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    성과측정지표의 다양성 그리고 전략정렬과 조직성과간의 관계에서 조직학습의 매개역할에 관한 연구 = Measurement diversity, alignment with firm strategy and organizational performance: A note on the mediating role of organizational learning

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    https://www.riss.kr/link?id=A95928980

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    참고문헌 (Reference)

    1 최종민, "첨단 생산기술의 도입과 관리회계 정보의 조직학습효과" 10 (10): 129-154, 2001

    2 김진완, "전자적 파트너십에서 공급자의 전략적 혜택 창출을 위한 협업의 효과에 관한 연구" 한국정보시스템학회 17 (17): 341-367, 2008

    3 이창대, "성과평가 및 보상제도에서 비재무적 측정치의 활용에 관한 실증연구" 서강대학교 2003

    4 정문종, "새로운 생산방식과 비재무적 성과측정치의 활용과 가치" 한국회계학회 12 (12): 101-126, 2003

    5 김달곤, "경영전략과 통제시스템간의 조직학습효과가 성과에 미치는 영향" 대한회계학회 12 (12): 143-163, 2007

    6 Wetzels,M, "Using PLS path modeling for assessing hierarchical construct models:Guidelines and empirical illustration" 33 (33): 177-195, 2009

    7 Fisher,J, "Use of nonfinancial performance measure.In Readings in Management Accounting" Prentice Hall 329-335, 1995

    8 Chenhall,R.H, "The relationship between strategic priorities,management techniques and management accounting:An empirical investigation using a systems approach" 23 (23): 243-264, 1998

    9 Chin,W.W, "The partial least squares approach to structural equation modeling.In Modern Methods for Business Research.Mahway" Lawrence Erlbaun Associates 295-336, 1998

    10 Baron,R, "The moderator-mediator distinction in social psy-chological research:Conceptual,strategic,and statistical consideration" 51 (51): 1173-1182, 1986

    1 최종민, "첨단 생산기술의 도입과 관리회계 정보의 조직학습효과" 10 (10): 129-154, 2001

    2 김진완, "전자적 파트너십에서 공급자의 전략적 혜택 창출을 위한 협업의 효과에 관한 연구" 한국정보시스템학회 17 (17): 341-367, 2008

    3 이창대, "성과평가 및 보상제도에서 비재무적 측정치의 활용에 관한 실증연구" 서강대학교 2003

    4 정문종, "새로운 생산방식과 비재무적 성과측정치의 활용과 가치" 한국회계학회 12 (12): 101-126, 2003

    5 김달곤, "경영전략과 통제시스템간의 조직학습효과가 성과에 미치는 영향" 대한회계학회 12 (12): 143-163, 2007

    6 Wetzels,M, "Using PLS path modeling for assessing hierarchical construct models:Guidelines and empirical illustration" 33 (33): 177-195, 2009

    7 Fisher,J, "Use of nonfinancial performance measure.In Readings in Management Accounting" Prentice Hall 329-335, 1995

    8 Chenhall,R.H, "The relationship between strategic priorities,management techniques and management accounting:An empirical investigation using a systems approach" 23 (23): 243-264, 1998

    9 Chin,W.W, "The partial least squares approach to structural equation modeling.In Modern Methods for Business Research.Mahway" Lawrence Erlbaun Associates 295-336, 1998

    10 Baron,R, "The moderator-mediator distinction in social psy-chological research:Conceptual,strategic,and statistical consideration" 51 (51): 1173-1182, 1986

    11 Kim,D.H, "The link between individual and organizational learning" 35 (35): 37-50, 1993

    12 Richardson,S, "The key elements of balanced scorecard success" 69 (69): 7-9, 2004

    13 Chenhall,R.H, "The impact of structure,environment,and interdependence on the perceived usefulness of management accounting system" 61 (61): 16-36, 1986

    14 Bouwens,J, "The consequences of customization on management accounting systems design" 25 (25): 241-258, 2000

    15 Kaplan,R.S, "The balanced scorecard:Measures that drive performance" 70 (70): 71-79, 1992

    16 Kaplan,R.S, "The Balanced Scorecard:Translating Strategy into Action" Harvard Business School Press 1996

    17 이원기, "TQM하의 관리회계정보와 기업성과간의 관계에 대한 조직학습의 매개효과 검증" 한국회계학회 16 (16): 139-168, 2007

    18 Van der Stede,W.A, "Strategy,choice of per-formance measures,and performance" 18 (18): 185-205, 2006

    19 Roth,A.V, "Strategic determinants of service quality and performance evidence from the banking industry" 41 (41): 1720-1733, 1995

    20 Chong,V, "Strategic choices,environmental uncertainty and SBU performance:A note on the intervening role of management accounting systems" 27 (27): 268-276, 1997

    21 Cohen,J, "Statistical Power Analysis for the Behavioral Science(2nd ed.)" Lawrence Erllbaum 1998

    22 Preacher,K.J, "SPSS and SAS procedures for estimating indirect effects in simple mediation models" 36 (36): 717-731, 2004

