경영전략과 통제시스템간의 조직학습효과가 성과에 미치는 영향 = The Effects of Organizational Learning between Business Strategy and Control System on Performance

국문 초록 (Abstract)

본 연구에서는 경영전략과 통제시스템간의 관계에서 조직학습의 정도가 경영성과에 어떤 영향을 미치는지 살펴보고자 하였다. 선행연구에서는 경영전략을 효과적으로 수행하기 위해서는 그에 적합한 관리통제시스템(MCS)이 필요하다고 본다. 선행연구들 가운데는 예산이나 성과평가와 같은 MCS의 일부 하위시스템을 연구대상으로 삼기도 하였는데, 이 경우 연구모형을 불명확하게 만드는 문제가 발생한다. 또한 MCS와 관련된 실증연구에서는 조직학습의 문제를 잘 다루지 못하였다. 이에 따라 본 연구에서는 MCS를 양극단에 위치하는 진단MCS와 상호작용MCS로 보고, 조직학습과의 관계를 연구모형으로 설정하였다. 연구결과 원가우위전략은 진단MCS와 유의적인 관계를 발견할 수 없었으며, 진단MCS와 조직학습 그리고 성과간에도 유의성이 없는 것으로 나타났다. 반면에 차별화전략은 상호작용MCS와 유의적인 양의 관계가 있었으며, 조직학습과 성과간의 각 관계도 유의적이었다. 추가분석결과에서는 차별화전략이 진단MCS에서도 높은 값을 가지고 있었다. 따라서 불확실한 경영환경에서 차별화전략을 추구하는 기업은 상호작용MCS와 진단MCS를 모두 필요로 한다고 볼 수 있다.

다국어 초록 (Multilingual Abstract)

The purpose of this study is to examine the effects of organizational learning between business strategy and management control system(MCS) on performance. Normative theory suggests that MCS should be designed to complement management's objectives and strategies. However, a few studies have used one of the subsystems of MCS, budgeting or performance measurement system, etc. This could cause the underspecification of modeling. Also, few empirical studies on MCS have focused on organizational learning.
The results suggest that cost-leadership strategy is don't significant effect on diagnostic MCS. Similarly, diagnostic MCS don't related with organizational learning and performance. However, differentiation strategy is significantly positive effect on interactive MCS. The results also confirmed causal relationships among interactive MCS, organizational learning and performance. The additional analysis provides that differentiation strategy have the highest score in diagnostic MCS. Therefore, in managerial environment uncertainty, firms seeking for differentiation strategy need to establish not only interactive MCS but also diagnostic MCS.

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