work system to enhance not only economic profits but also work and life balance. This is because family-friendly management has positive effects on economic profits and it reduces negative effects that high performance work system has on the work and life balance. Thus, a need to integrate high-performance work system and family-friendly management is essential for enhancing economic profits of corporations and employees work and life balance. With the combined approach, the corporations can expect sustainability.

헌신형 인적자원관리 구성요소의 도입 유형에 따른 기업성과의 차이 연구

유병홍(Yoo, Byung Hong),김동주(Kim, Dong Ju) 한국인적자원관리학회 2011 인적자원관리연구 Vol.18 No.2

본 연구에서는 인적자원관리제도, 인적자원관리제도들의 묶음으로서 역량, 헌신, 기회의 세 가지 구성요소가 잘 갖추어진 구성형태로서 헌신형 인적자원관리 시스템이라는 연구 틀에 따라 각 구성요소 및 구성요소의 균형도입이 기업성과에 어떠한 영향을 미치는가를 살펴보았다. 본 연구에서는 첫째, 헌신형 인적자원관리 구성요소 도입이 기업성과를 높이고 둘째, 헌신형 인적자원관리 구성요소의 균형도입형, 불균형도입형, 저도입형의 순서대로 기업성과가 높을 것이라는 가설을 설정하였다. 분석 결과, 헌신형 인적자원관리 시스템에 포함된 헌신, 역량, 기회 구성요소는 모두 기업성과에 대하여 정(+)의 관련성이 나타나고 있다. 또한 헌신, 역량, 기회 세 가지 구성요소가 모두 균형 있게 도입된 균형도입형, 역량 관련제도 도입이 미흡한 불균형도입형, 모든 제도 도입이 미흡한 저도입형으로 분류할 수 있었고 기업성과는 균형도입형, 불균형도입형, 저도입형 순으로 높은 것으로 나타나고 있다. 본 연구는 의의는 다음과 같다. 첫째, 헌신형 인적자원관리의 구성요소들과 기업성과 간에는 유의한 정(+)의 관계가 존재하며, 헌신형 인적자원관리제도를 구성하는 요소들의 균형 도입을 통한 내적 적합성 향상이 기업성과 제고와 정(+)의 관련성을 가지고 있다는 점을 확인했다. 둘째, 헌신형 인적자원관리 시스템의 구성요소 및 균형 도입이 인적자원관리 성과, 조직성과, 재무성과 등의 전반적 기업성과에 효과성이 있음을 실증적으로 보여주었다. This study aims to investigate the impact of balanced adoption of three elements of competence, commitment, and opportunity on the firm performance. There search frame of this study is that high commitment HRM system as a bundles of various HRM systems comprises of those three elements of competence, commitment, and chance of participation. This study firstly set up a hypothesis of that the adoption of high commitment HRM systems would increase firm performance. Secondly, it hypothesizes that high commitment HRM system differs by the level of balances of the adoption of those three elements. When the balance of the adoption of those elements reaches optimal level, firm performance would be highest. On the other hand, when the adoption of the three elements lacks balance, the firm performance would be lower than the optimal balance level. Firm performance would be lowest for those which lacks in introduction of the three elements. The empirical result showed that commitment, competence, and chance of participation had positive relations to firm performance. High commitment HRM system has been classified according to the introduction of those three elements, and the three types of the system were identified. The firsttype was the system with balanced adoption of the three elements. The second type was the system with the adoption of only the two elements, commitment and chance of participation. The third type was identified as the system with the introduction of non of the three elements. The firm performance differ by each system. The first type was highest infirm performance. The second type was lower than the first type but higher than the third type. Lowest was the third type. This study was meaningful in that firstly, the empirical results confirms the views of universal approaches on the HRM system than the contingency approaches. The balanced adoption of HRM elements showed positive relations but moderation effects by those variables representing contingency views were not significant. Secondly, improvement of internal fits with balanced adoption of those elements of high commitment HRM system showed positive relations to firm performance. Thirdly, this study investigated the impact of high commitment HRM system and types of introduction not only on those of HRM performance, but also on those industrial relations performance, organizational performance, and financial performance. The empirical results showed that elements of high commitment HRM system and different types in adoption of those elements showed universal impact on both HRM performance and general firm performance.

