성과측정시스템의 이용과 조직성과간의 관계에서 성과측정지표의 다양성과 조직학습의 역할

국문 초록 (Abstract)

급변하는 경영환경속에서 경영자들은 조직성과를 개선시키기 위해서 성과측정시스템(performance measurement systems, 이하 ‘PMS’라 함)을 채택하고 있다. 그러나 기존의 연구들은 PMS를 효과적으로 구축하는 문제에만 집중하고 PMS가 다양한 방식으로 이용될 수 있다는 사실을 간과하였다. 본 연구는 PMS 이용방식과 성과측정지표의 다양성을 동시에 고려하여, 국내 200대 기업을 대상으로 실증분석을 하였다.
본 연구의 결과를 요약하면 다음과 같다. 첫째, PMS의 진단적 이용은 직접적으로 또는 성과 측정지표의 이용과 조직학습을 통해 간접적으로 조직성과를 개선시키고, PMS의 상호작용적 이용은 성과측정지표의 이용과 조직학습을 통해 간접적으로 조직성과를 개선시키는 것으로 나타났다. 둘째, PMS의 진단적 이용은 재무적 성과지표의 다양성을 강조하며, 상호작용적 이용은 비재무적 성과지표의 다양성을 강조하는 것으로 나타났다. 셋째, 성과측정지표의 다양성은 조직학습을 강화시켜 간접적으로 조직성과를 개선시키는 것으로 나타났다. 재무적 성과지표와 비재무적 성과지표의 다양성은 모두 조직학습을 강화시키는 것으로 나타났다. 이는 PMS가 다양한 재무적 계획 및 통제정보와 비재무적 성과정보를 제공하면, 조직구성원간의 상호작용 및 의사소통이 원활해지면서 높은 수준의 조직학습이 유발되고, 조직성과를 개선시킨다는 사실을 제시해 준다.
이러한 결과를 종합해보면, 경영자들은 PMS의 진단적 이용과 함께 PMS의 상호작용적 이용을 강화해야 하며, 성과측정지표를 다양하게 설계하여 다양한 목적에 맞게 활용해야 한다는 것이다. 경영자들은 다양한 비재무적 성과지표를 이용하여 재무적 성과지표의 한계를 보완할 수 있으며, 궁극적으로 조직성과를 개선시킬 수 있다. 또한 경영자들은 PMS의 구축 목적을 달성하기 위해서 조직학습을 고려해야 한다는 점을 시사하고 있다.

다국어 초록 (Multilingual Abstract)

Coping with the rapidly changing business environment, many executives adopt performance measurement systems(PMS) in a bid to improve organizational performance. However, the existing studies tend to focus heavily on how to establish PMS effectively, overlooking the fact that PMS could be used in many different ways. This study analyzes top 200 companies in Korea with its focus on the use of PMS and measurement diversity.
This study is summarized as follows: First, diagnostic use of PMS improves organizational performance both directly and indirectly through measurement diversity and organizational learning while interactive use of PMS improves the performance indirectly through measurement diversity and organizational learning. Second, diagnostic use of PMS places emphasis on the diversity of financial measures while interactive use of PMS stresses the diversity of non-financial measures. Third, The analysis shows that diversity in both financial measures and non-financial measures strengthens organizational learning. This indicates that if PMS are provided various financial plans, control information and non-financial performance information, it facilitates interactions and communication among the members of the organization leading to a high level of organizational learning, and in turn, improves organizational performance.
In conclusion, executives need to strengthen interactive use of PMS together with diagnostic use of PMS. They also should design measurement diversity and use them to effectively serve various business purposes. This study suggests that executives should be able to supplement the weak points of financial measures by using a range of non-financial measures, ultimately improving organizational performance. It also suggests that executives should consider organizational learning in order to achieve the objectives of PMS.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 선행연구 및 가설 설정
• Ⅲ. 연구의 설계
• Ⅳ. 실증분석
• Ⅴ. 결론
• 참고문헌
• Abstract

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