조직정치가 성과측정지표의 다양성과 기업성과에 미치는 영향

이다솜(제1저자) ( Da Som Lee ),이상완(교신저자) ( Sang Wan Lee ),김순기(공동저자) ( Soon Kee Kim ) 한국회계학회 2015 회계학연구 Vol.40 No.6

조직정치는 개인이나 집단이 자신들의 이해관계를 추구하기 위해 취하는 의도적인 행동을 의미한다. 본 연구는 이러한 일상적인 조직의 행동인 조직정치의 개념을 도입하여 조직정치가 성과에 영향을 미치는 영향을 관리회계적 관점에서 조명하고자 한다. 이러한 연구 목적을 달성하기 위해 첫째, 조직정치를 일반적인 정치행동과 보상과 관련된 정치행동으로 나누어 기업성과와의 관계를 검정한다. 둘째, 조직정치와 성과측정지표의 다양성간의 관계를 검정하여 조직정치가 관리통제시스템에 어떠한 영향을 미치는지 고찰한다. 셋째,다양한 관점의 성과측정지표의 활용과 기업성과간의 관계를 검정하고, 성과측정지표의 다양성이 조직정치와 기업성과간의 관계에서 어떠한 역할을 수행하는지 분석한다. 실증분석은 국내 KOSPI 상장 제조기업을 대상으로 한 설문을 통하여 획득한 자료를 이용하여 수행되었다. 실증분석 결과, 조직정치와 기업성과간에는 직접적으로 유의한 관계가 나타나지 않았다. 또한, 일반적인 정치행동은 네 가지 관점의 성과지표의 활용에 모두 부(-)의 영향을 주는 것으로 나타났으며, 성과측정지표의 네 가지 관점 중 고객관점과 학습과 성장관점은 각각 일반적 정치행동과 재무성과, 일반적 정치행동과 비재무성과간의 관계에서 완전매개역할을 수행하는 것으로 나타났다. 본 연구는 관리회계분야에서 다루어지지 않았던 조직정치의 개념을 도입하여, 조직정치와 기업성과간의 관계를 성과측정지표의 다양성의 역할을 고려하여 실증적으로 제시하였다는데 그 의의가 있을 것으로 기대된다. This study investigates the impact of organizational politics on firm performance in the view of management accounting. Organizational politics which means intentional behaviors of individuals or groups on the purpose of pursuing their own interest regardless of organizational interests is ubiquitous almost every organization and influences on overall organizational activities, structure, and performance(Ferris and Kacmar 1992). Nevertheless, management accounting research has not focused on the importance of organizational politics. Prior studies on organizational politics generally document the findings of negative effect of organizational politics on performance in the view of organizational theory or organizational behavior research. These studies have mainly focused on the influence of organizational politics on individual employees`` cognition or behaviors which directly link to firm performance and relied on empirical analysis in the level of individual rather than organization. Also, prior research has overlooked the influence of organizational politics on the management and control despite of its importance related to organizational process, structure, and performance. This study extends limited prior studies by examining the direct and indirect effect of organizational politics on firm performance considering the role of management control systems. Although the concept of organizational politics can be classified into several dimension, most prior studies have not considered the different effect of each dimension of political behaviors. Thus, this study explains organizational politics in detail by dividing it into two different types of political behaviors named general politics and reward related politics. To achieve the purpose of study, firstly, we examine the relationship between organizational politics and firm performance. Secondly, we investigate the impact of organizational politics on management control systems using performance measure diversity. Thirdly, this study analyzes the association of each diverse perspectives of performance measurement and firm performance. Finally, we examine the mediating role of performance measure diversity in the relationship between organizational politics and firm performance. Empirical analysis is implemented using survey data collected from manufacturing firms listed in the KOSPI market. We analyze hypotheses by applying partial least square structural equation modeling. The empirical result shows that organizational politics does not impact on organizational performance directly. Also, general political behaviors negatively influence on all four perspectives of performance measurement, which means general political behaviors hinder performance measure diversity. Organizational control basically aims to align individual goals to organizational goals. Regarding the definition of organizational politics pursuing personal interests at the expense of organizational benefits, organizational politics intrinsically contrasts to the aim of organizational control. The evidence of negative effect of general political behaviors on performance measure diversity partially supports the prediction based on above logical inference. Customer perspective of performance measurement plays a mediating role in the relationship between general political behaviors and financial performance while learning and growth perspective of performance measurement mediates the relationship between general political behaviors and non-financial performance. Taken as a whole, the results present that organizational politics indirectly influence on firm performance in a negative way through reduced dependence on management control systems, such as design and use of performance measurement systems suggested in this study. This study is expected to contribute on management accounting research in that it introduces the organizational politics in the perspective of management accounting and sheds a light on the role of management control systems in the relationship between organizational politics and firmperformance by presenting empirical evidences. To the best of our knowledge, as the first management accounting research dealing the effects of organizational politics in the level of organization, this would put a bridge on the gap between organizational politics and firm performance with considering the role of performance measure diversity. We expect this exploratory study on organizational politics would serve as catalyst for the further research regarding organizational politics as an important context related to management control systems and performance.

