전략성과측정시스템과 관리적 성과의 관계에서 공정성, 직무스트레스, 조직시민행동의 역할 = The Role of justice, job stress, and organizational citizenship behaviour in the Relation between strategic performance measurement systems and managerial performance

다국어 초록 (Multilingual Abstract)

The preceding research on strategic performance measurement systems(SPMS) has been conducted about the relationship between SPMS and organizational performance, considering measurement diversity or alignment with firm strategy. While measurement diversity produces coherent results of the relationship with organizational performance, alignment with firm strategy hasn`t produced consistent results in spite of several years of research history. Recently, some researchers have conducted studies on the behavioral role of individual instead of that of organizational level regarding the relationship between SPMS and managerial performance, which focus on individual level in order to explain incoherent results of relationship between SPMS and organizational performance. However, these efforts rarely present clear results. Based on the limit of prior research, this study analyzes the relationship between SPMS and the managerial performance, considering justice, job stress, and organizational citizenship behaviors simultaneously which have been issues in the study on managerial accounting and organizational behaviors. A survey from sample of 95 companies was conducted for empirical analysis. Samples are selected based on 400 manufacturing enterprises which have more than 100 employees and turnover of ￦170 billion among listed companies of the stock exchange registered in Kis-Value of Korea Investors Service Inc. The results are as follows: First, SPMS have a significantly positive effect on the procedure justice and the distributive justice respectively, and have a significantly negative effect on the role ambiguity. On the other hand, SPMS have no effect on the role conflict and the organizational citizenship behaviors respectively. Second, while the procedure justice and the distributive justice have a significantly positive effect on the organizational citizenship behaviors, both of the role conflict and the role ambiguity do not have a significant effect on the organizational citizenship behaviors. Third, while the organizational citizenship behaviors and the role ambiguity have significantly positive and negative impacts on the managerial performance respectively, the procedure justice, the distributive justice, and the role conflict do not have significant effects on the managerial performance. Finally, SPMS have an indirect effect on the organizational citizenship behaviors through the justice, and the justice improves the managerial performance indirectly through the organizational citizenship behaviors. Futhermore, it is found that SPMS improve the managerial performance indirectly through the role ambiguity. According to this research, the management has to attract employees`voluntary behavior in order to improve the managerial performance and pay more attention to clarify the employees` role. The measurement and the information from SPMS can help employees to improve the justice, induce the organizational citizenship behaviors, and clarify the employees` role, which can improve the managerial performance in turn. Therefore, the management has to consider the justice, the role ambiguity, and the organizational citizenship behaviors to increase the managerial performance. To do so, the management needs to elaboratively establish and use SPMS.