    23 Johnson,H.T, "Relevance Lost:The Rise and Fall of Management Accounting" Harvard Business School Press 1987

    24 Brewer,P, "Putting strategy into the Balanced Scorecard" 83 (83): 44-52, 2002

    25 Scott,W, "Performance measurement and managerial teams" 24 (24): 263-285, 1999

    26 Ittner,C.D, "Performance implications of strategic performance measures in financial services firms" 28 (28): 715-741, 2003

    27 이정훈, "PLS 경로모형을 이용한 IT 조직의 BSC 성공요인간의 인과관계 분석" 한국경영정보학회 17 (17): 207-228, 2007

    28 Tenenhaus,M, "PLS path modeling" 18 (18): 159-205, 2005

    29 Huber,G.P, "Organizational learning:The contributing process and the literatures" 2 (2): 88-115, 1991

    30 Duncan,R.B, "Organizational learning:Implications for organizational design.In Research in Organizational Behaviour" JAI 75-123, 1979

    31 Kloot,L, "Organizational learning and management control systems:Res-ponding to Environmental Change" 8 (8): 47-73, 1997

    32 Miles,R.E, "Organizational Strategy,Structure and Process" McGraw-Hill 1978

    33 Yoo, Y. J, "Media and group cohesion: Relative influences on social presence, task participation and group consensus" 25 (25): 371-390,

    34 Little,S.P, "Managing Knowledge:An Essential Reader" SAGE Publications Ltd. 2002

    35 Henri,J.F, "Management control systems and strategy:A resource-based perspective" 31 (31): 529-558, 2006

    36 Langfield-Smith,K, "Management control systems and strategy:A critical review" 22 (22): 207-232, 1997

    37 Gordon.L.A, "Management accounting systems,per-ceived environmental uncertainty and organization structure:An empirical investigation" 9 (9): 33-47, 1984

    38 Govindarajan,V, "Linking control systems to business unit strategy:impact on performance" 10 (10): 51-66, 1985

    39 Hoque,Z, "Linking balanced scorecard measures to size and market factors:Impact on organizational performance" 12 (12): 1-17, 2000

    40 Edvinsoon,L, "Intellectual Capital:Realizing Your Com-panies True Value by Finding its Hidden Brain-power" Harper Business 1997

    41 Chenhall,R.H, "Integrative strategic performance measurement systems,strategic alignment of manufacturing,learning and strategic outcomes:An exploratory study" 30 (30): 395-422, 2005

    42 Ittner,C.D, "Innovations in performance measurement:trends and research implications" 10 (10): 205-238, 1998

    43 Lingle,J.H, "From balanced scorecard to strategic gauges:is measurement worth it?" 85 (85): 56-64, 1996

    44 Fornell,C.R, "Evaluating structural equation models with unobservable variables and measurement error" 18 (18): 39-50, 1981

    45 Argyris,C, "Double loop learning in organization" 55 (55): 59-72, 1977

    46 McNair,C.J, "Do financial and nonfinancial performance measures have to agree?" 72 (72): 28-36, 1990

    47 Pererra,S, "Customer focused manufacturing strategy and the use of operations based non-financial performance measures:a research note" 22 (22): 557-572, 1997

    48 Milgrom,P, "Complementarities and fit strategy,structure,and organizational change in manufacturing" 19 (19): 179-208, 1995

    49 Schiemann,W.A, "Bullseye!:Hitting Your Strategic Targets through High-impact Measurement" The Free Press 1999

    50 Cooper,R.G, "Benchmarking new product performance:results of the best practices study" 16 (16): 1-17, 1998

    51 Ittner,C.D, "Assessing empirical research in managerial accounting:A value-based management perspective" 32 (32): 349-410, 2001

    52 Said,A.A, "An empirical investigation of the performance consequences of nonfinancial measures" 15 (15): 193-223, 2003

    53 Banker,R.D, "An empirical investigation of an incentive plan that includes nonfinancial performance measures" 75 (75): 65-92, 2000

    54 Abernethy,M, "An empirical assessment of 'fit' between strategy and management information systems design" 34 (34): 49-66, 1994

    55 Widener,S.K, "An empirical analysis of the levers of control framework" 32 (32): 757-788, 2007

    56 Van de Ven,A.H, "Alternative forms of fit in contingency theory" 30 (30): 514-539, 1985

    57 Gefen,D, "A practical guide to factorial validity using PLS-GRAPH:Tutorial and annotated example" 16 (16): 91-109, 2005

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    2027 평가 재인증평가 신청대상 (재인증)
    2021-01-01 등재 등재학술지 유지 (재인증) KCI등재
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    기준연도 WOS-KCI 통합IF(2년) KCIF(2년) KCIF(3년)
    2016 0.99 0.99 1.25
    KCIF(4년) KCIF(5년) 중심성지수(3년) 즉시성지수
    1.35 1.43 2.629 0.29
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