예산관련행동이 조직몰입, 상사신뢰, 그리고 관리적 성과에 미치는 영향

이다솜(Lee Da-som),이상완(Lee Sang-wan),김재열(Kim Jae-yeol) 한국국제회계학회 2016 국제회계연구 Vol.0 No.67

예산제도에 대한 선행연구는 예산을 행동적 차원에서 조명할 필요가 있다고 주장한다. 그러나 이들 연구는 대부분 영리조직의 예산제도에 대해 논의하였으며 비영리조직에 대한 예산연구는 한정되어 있다. 본 연구의 목적은 군 조직의 예산관리자의 예산관련행동이 조직몰입, 상사신뢰와 같은 조직행동적 개념과 관리적 성과에 미치는 영향을 규명하는 것이다. 구체적으로 예산관련행동은 예산차이에 대한 평가, 상하급자와의 의사소통, 그리고 예산교섭행위의 세 가지 차원으로 분류되어 그 영향을 제시한다. 본 연구의 목적을 달성하기 위해 첫째, 각 예산관련행동의 관리적 성과에 대한 직접적인 영향을 고찰하고, 둘째, 각 예산관련행동 차원이 조직몰입과 상사신뢰라는 조직구성원의 인지 · 행동적 차원에 어떠한 영향을 미치는지 규명한 후, 셋째, 조직몰입과 상사신뢰의 관리적 성과에 대한 영향을 검증하고자 한다. 이로써 예산제도의 활용을 행동적 차원에서 조명하여 궁극적으로 조직의 성과에 영향을 미치는 조직구성원의 태도 및 행동, 그리고 성과와의 관계를 비영리조직의 특성을 고려하여 설명하고자 한다. PLS 구조방정식을 이용한 분석결과, 예산차이에 대한 평가는 조직몰입, 상사신뢰, 그리고 관리적 성과에 유의한 영향을 미치지 못하는 것으로 나타나 군 조직에서 예산차이에 대한 평가행동이 상대적으로 중요성을 갖지 못함을 보였다. 한편, 상하급자와의 의사소통은 조직몰입, 상사신뢰, 그리고 관리적 성과 모두에 대해 유의한 정(+)의 영향을 미쳤고, 예산교섭행위는 조직몰입과 상사신뢰에 대하여만 유의한 정(+)의 영향을 미치는 것으로 나타났다. 이러한 연구결과는 관리회계연구 및 기술적인 차원에 머물러있던 군 조직의 예산관련연구에 시사점을 제공할 것으로 기대된다. Previous studies on budget systems insist that budget systems should be highlighted in terms of behavioral perspective. However, most of those studies discuss budget systems in profit organizations, not focusing on those in non-profit organizations. The purpose of this study is investigating the effects of budget managers" budget-related behavior on organizational commitment, trust in supervisors, and managerial performance in the military organization. Specifically, budget-related behavior is classified into three dimensions: evaluation of budget variance, communication with supervisors and subordinates, and budget negotiations. First, this study explores the direct effect of each budget-related behavior on managerial performance. Second, we examine how budget-related behavior affects organizational commitment and trust in supervisors that represent the organizational members" cognition and behaviors in organization. Third, this study documents the influence of organizational commitment and trust in supervisors on managerial performance. Therefore, this study is expected to describe the behavioral aspects of the budget systems in terms of their effects on organizational behaviors and managerial performanc. The results from analyzing PLS-SEM shows that evaluation of budget variance of budget-related behavior does not affect organizational commitment, trust in supervisors, and managerial performance, which implies the evaluation of budget variance is not much significant in military organizations. On the other hand, communication with supervisors and subordinates shows positive effects on all variables, while budget negotiations positively affects organizational commitment and trust in supervisors only. These results will be insightful to limited managerial accounting literature on the budget systems in non-profit organizations and military organization literature.