고성과자와 저성과자의 이직의도: 전반적 조직공정성 지각의 역할

권기욱 한국기업경영학회 2015 기업경영연구 Vol.22 No.2

In a knowledge driven economy, organizations have recognized human resources as a source of sustained competitive advantage. In particular, retaining employees significantly influences organizations’ growth and profitability. Research in human resource management and organizational behavior have paid much attention to explaining employees’ retention and turnover processes. However, there are several limitations in this stream of research. First, although employee turnover could negatively influence firm performance, studies suggest that high performers’ turnover relative to low performers’ has differing impacts on firm performance. In addition, a recent study shows that although high performers’ turnover is negatively related to firm performance, low performers’ turnover are not significantly associated with firm performance. Nevertheless, most studies on employee’s turnover have not explicitly explored if high performers are more likely to leave their firm than low performers. Second, there are, in fact, a few theoretical and empirical studies on the relationship between employee performance and turnover intention or actual turnover. However, empirical results of this relationship are not unequivocal. For example, while studies indicates the negative relationship between employee performance and turnover, other studies show no relationship or positive relationship between employee performance and turnover. Third, as studies argue, there could be a direct relationship, either positive or negative, between employee performance and turnover behavior. However, scholars also suggest that this relationship may depend on the degree to which organizations recognize and reward employee performance using human resource practices such as performance-based compensation and promotion. Empirical studies support the moderating roles of such financial incentives on the relationship between employee performance and turnover. Although these studies help understand the employee performance-turnover relationship, there is lack of studies that investigate the moderating effects of other diverse factors besides financial incentives such as salary growth or promotion on the relationship between employee performance and turnover. Thus, this study explores these limitations and questions remained unanswered on the relationship between employee performance and turnover. First, this study examines the difference of turnover intention, which is a strong predictor of employee’s turnover behavior, between high performers and low performers. This study reviews diverse theoretical aspects of employee turnover including a March and Simon(1958)’s turnover model, which is foundation of understanding why and what factors could influence employees’ turnover intention and turnover behavior. Building upon three competing theoretical perspectives, this study develops three competing hypotheses related to turnover intention between high performers and low performers. Second, this study investigates the impacts of overall organizational justice perception on turnover intention of high performers and low performers. This study applies organizational justice theory and social exchange theory to develop hypotheses that turnover intention of high performers and low performers will be negatively influenced by overall organizational justice perception. Third, considering the conditional aspect of social exchange theory, this study predicts that the impacts of overall organizational justice perception on turnover intention will be stronger for high performers than low performer. The results of this study show that high performers’ turnover intention is lower than low performers’. In addition, the results indicate that while overall organizational justice perception negatively influences the turnover intention of both high performers and low performers, the effect of overall justice perception on turnover intention is stronger for high perform... 급변하는 경영환경 속에서 기업성과에 영향을 미치는 요인으로 인적자원관리의 중요성이 부각되고 있으며, 특히 고성과자의 확보, 유지 및 이직은 기업의 성과에 중요한 영향을 미칠 수 있는 것으로 나타나고 있다. 하지만, 기존의 개인의 성과와 이직 및 이직의도와의 관계를 살펴본 몇몇 논문들은 성과와 이직의 관계가 긍정적이라고 주장하는 한편, 몇몇 연구들은 이 관계가 부정적 또는 비선형적인 관계를 가진다고 주장한다. 이러한 개인의 성과와 이직의도 간의 관계의 복잡성과 불명확한 결과는 고성과자와 저성과자의 관리에 대한 기업들의 전략적인 대응을 어렵게 하고 있을 뿐만 아니라 성과와 이직에 관한 연구들을 이해하는데 어려움을 주고 있다. 이러한 상황에서 본 연구는 직원의 성과와 이직의 관계를 살펴보고 연구결과를 바탕으로 이론적이고 실무적 시사점을 제공하고자 한다. 이를 위하여, 본 연구는, 첫째, 고성과자와 저성과의 이직에 영향을 미치는 중요한 예측변수인 이직의도의 차이에 관하여 기존의 이직의도와 이직에 관련된 연구모델들을 바탕으로 살펴본다. 둘째, 고성과자와 저성과자의 이직의도가 전반적 조직공정성 지각에 의하여 영향을 받을 것이라는 것을 사회교환이론을 이용하여 설명하고, 셋째, 고성과자와 저성과자의 이직의도가 전반적 조직공정성에 의하여 영향을 받지만 그 영향의 정도는 고성과자에게 더 강하게 나타날 것이라는 가설을 도출한다. 가설검정은 6개 기업의 202명의 종업원들로부터 수집된 자료를 바탕으로 실증 분석을 실시하였다. 본 연구의 결과는 고성과자의 이직의도는 저성과자의 이직의도와 비교하여 낮게 나타났으며, 이들의 이직의도는 전반적 조직공정성 지각에 의하여 영향을 받는다는 것을 보여주었다. 또한, 고성과자의 경우 전반적 조직공정성이 이직의도에 미치는 영향이 저성과자와 비교하여 더 강하게 나타났다. 본 연구의 결과는 격화되는 시장경쟁에서 기업성과 향상을 위한 고성과자들의 유지관리에 관한 실무적인 시사점을 제공한다.

