관리통제시스템의 이용, 조직역량, 그리고 관리적 단기지향성간의 관계 = Relationship between the Use of Management Control Systems, Organizational Capabilities and Managerial Short-term Orientation

국문 초록 (Abstract)

이 연구에서는 관리통제시스템의 이용방식과 조직역량 그리고 관리적 단기지향성간의 관계를 규명해 보고자 하였다. 관리통제시스템의 이용방식은 성과평가시스템의 진단적 이용과 상호작용적 이용으로 구분하였고, 조직역량은 혁신, 시장지향성, 기업가정신으로 분류하였다. 115개의 상장제조업을 대상으로 연구가설을 검증하였으며 그 결과는 다음과 같다.
첫째, 관리통제시스템의 진단적 이용과 관리적 단기지향성 간의 정(+)의 관계를 확인할 수 있었다. 둘째, 관리통제시스템의 진단적 이용은 시장지향성과 정(+)의 관계, 기업가정신과 부(-)의 관계가 있으며 관리통제시스템의 상호작용적 이용은 혁신, 시장지향성, 그리고 기업가정신 모두와 정(+)의 관계가 있음을 확인할 수 있었다. 셋째, 시장지향성과 관리적 단기지향성 간의 부(-)의 관계를 확인하였다.
이 연구는 관리통제시스템의 진단적 이용과 관리적 단기지향성 간에 정(+)의 관계가 있다는 사실과 조직역량은 관리통제시스템의 상호작용적 이용을 통해 강화될 수 있고, 진단적 이용 시에는 시장지향성만이 정(+)의 관계가 있다는 점, 그리고 관리통제시스템의 이용이 시장지향성과정(+)의 관계가 있고 시장지향성은 관리적 단기지향성과 부(-)의 관계가 있다는 사실을 규명하였다는 점에서 관리통제시스템을 활용하며 관리적 단기지향성과 같은 역기능을 통제하고자 하는 기업에 의미 있는 시사점을 제공할 수 있을 것이다.

다국어 초록 (Multilingual Abstract)

The purpose of this study is to examine the relations between the use of MCS, the organizational capabilities and managerial short-term orientation. The use of MCS is classified into diagnostic use and interactive use. Innovativeness, market orientation and entrepreneurship is used to construct organizational capabilities. Empirical analyses were performed on the survey data of 115 business unit executives of manufacturing firms listed in the Korea Stock Exchange, and the results are as follows: First, managerial short-term orientation is positively associated with the diagnostic use of MCS. Second, the diagnostic use is positively associated with market orientation while, the interactive use is positively associated with innovativeness, market orientation and entrepreneurship. Last, the use of MCS is found to have a positive and significant relation with market orientation and market orientation is negatively associated with managerial short-term orientation.
This study"s significance lies in the fact that it conducted empirical analysis on positive effect of diagnostic use of MCS on managerial short-term orientation, and the interactive use increasing organizational capabilities while the diagnostic use increasing marker orientation only, and also using MCS has positive relation with pursuing market orientation and market orientation reduced managerial short-term orientation. It is expected that this study will give some implications how to use MCS and control dysfunctional behaviors like managerial short-term orientation in order to enable the business to sustain its growth in this modern business environment.

목차 (Table of Contents)

• 〈국문초록〉
• 〈Abstract〉
• Ⅰ. 서론
• Ⅱ. 이론적 배경 및 선행연구
• Ⅲ. 연구모형과 연구방법의 설정
• Ⅳ. 실증분석
• Ⅴ. 결론
• 참고문헌

참고문헌 (Reference)

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