수도계량기의 동파 방지를 위한 벨로즈 튜브 설계

이다솜(Da-Som Lee),곽재섭(Jae-Seob kwak),박영환(Young-Wan Park),이종중(Jong-Jung Lee),김병탁(Byung-Tak Kim),이성호(Sung-Ho Lee) 대한기계학회 2017 대한기계학회 춘추학술대회 Vol.2017 No.11

A water meter is widely using to measure the amount of water flow but sometimes the water inside a water meter takes a phase transition from liquid to solid (or freezing) at a temperature below a freezing point in winter. This phase transition causes the serious malfunction such as blocking of a flow, shutdown of a process and breakage of a water meter. In this paper, a new design structure of a water meter, which occupies a bellows tube, is proposed for preventing the breakage by freezing and the prevention effect of freezing breakage was verified using finite element analysis. When a working pressure of 0.3MPa at new design of a water meter was applied, a maximum magnitude of Von-Mises stress was 81.78MPa and it belonged to a safe range compared by a yield stress of a brass material. In addition, the water meter at the lower temperature could afford to properly work because the inside volume of the bellows tube expanded during an ice generation. Therefore, it can be confirmed that the new water meter having a bellows tube effectively prevents the breakage.

딸기(Fragaria ananassa var. ‘Seolhyang’) 잎 분획별 추출물의 화장품 소재 특성

이다솜(Da-Som Lee),김경희(Kyoung-Hee Kim),육홍선(Hong-Sun Yook) 한국식품영양과학회 2018 한국식품영양과학회지 Vol.47 No.3

딸기(Fragaria ananassa var. ‘Seolhyang’) 잎을 이용하여 80% ethanol로 농축한 후 이를 n-hexane, ethyl acetate, n-butanol, water 용매로 분획한 다음 미백(tyrosinase 저해 활성), 주름 억제(collagenase 저해 활성, elastase 저해활성), 보습 효과(hyaluronidase 저해 활성), 항균 활성을 측정하여 화장품 산업에서 기능성 소재로서의 이용 가능성을 확인하고자 하였다. 딸기 잎 추출물의 분획별 미백, 주름억제, 보습 효과를 측정한 결과 항산화와 마찬가지로 ethyl acetate 분획물에서 가장 높은 활성을 나타냈으며, 특히 collagenase 저해 활성, elastase 저해 활성 실험에서는 ethyl acetate 분획물과 n-butanol 분획물에서 양성 대조군인 ascorbic acid보다 더 높은 활성을 나타내어 주름 생성억제에 탁월한 효능을 나타내는 것으로 나타났다. Hyaluronidase 저해 활성에서는 전반적으로 모든 분획물에서 낮은 활성을 보였으나, 낮게나마 ethyl acetate 분획물에서 활성을 나타내었다. 딸기 잎 추출물의 분획별 항균 활성은 5 mg/disc 농도의 80% ethanol 추출물과 water 추출물에서 나타났으며, 9.25~11 mm의 저해환 크기를 나타내었다. 미백, 주름 억제, 보습 효과 실험에서는 ethyl acetate 분획물의 활성이 가장 높게 나타났으며, 항균 활성 실험에서는 80% ethanol과 water 분획물에서 활성을 나타내어 천연항균 소재로서의 가능성을 보여주었다. To examine the effects of the fractions from strawberry (Fragaria ananassa var. ‘Seolhyang’) leaf extract on skin care, this study measured the anti-microbial activities, tyrosinase inhibition activity, collagenase inhibition activity, elastase inhibition activity, and hyaluronidase inhibition activity. The tyrosinase inhibition activity and collagenase inhibition activity on the ethyl acetate fraction showed the highest IC50 values at 9.22±1.19 mg/mL and 2.56±0.25 mg/mL, respectively. The elastase inhibition activity of the extracts was 93.70±4.49% (ethylacetate fraction), 92.22± 2.22% (n-butanol fraction), 77.19±5.32% (n-hexane fraction), 69.38±1.78% (water fraction), and 44.12±3.92% (80% ethanol extract), respectively, at 1.25 mg/mL concentration. For the hyaluronidase inhibition activity, the ethylacetate fraction exhibited low hyaluronidase inhibition activity, but the others did not reveal any notable hyaluronidase inhibition activity. With regard to the antimicrobial activity, the 80% ethanol extract was effective on five bacteria, Bacillus cereus, Bacillus subtilis, Escherichia coli, Enterobacter cloacae, and Salmonella enterica, and the water fraction was effective against B. cereus, B. subtilis, E. coli, Ent. cloacae, S. enterica, and Pseudomonas aeruginosa.