An Empirical Study on the Effect of a High Performance Work System on the Human Resource Performance of Accounting Experts in Korean Companies: Focusing on the Mediated Effect of Informal Learning

Yongbo Shim(Yongbo Shim),Taehyoung Mun(Taehyoung Mun),Jangsoon Lee(Jangsoon Lee) The International Academy of Global Business and T 2023 The International Academy of Global Business and T Vol.19 No.4

Purpose – The purpose of this study is to verify the effect of a high-performance work system on human resource performance and the mediating effect of informal learning in this causal relationship. Design/Methodology/Approach – The research method of this study is a quantitative approach, and the data was aggregated to the 1st Human Capital Corporate Panel Survey II (HCCPS) by the Korea Research Institute for Vocational Education & Training (KRIVET) due to its focus on the experience of accounting experts in Korean companies. A total of 1,024 participants were included in this study. Findings – The study found that high-involvement work organization and high-commitment HRM had a positive effect on organizational commitment and job competence in Korean companies, and that informal learning had a partial mediating effect in the causal relationship between a high-involvement work organization and organizational commitment and job competence. Research Implications – From a theoretical perspective, this research highlights the importance of informal learning in linking high-performance work system with human resource performance. In addition, this study also demonstrates the relational impact of high-commitment HRM and high-involvement work organization in Korean companies, further expanding the literature on workplace performance. From a practical perspective, this study suggests that companies need to incorporate effective high performance work systems, and build an environment to enable active informal learning opportunities. In addition, institutions should promote learning initiatives to maximize human resource effectiveness, ultimately improving organizational performance.

고성과 작업시스템과 혁신: 저성과자 관리관행의 조절효과

최형진,이아영,이상민 한국인사조직학회 2024 인사조직연구 Vol.32 No.1

Today, many organizations are pursuing innovation in order to survive in a rapidly changing environment. As a result, based on resource-based theory, organizations are introducing various human resource management practices for the growth of workers toward innovation. However, the resulting effect has not been the same for each company. This is because not enough consideration has been given to the relationship between the newly established human resource management practices and the existing practices of the company. The synergy effect of human resource management practices may be weakened or strengthened depending on how the sum of individual practices is bundled. From this point of view, this study conducted an exploration of the synergy between high-involvement work practices in high-performance work systems and low-performance management practices to create innovation based on the AMO framework. Specifically, the Korea Labor Institute's Workplace Panel Survey analyzed the moderating effect of low-performance management practices on the impact of high-involvement work practices for innovation. According to the analysis results, high-involvement work practices had a positive effect on innovation. In addition, the relationship between high-involvement work practices and innovation was moderated positively by pull-type practices among low-performance management practices. On the other hand, among the low-performance management practices, push-type practices did not have a significant moderating effect on the relationship between high-involvement work practices and innovation. Based on the results, we discussed the need for low-performance management and the direction for organizations pursuing innovation in high-performance work systems.

코스닥 상장 기업의 혁신성과가 재무분석가 예측치에 미치는 영향

이기세,안미강 한국세무학회 2024 세무와 회계저널 Vol.25 No.1

As the economic situation begins to improve after COVID-19, interest in job creation and economic recovery is increasing. Accordingly, this study aims to verify how information users evaluate high-growth firms that show high growth in sales and employment. High-growth firms that create innovation performance can be highly desirable for investment due to their rapid growth rate and high performance reports. Additionally, investors become interested in highgrowth firms that show innovative performance. Investors demand information, and financial analysts announce forecasts for high-growth firms based on these investors’ demands. Therefore, verifying the relationship between high-growth firms and financial analyst forecasts can provide an opportunity to determine how users of external information reflect innovation performance in investment decisions. We also examined whether intangible assets affect financial analyst forecasts of high-growth firms. The sample firms are those listed on the KOSDAQ from 2011 to 2019, and the proxy for innovation performance was measured by whether or not they were selected as high-growth firms announced by the STEPI. As a result of analyzing the effect of the selection of high-growth firms and intangible assets on financial analysts forecasts, the forecast bias of financial analysts for high-growth firms was small and accuracy was high. It was confirmed that in high-growth firms, the intangible assets in high-growth firms, the greater the forecast bias and the lower the accuracy. These analysis results indicate that investors interested in high-growth firms should make decisions by considering the feasibility of research and development activities.