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    https://www.riss.kr/link?id=T10098442

    • 저자
    • 발행사항

      대구 : 경북대학교, 2005

    • 학위논문사항

      학위논문 (박사) -- 경북대학교 대학원 , 회계학과 , 2005

    • 발행연도

      2005

    • 작성언어

      한국어

    • 주제어
    • DDC

      658.31 판사항(22)

    • 발행국(도시)

      대구

    • 기타서명

      (An) empirical study on the influence of the interaction between characteristics of strategic human capital and management control system(MCS) on the performance of the organization

    • 형태사항

      vi, 135 p. : 챠트 ; 27 cm.

    • 일반주기명

      참고문헌: p. 111-126

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      • 경북대학교 중앙도서관 소장기관정보
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    부가정보

    다국어 초록 (Multilingual Abstract) kakao i 다국어 번역

    As knowledge management has become new management paradigm, human capital has been a core strategic factor and capital to maintain a firm's competitiveness. So, human capital management is integrated with business strategy and strategic needs throughly, and strategic human capital management has been carried out to be harmonized with other influencing factors of the organization effectiveness.
    The purpose of the study are as follows; the first, to testify the relationship between characteristics of strategic human capital and organization's performance, the second, to testify the relationship between characteristics of strategic human capital and management control system, the third, to testify the correlations between characteristics of strategic human capital and management control system affect the performances of organization.
    The methods with which this study is conducted are basically two types of method; the first, the bibliographical method for the conceptual model for empirical study, the second, empirical method of testifying the relationship among the variables with survey data from 161 manufactoring companies in Korea.
    The review of previous theories and research findings leads to the development of conceptual model consisted of basic variables from which the research hypotheses are derived.
    표 삽입
    For testing the research hypothesis, this study used regression and correlation analyses. And F-ratio is used to test the mediating role of management control system and also path analysis is used to test causality among variables additionaly.
    The empirical research results are as follows:
    First, the hypothesis 1 to test the effect of 4 characteristics of strategic human capital on the performance of the organization was partially supported. Second, the characteristics of strategic human capital and each of the management control system (social control, behavior control and outcome control) are significantly correlated. The hypothesis 2 to test that the correlations between characteristics of strategic human capital and management control system was supported. Third, the hypothesis 3 to test that correlations between characteristics of strategic human capital and management control system affect organization's performances was not supported.
    To supplement this results, path analysis is used to test the mediating influence of the relationship between management control system and characteristics of strategic human capital on the performance of the organization.
    There is the mediating influence of management control system on learning & growth and also on the other organization's performances. The mediating role of management control system is moderately significant. In path analysis, the fitness of model is favorable(χ²=147.031, p=0.000, RMR=0.056, GFI=0.882, NFI=0.870).
    In brief, the results of this study are as follows:
    First, There are close correlations between characteristics of strategic human capital and management control system. second, the effects of characteristics of strategic human capital on organization's performances is partially supported. Third, the correlations between characteristics of strategic human capital and management control system don't affect organization's performances, but management control system play an mediating role partially.
    The implications of this research and the future research project are presented.
    번역하기

    As knowledge management has become new management paradigm, human capital has been a core strategic factor and capital to maintain a firm's competitiveness. So, human capital management is integrated with business strategy and strategic needs throughl...

    As knowledge management has become new management paradigm, human capital has been a core strategic factor and capital to maintain a firm's competitiveness. So, human capital management is integrated with business strategy and strategic needs throughly, and strategic human capital management has been carried out to be harmonized with other influencing factors of the organization effectiveness.
    The purpose of the study are as follows; the first, to testify the relationship between characteristics of strategic human capital and organization's performance, the second, to testify the relationship between characteristics of strategic human capital and management control system, the third, to testify the correlations between characteristics of strategic human capital and management control system affect the performances of organization.
    The methods with which this study is conducted are basically two types of method; the first, the bibliographical method for the conceptual model for empirical study, the second, empirical method of testifying the relationship among the variables with survey data from 161 manufactoring companies in Korea.
    The review of previous theories and research findings leads to the development of conceptual model consisted of basic variables from which the research hypotheses are derived.
    표 삽입
    For testing the research hypothesis, this study used regression and correlation analyses. And F-ratio is used to test the mediating role of management control system and also path analysis is used to test causality among variables additionaly.
    The empirical research results are as follows:
    First, the hypothesis 1 to test the effect of 4 characteristics of strategic human capital on the performance of the organization was partially supported. Second, the characteristics of strategic human capital and each of the management control system (social control, behavior control and outcome control) are significantly correlated. The hypothesis 2 to test that the correlations between characteristics of strategic human capital and management control system was supported. Third, the hypothesis 3 to test that correlations between characteristics of strategic human capital and management control system affect organization's performances was not supported.
    To supplement this results, path analysis is used to test the mediating influence of the relationship between management control system and characteristics of strategic human capital on the performance of the organization.
    There is the mediating influence of management control system on learning & growth and also on the other organization's performances. The mediating role of management control system is moderately significant. In path analysis, the fitness of model is favorable(χ²=147.031, p=0.000, RMR=0.056, GFI=0.882, NFI=0.870).
    In brief, the results of this study are as follows:
    First, There are close correlations between characteristics of strategic human capital and management control system. second, the effects of characteristics of strategic human capital on organization's performances is partially supported. Third, the correlations between characteristics of strategic human capital and management control system don't affect organization's performances, but management control system play an mediating role partially.
    The implications of this research and the future research project are presented.