딸기(Fragaria ananassa var. ‘Seolhyang’) 잎 분획별 추출물의 항산화 활성 평가

이다솜(Da-Som Lee),김경희(Kyoung-Hee Kim),육홍선(Hong-Sun Yook) 한국식품영양과학회 2018 한국식품영양과학회지 Vol.47 No.3

본 연구는 천연물인 딸기(Fragaria ananassa var. ‘Seolhyang’)잎을 이용하여 80% 에탄올로 농축한 후 이를 nhexane, ethyl acetate, n-butanol, water 용매로 분획한 다음 총 폴리페놀 함량, 총 플라보노이드 함량, DPPH 라디칼 소거 활성, ABTS 라디칼 소거 활성, FRAP 활성, reducing power를 평가하였다. 딸기 잎 에탄올 추출물의 추출수율은 22.37%였으며, 분획물의 수율은 water 분획물에서 가장 높은 수율을 나타내었고 n-hexane 분획물에서 가장 낮은 값을 나타내었다. 딸기 잎 추출물 및 분획물의 총 폴리페놀 함량 및 플라보노이드 함량은 각각 43.06~516.85 mg GAE/g과 13.13~191.07 mg CE/g의 함량을 나타내었으며, 항산화 활성은 모두 ethyl acetate 분획물에서 가장 높게 나타났다. 이상의 결과에서 딸기 잎의 추출물 및 분획물 중 ethyl acetate 분획물의 경우 우수한 항산화 활성을 나타내어 식품첨가물 및 화장품 소재로써 이용 가능성이 있음을 확인하였다. This study analyzed the antioxidant activities (total polyphenol contents, total flavonoid contents, 2,2-diphenyl-1-picrylhydrazyl (DPPH) radical scavenging activity, 2,2’-azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) radical scavenging activity, ferric reducing antioxidant power (FRAP) activity and reducing power) to investigate the functional effects of fractions of strawberry (Fragaria ananassa var. ‘Seolhyang’) leaf extract. The extraction yield of ethanol extract of strawberry leaves was 22.37%, while total polyphenolic and flavonoids contents of fractions of the strawberry leaf extract were 43.06∼516.85 mg gallic acid equivalent/g and 13.13∼191.07 mg catechin equivalent/g, respectively. The ethyl acetate fraction of strawberry leaves extract showed the highest total polyphenols and total flavonoids content, the highest DPPH, ABTS, and FRAP activity, and the greatest reducing power. These results suggest that the ethyl acetate fraction of strawberry leaf extracts can be used as a food additive and anti-aging cosmetic material.

