전략적 인적자원의 속성과 관리통제시스템간의 관련성 = A Study on the Relationship between the Strategic Human Capital and Management Control System

국문 초록 (Abstract)

지식 집약형 사회에서는 경쟁우위의 원천으로서 인적자원의 중요성이 강조되고 있다. 기업에서 이러한 인적자원을 효율적으로 통제하여 경쟁우위의 원천으로 삼기 위해서는 관리통제시스템이 갖추어져야한다. 이에 본 연구는 기업이 보유하고 있는 전략적 인적자원의 속성과 관리통제시스템 구성요소간의 관련성을 검증하였다. 이를 위해 분석대상으로 전자공시제도 관련규정에 의하여 2003년 12월 현재 금융감독원 공시자료를 전자문서로 제출한 상장제조기업들 중 종업원 수와 자산규모에서 대기업에 속하는 기업들을 대상으로 설문조사를 실시하였다. 실증분석 결과 기업의 전략적 인적자원이 중요하고, 전략적 인적자원의 업무와 절차가 불확실 할수록, 그리고 기업의 특수성이 높고 전략적 인적자원의 확산정도가 클수록 인사통제를 중요시하고, 비전통적인 통제측정치를 많이 사용하는 것을 알 수 있었다. 하지만 전략적 인적자원의 중요성, 행동불확실성, 기업-특수성, 확산정도와 전통적인 통제측정치간에도 통계적으로 유의한 양(+)의 상관관계가 있는 것으로 나타났다.

다국어 초록 (Multilingual Abstract)

The purposes of this study are to examine the relationship between the strategic human capital and management control system. This study measures four distinct attributes of the strategic human capital and three components of management control system. First research question(hypothesis Ⅰ) was to exam the relationship between the importance of strategic human capital and management control system. According to the results, hypotheses(Ⅰ-1, Ⅰ-3) were supported and hypothesisⅠ-2 was rejected. Second research question(hypothesis Ⅱ) was to exam the relationship between the behavioral uncertainty of strategic human capital and management control system. According to the results, hypotheses(Ⅱ-1, Ⅱ-3) were supported and hypothesisⅡ-2 was rejected. Third research question(hypothesis Ⅲ) was to exam the relationship between the firm-specificity of strategic human capital and management control system. According to the results, hypotheses(Ⅲ-1, Ⅲ-3) were supported hypothesisⅢ-2 was rejected. Fourth research question(hypothesis Ⅳ) was to exam the relationship between the spread of strategic human capital and management control system. According to the results, hypotheses(Ⅳ-1, Ⅳ-3) were supported and hypothesisⅣ-2 was rejected.

목차 (Table of Contents)

• <요약>
• Ⅰ. 서론
• Ⅱ. 이론적 배경과 선행연구
• Ⅲ. 연구모형 및 가설 설정
• Ⅳ. 자료의 수집 및 가설의 검증
• Ⅴ. 결론
• 참고문헌
• <부록>
• Abstract

참고문헌 (Reference)

1 "조직상황요인과 정보시스템 특성간의 적합도가 성과에 미치는 영향" 고려대학교 1996

2 "뉴 밀레니엄을 위한 전략적 인적자원관리" 2000

3 "What Constitutes a Transaction-specific Asset? An Examination of the Dimensions and Types" 30 : 261-270, 1994

4 "Total Quality Management and the Choice of Information and Reward Systems" 1-41, 19951995

5 "The Incident and Wage Effects of Overeducation" 75-86, 1991

6 "The Human Resource Architecture:Towards a Theory of Human Allocation and Development" 24 : 31-48, 1999

7 "The Control Function of Management" 43-55, 1982

8 "Strategic Performance Measurement:Lessons Learned and Future Directions" april/may : 22-32, 1997

9 "Reliance on Accounting Performance Measures Journal of Accounting Research" 596-605, 1983

10 "Organizational Control:Two Functions" 20 : 559-374, 1975

11 "On Becoming a Strategic Partner:The Role of Human Resource in Gaining Competitive Advantage" 37 : 31-46, 1998

12 "Measuring Manufacturing Performance:A New Challenge for Managerial Accounting Research" 58 : 686-705, 1983

13 "Matching Compensation and Organizational Strategies" 11 : 153-169, 1990

14 "Markets and Hierarchies:Analysis and Antitrust Implications" The Free Press. new york : 1975

15 "Management Control Systems in Research and Development Organizations The Role of Accounting" 233-248, 1997

16 "Management Control Systems and Strategy" 207-248, 1997

17 "Management Control Systems Design within its Organizational Context Findings from Contingency based Research and Directions for the Future" 127-168, 2003

18 "Integrated Manufacturing and Human Resource Management:A Human Capital Perspective" 35 : 467-504, 1992

19 "Firm Resource and Sustained Competitive Advantage" 17 : 99-120, 1991

20 "Exploring the Link between Organizational Strategy and the Employment Relationship:The Role of Human Resources Policies" 31 : 715-736, 1994

21 "Explaining Management Control Structure Variety : A Transaction Cost Economics Perspective" 419-441, 2001

22 "Customer-Focused Manufacturing Strategy and Use of Operations-based Non-financial Performance Measure:A Research Note" 557-572, 1997

23 "Control Theory in Strategic Human Resource Management:The Mediating Effect of Administrative Information" 35 : 292-327, 1992

24 "Competitive Strategy:Techniques for Analyzing Industries and Competitors" The Free Press. new york : 1980

25 "Competitive Advantage:Creating and Sustaining Superior Performance" The Free Press. new york : 1985

26 "An Empirical Investigation of the Relation between the Use of Strategic Human Capital and Design of the Management Control System" 377-399, 2004

27 "A Conceptual Framework for the Design of Organizational Control Mechanisms" 25 (25): 833-848, 1979