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    목차 (Table of Contents)

    • 목차
    • Ⅰ. 서론 = 1
    • 제 1 절 문제제기 및 연구목적 = 1
    • 제 2 절 연구방법 및 논문구성 = 2
    • Ⅱ. 이론적 배경 = 5
    • 목차
    • Ⅰ. 서론 = 1
    • 제 1 절 문제제기 및 연구목적 = 1
    • 제 2 절 연구방법 및 논문구성 = 2
    • Ⅱ. 이론적 배경 = 5
    • 제 1 절 전략적 인적자원 = 5
    • 1. 전략적 인적자원의 개념 = 5
    • 2. 전략적 인적자원관리 연구의 접근방법 = 6
    • 3. 전략적 인적자원의 특성 = 10
    • 제 2 절 관리통제시스템 = 13
    • 1. 관리통제시스템의 개념 및 분류 = 14
    • 2. 관리통제시스템의 유형 = 15
    • 제 3 절 조직성과 = 18
    • 1. 균형성과표를 이용한 성과평가 = 19
    • 2. 인적자원 성과측정치의 균형성과표 = 22
    • 제 4 절 선행실증연구 = 24
    • 1. 전략적 인적자원과 조직성과 = 24
    • 2. 전략적 인적자원과 관리통제시스템 = 28
    • 3. 전략적 인적자원과 관리통제시스템 그리고 조직성과 = 32
    • Ⅲ. 연구모형 및 가설설정 = 37
    • 제 1 절 연구모형의 설계 = 37
    • 제 2 절 가설의 설정 = 39
    • 1. 전략적 인적자원과 조직성과 = 39
    • 2. 전략적 인적자원과 관리통제시스템 = 41
    • 3. 전략적 인적자원과 관리통제시스템 상호작용의 조직성과 영향관계 = 47
    • 제 3 절 변수의 선정과 조작적 정의 = 51
    • 1. 전략적 인적자원 특성 = 51
    • 2. 관리통제시스템 = 52
    • 3. 조직성과 = 54
    • 4. 설문문항의 구성 = 55
    • Ⅳ. 실증분석 및 가설검증 = 56
    • 제 1절 표본선정 및 분석방법 = 56
    • 1. 조사대상기업의 선정 및 표본의 특성 = 56
    • 2. 분석방법 = 58
    • 제 2절 측정도구의 신뢰성 및 타당성 분석 = 59
    • 1. 타당성 검증 = 59
    • 2. 신뢰성검증 = 62
    • 3. 변수들간의 상관관계 = 63
    • 제 3절 연구가설의 검증 = 64
    • 1. 전략적 인적자원의 특성과 조직성과 = 64
    • 2. 전략적 인적자원과 관리통제시스템 = 67
    • 3. 전략적 인적자원특성과 관리통제시스템 상호작용의 조직성과영향관계 = 70
    • 제 4 절 추가분석 = 89
    • 1. 매개효과분석 = 89
    • 2. 연구변수간의 인과관계 분석을 위한 경로분석 = 98
    • 제 5 절 연구가설 검증결과 요약 = 101
    • 1. 전략적 인적자원특성이 조직성과에 미치는 영향에 관한 가설검증결과요약 = 101
    • 2. 전략적 인적자원의 특성과 관리통제시스템의 관계 = 101
    • 3. 전략적 인적자원 특성과 관리통제시스템 상호작용이 조직성과에 미치는 영향 = 102
    • 4. 매개효과분석결과요약 = 104
    • 5. 경로분석결과 = 106
    • Ⅴ. 연구의 결론 및 추후과제 = 107
    • 제 1절 연구결과의 요약 및 시사점 = 107
    • 1. 연구결과의 요약 = 107
    • 2. 연구의 시사점 = 109
    • 제 2 절 연구의 한계 및 향후 연구방향 = 110
    • 참고문헌 = 111
    • Abstract = 127
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