추출 온도에 따른 꽃송이버섯(Sparassis crispa)의 부위별 항산화 활성

이다솜(Da-Som Lee),김경희(Kyoung-Hee Kim),육홍선(Hong-Sun Yook) 한국식품영양과학회 2016 한국식품영양과학회지 Vol.45 No.11

본 연구에서는 열수 추출 방법을 이용하여 추출 온도에 따른 꽃송이버섯의 부위별 총폴리페놀 및 총플라보노이드 함량, 항산화 활성(DPPH 라디칼 소거 활성, ABTS 라디칼 소거활성, FRAP 활성, 환원력)을 측정하였다. 총폴리페놀 및 총플라보노이드 함량, FRAP 활성, 환원력 실험에서는 95°C에서 추출한 꽃송이버섯의 균사체가 가장 높은 함량과 활성을 보였고, DPPH 라디칼 소거 활성에서는 60°C에서 추출한 꽃송이버섯의 균사체가, ABTS 라디칼 소거 활성에서는 95°C에서 추출한 꽃송이버섯의 자실체가 가장 높은 활성을 나타내었다. 한편 동일한 부위에서 추출 온도별로 비교하였을때 총폴리페놀 및 총플라보노이드 함량, ABTS 라디칼 소거활성, FRAP 활성에서는 60°C에서 추출한 꽃송이버섯보다 95°C에서 추출한 꽃송이버섯에서 더 높은 함량과 활성을 나타냈으며, 동일한 추출 온도에서 부위별로 비교하였을 때는 총폴리페놀 및 총플라보노이드 함량, DPPH 라디칼 소거활성, FRAP 활성, 환원력 실험에서 균사체가 자실체보다 더 높은 함량과 활성을 나타내었다. 이에 추출 온도에 따른 꽃송이버섯의 부위별 항산화 활성을 살펴본 결과 전반적으로 60°C에서 추출하였을 때보다 95°C에서 추출하였을 때가 항산화 활성이 더 우수하였으며, 자실체보다는 균사체에 더 많은 항산화 성분을 함유하고 있음을 알 수 있었다. 이를 바탕으로 주로 이용되는 자실체뿐만 아니라 균사체에도 많은 항산화 성분을 함유하고 있으며, 높은 온도에서 추출했을때 그 성분의 용출이 더 용이해짐을 알 수 있어 이를 이용한 천연 항산화제의 기능성 식품 및 소재로서의 이용과 개발가능성이 시사되었다. This study was carried out to investigate antioxidant compounds (total polyphenol and total flavonoid) and antioxidant activities (DPPH radical scavenging activity, ABTS radical scavenging activity, FRAP activity, and reducing power] of the mycelium and fruit body of Sparassis crispa depending on extraction temperature (60°C and 95°C). For total polyphenols, total flavonoids, FRAP activity, and reducing power, the mycelium of S. crispa extracted at 95°C showed the highest contents and activities. The mycelium of S. crispa extracted at 60°C and fruit body of S. crispa extracted at 95°C showed the highest DPPH radical scavenging activity and ABTS radical scavenging activity, respectively. This study suggests that the antioxidant activities of S. crispa extracted at 95°C are better than those of S. crispa extracted at 60°C, and the mycelium contained more antioxidant compounds than the fruit body.

수도계량기의 동파 방지를 위한 벨로즈 튜브 설계

이다솜(Da-Som Lee),곽재섭(Jae-Seob Kwak) 대한기계학회 2018 大韓機械學會論文集A Vol.42 No.9

수도계량기는 물의 양을 측정하는 데 널리 사용되는 기기이다. 그러나 겨울철 어는점 이하의 온도에서 수도계량기 내부의 물은 액체에서 고체로 상변화가 발생한다. 이러한 상변화는 유량 차단 및 수도계량기의 파손과 같은 심각한 문제점을 유발시킨다. 본 논문에서는 동결에 의한 파손을 방지하기 위해 벨로즈 튜브를 사용하여 새로운 수도계량기의 설계 구조를 제안하고, 동결에 의한 파손 예방을 검증하기 위해 유한 요소 해석을 이용하였다. 동파 방지를 위해 설계된 벨로즈 튜브는 작동 압력 0.3MPa이 적용될 때, Von-Mises 응력의 최대 크기는 81.78 MPa로 황동 재료의 항복 응력에 비해 안전한 범위에 속함을 확인할 수 있었다. 또한, 저온에서 수도계량기 내 얼음이 발생함에 따라 벨로즈 튜브의 체적 증가로 인해 체적을 충분히 수용할 수 있음을 확인할 수 있었다. 따라서 벨로즈 튜브를 채용한 새로운 수도계량기는 겨울철 동파를 효과적으로 방지할 수 있다고 판단된다. Water meters are widely used to measure water flow. However, sometimes the water inside the water meter can undergo a phase transition from liquid to solid (i.e., freezing) at temperatures below the freezing point in winter. This phase transition can cause serious malfunctions, such as blockage of the flow, shutdown of a process, and breakage of the water meter. In this study, a new design for a water meter structure is proposed, which includes a bellows tube to prevent breakage by freezing. The prevention of freezing breakage was verified using finite element analysis. When a working pressure of 0.3 MPa was applied to the proposed new water meter design, the maximum magnitude of the von Mises stress was 81.78 MPa, which corresponds to a safe range according to the yield stress of brass materials. In addition, the water meter could work properly at the lower temperature because the interior volume of the bellows tube expands during ice generation. Therefore, the results confirm that the proposed water meter design with a bellows tube effectively prevents breakage.

