통제제도와 조직성과간의 관계에서 조직학습의 역할 = The Role of Organizational Learning in the Relation between the Levers of Control and Organizational Performance

다국어 초록 (Multilingual Abstract)

Recent business environment is undergoing rapid changes due to the advancement of the information technology and the globalization of market. In such business environment, many business enterprises need to build and utilize complicated management control systems(MCS) in order to improve competitiveness and ensure long-term growth. MCS is a compound system consisting of variety of control systems(Otley 1980). However, there has been almost no studies that also considered beliefs system and boundary system. Review of empirical studies on the use of MCS and its effect on organizational performance do not allow to easily draw one consistent general conclusion. Many past studies were conducted with special focus on only one control such as the use of performance measures and employed different measures of the construct such as diagnostic controls and interactive controls. Additionally organizational learning could be further classified into single loop learning and double loop learning and appropriate type of organizational learning may differ depending on the characteristics of MCS. The purpose of this study is to consider environmental uncertainties such as the antecedent variable of MCS(beliefs system, boundary system, diagnostic controls and interactive controls), organizational learning(single loop learning and double loop learning) and organizational performance as consequence variables of MCS and to present better understanding of their relationships using manufacturing companies as subjects. A survey was conducted using a questionnaire on 300 manufacturing companies in Korea selected based on annual sales for the year 2010 and collected data were analyzed. The results and suggestions of the study can be summarized as follows: First, the results showed that, in order to overcome the uncertainties of the business environment, emphasis must be made on beliefs system for communication on the values, purpose and future direction of organization to the members of organization and for motivation of the members of organization for exploration, creation, and commission. Second, there is a limitation of implementing MCS alone to improve organizational performance under the uncertainties of environment and use of complicated system would be necessary taking into account the complementary relation between beliefs system, boundary system, diagnostic controls and interactive controls. The results suggested that boundary system, diagnostic controls and interactive controls can complement beliefs system and can eventually lead to the improvement of organizational performance. Third, the results showed that emphasis on beliefs system and interactive controls, which are positive methods that facilitate motivation and communication, can improve organizational learning more effectively than the emphasis on boundary system and diagnostic controls, which are negative methods that restrict the activities of the members of the organization. Companies would need to promote double loop learning instead of single loop learning if it is to improve organizational performance in environmental uncertainties. The results also showed that boundary system and interactive controls improve double loop learning and double loop learning, in turn, improves organizational performance.