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조직정치가 성과측정지표의 다양성과 기업성과에 미치는 영향
이다솜(제1저자) ( Da Som Lee ),이상완(교신저자) ( Sang Wan Lee ),김순기(공동저자) ( Soon Kee Kim ) 한국회계학회 2015 회계학연구 Vol.40 No.6
조직정치는 개인이나 집단이 자신들의 이해관계를 추구하기 위해 취하는 의도적인 행동을 의미한다. 본 연구는 이러한 일상적인 조직의 행동인 조직정치의 개념을 도입하여 조직정치가 성과에 영향을 미치는 영향을 관리회계적 관점에서 조명하고자 한다. 이러한 연구 목적을 달성하기 위해 첫째, 조직정치를 일반적인 정치행동과 보상과 관련된 정치행동으로 나누어 기업성과와의 관계를 검정한다. 둘째, 조직정치와 성과측정지표의 다양성간의 관계를 검정하여 조직정치가 관리통제시스템에 어떠한 영향을 미치는지 고찰한다. 셋째,다양한 관점의 성과측정지표의 활용과 기업성과간의 관계를 검정하고, 성과측정지표의 다양성이 조직정치와 기업성과간의 관계에서 어떠한 역할을 수행하는지 분석한다. 실증분석은 국내 KOSPI 상장 제조기업을 대상으로 한 설문을 통하여 획득한 자료를 이용하여 수행되었다. 실증분석 결과, 조직정치와 기업성과간에는 직접적으로 유의한 관계가 나타나지 않았다. 또한, 일반적인 정치행동은 네 가지 관점의 성과지표의 활용에 모두 부(-)의 영향을 주는 것으로 나타났으며, 성과측정지표의 네 가지 관점 중 고객관점과 학습과 성장관점은 각각 일반적 정치행동과 재무성과, 일반적 정치행동과 비재무성과간의 관계에서 완전매개역할을 수행하는 것으로 나타났다. 본 연구는 관리회계분야에서 다루어지지 않았던 조직정치의 개념을 도입하여, 조직정치와 기업성과간의 관계를 성과측정지표의 다양성의 역할을 고려하여 실증적으로 제시하였다는데 그 의의가 있을 것으로 기대된다. This study investigates the impact of organizational politics on firm performance in the view of management accounting. Organizational politics which means intentional behaviors of individuals or groups on the purpose of pursuing their own interest regardless of organizational interests is ubiquitous almost every organization and influences on overall organizational activities, structure, and performance(Ferris and Kacmar 1992). Nevertheless, management accounting research has not focused on the importance of organizational politics. Prior studies on organizational politics generally document the findings of negative effect of organizational politics on performance in the view of organizational theory or organizational behavior research. These studies have mainly focused on the influence of organizational politics on individual employees`` cognition or behaviors which directly link to firm performance and relied on empirical analysis in the level of individual rather than organization. Also, prior research has overlooked the influence of organizational politics on the management and control despite of its importance related to organizational process, structure, and performance. This study extends limited prior studies by examining the direct and indirect effect of organizational politics on firm performance considering the role of management control systems. Although the concept of organizational politics can be classified into several dimension, most prior studies have not considered the different effect of each dimension of political behaviors. Thus, this study explains organizational politics in detail by dividing it into two different types of political behaviors named general politics and reward related politics. To achieve the purpose of study, firstly, we examine the relationship between organizational politics and firm performance. Secondly, we investigate the impact of organizational politics on management control systems using performance measure diversity. Thirdly, this study analyzes the association of each diverse perspectives of performance measurement and firm performance. Finally, we examine the mediating role of performance measure diversity in the relationship between organizational politics and firm performance. Empirical analysis is implemented using survey data collected from manufacturing firms listed in the KOSPI market. We analyze hypotheses by applying partial least square structural equation modeling. The empirical result shows that organizational politics does not impact on organizational performance directly. Also, general political behaviors negatively influence on all four perspectives of performance measurement, which means general political behaviors hinder performance measure diversity. Organizational control basically aims to align individual goals to organizational goals. Regarding the definition of organizational politics pursuing personal interests at the expense of organizational benefits, organizational politics intrinsically contrasts to the aim of organizational control. The evidence of negative effect of general political behaviors on performance measure diversity partially supports the prediction based on above logical inference. Customer perspective of performance measurement plays a mediating role in the relationship between general political behaviors and financial performance while learning and growth perspective of performance measurement mediates the relationship between general political behaviors and non-financial performance. Taken as a whole, the results present that organizational politics indirectly influence on firm performance in a negative way through reduced dependence on management control systems, such as design and use of performance measurement systems suggested in this study. This study is expected to contribute on management accounting research in that it introduces the organizational politics in the perspective of management accounting and sheds a light on the role of management control systems in the relationship between organizational politics and firmperformance by presenting empirical evidences. To the best of our knowledge, as the first management accounting research dealing the effects of organizational politics in the level of organization, this would put a bridge on the gap between organizational politics and firm performance with considering the role of performance measure diversity. We expect this exploratory study on organizational politics would serve as catalyst for the further research regarding organizational politics as an important context related to management control systems and performance.
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