고무차륜 AGT의 진동저감을 위한 방진 주행로 진동실험 결과 분석

이다솜(Da-Som Lee),김경필(Gyeong-Pil Kim),김재식(Jae-Sik Kim),남덕호(Deok-Ho Nam),김영빈(Young-Bin Kim),백건희(Keon-Hee Baek),이호용(Ho-Yong Lee),박기준,서명원(Myung-Won Suh) 한국자동차공학회 2020 한국자동차공학회 학술대회 및 전시회 Vol.2020 No.11

고채도 색의 감성 특성

이다솜(Lee, Da Som),박영경(Park, Yung Kyung) 한국색채학회 2019 한국색채학회 논문집 Vol.33 No.2

As the use and development of high-saturation colors in various industries are expanding and the tendency of higher-quality colors to be developed, this study analyzes the color emotion of high-saturation colors. The purpose of this study is to reveal the general emotional characteristics of high-saturation colors and to find relevant emotional characteristics for cepending on the hue, value and chroma of the high saturated colors. In the first experiment, a group of experts extracted 15 adjective words suitable for the emotion words for high-saturation colors. In the second experiment, an emotional evaluation for 15 solid colors selected in PANTONE SOLID CHIPS Coated was evaluated with the emotional evaluation words selected in Experiment 1. The results conducted by a likert scale were to investigate the general emotional characteristics of the high saturated colors. Next, R² values using regression analysis were compared between the emotional words and color tone. Analysis results showed that "strongness" and "clearness" were the emotional terms for high saturated colors, followed by "individual," "dynamic" and "fantasy." A comprehensive analysis found that the emotions of colors with high shades of color differed by hue. It was also concluded that the emotions words differentiate as the saturation increases by the direction on the tone plane and color. This study suggests that studies of color emotions may be conducted in more variety and detail on to highly saturated colors.

생태체계모델에 따른 한국치과위생사의 이직의도 관련요인 : 체계적 문헌고찰 및 메타분석

이다솜 ( Da-som Lee ),김동희 ( Dong-hee Kim ),한경순 ( Gyeong-soon Han ) 한국치위생학회 2021 한국치위생학회지 Vol.21 No.5

Objectives: A systematic review and a meta-analysis were performed investigate the factors related to turnover intention of dental hygienists in Korea. Methods: Literature between 2000 and January 2021 were used to support the meta-analysis, which focused on 21 factors extracted from 50 articles using a random effects model. The correlation coefficient, r, in the effect size was calculated. Results: Substantial literature was published after 2011 (76%); in academic journals (74%); and targeted non- metropolitan areas (40%). Lawler’s turnover intention tool was used in several studies. The effect size for each ecosystem was in the order of microsystem (r=0.325), mesosystem (r=0.307), macrosystem (r=0.259), exosystem (r=0.176), and individuals (r=0.171). The random-effects model indicated an overall average of r=0.311. The factor that showed a large effect size in relation to turnover intention was organizational commitment of the microsystem (r=-0.594). Furthermore, mesosystem reward (r=- 0.416), microsystem burnout (r=0.464), job stress (r=0.408), and job satisfaction (r=-0.405) were identified as other major factors. Conclusions: To lower the turnover rate of dental hygienists, it is important to focus on factors belonging to the microsystem, and mesosystem reward.