조직문화와 조직성과간의 관계에서 PMS 이용과 조직학습의 매개효과에 관한 연구：공공기관을 중심으로 = The Mediated Effects of the Use of PMS and Organizational Learning in the Relation between Organizational Culture and Performance of Public Institutions

다국어 초록 (Multilingual Abstract)

Public institutions have recently been striving for construction and utilization of the performance measurement systems ("PMS") in order to improve their competitiveness. Many public institutions have been utilizing the PMS mostly for diagnostic use such as organizational culture and performance evaluation, but not so much for interactive use for achievement of their visions and goals. In addition, the rigid organizational culture of public institutions may restrain the use of the PMS, and such use of the PMS has not been able to connect with the organizational learning that preceded in order to improve organizational performance. In this respect, the organizational culture was used as the antecedent variable of the PMS, and the organizational learning and performance were used as its consequent variables, and the relationship between them has been studied in this research.
To summarize the results of this research：first, the diagnostic purpose of the PMS has been the basic use in both control culture and flexible culture, and the PMS has been used more frequently for diagnostic as well as interactive purposes in flexible culture than in control culture. Second, the interactive use of the PMS has positively affected the organizational learning, but the diagnostic use of the PMS has not. Third, organizational learning has positively affected the customer satisfaction and innovation, i.e., the non－financial performance. Furthermore, the interactive use of the PMS has positively affected the organizational commitment and job satisfaction, and its diagnostic use has positively affected the job satisfaction only. Fourth, the organizational performance has been found to be higher in flexible culture than in control culture. The results of such analysis indicate that organizations with flexible culture may achieve higher financial performance, organizational commitment and job satisfaction than those with control culture, and that job satisfaction and innovation may be improved through the interactive use of the PMS and the organizational learning.
This research has empirically proved that organizational culture is an important factor in increasing the use of the PMS in public institutions, that flexible culture contributes to the balanced use of the PMS by increasing its interactive use as well as diagnostic use, and that the PMS plays an important role in organizational learning for successful performance.

국문 초록 (Abstract)

최근 공공기관들은 조직의 경쟁력을 높이기 위해서 성과측정시스템(performance measurement systems：이하 PMS)의 구축과 활용에 많은 노력을 기울이고 있다. 그러나 많은 공공기관들은 PMS를 조직통제와 성과평가와 같은 진단적 이용에 주로 활용하고 있으며, 비전과 목표달성을 위한 상호작용적 이용은 부족하다. 또한 공공기관의 경직된 조직문화는 PMS의 이용을 제한할 수 있고, PMS의 이용이 조직성과를 향상시키기 위해 선행되는 조직학습과의 연계성을 갖지 못하고 있다. 이러한 맥락에서 본 연구는 공공기관을 대상으로 조직문화를 PMS의 선행변수로 고려하고 조직학습과 조직성과를 PMS의 후행변수로 고려하여 이들간의 관계를 연구하였다.
본 연구의 결과를 요약하면 다음과 같다. 첫째, PMS의 진단적 이용은 조직문화가 통제지향 조직이든 유연성지향 조직이든 모두 기본적으로 사용하고 있으며, 조직문화가 통제지향적인 조직보다 유연성지향적인 조직이 PMS를 진단적으로 그리고 상호작용적으로 더 많이 사용하는 결과를 보여주었다. 둘째, PMS의 상호작용적 이용은 조직학습에 유의적인 정(＋)의 영향을 미치는 것으로 나타났으나 PMS의 진단적 이용은 조직학습에 유의적인 영향을 미치는 것으로 나타나지 않았다. 셋째, 조직학습은 비재무성과인 고객만족/혁신에 유의적인 정(＋)의 영향을 미치는 것으로 나타났다. 그리고 PMS의 상호작용적 이용은 조직몰입과 직무만족도에 각각 유의적인 정(＋)의 영향을 미치는 것으로 나타났으며, PMS의 진단적 이용은 오직 직무만족도에만 유의적인 정(＋)의 영향을 미치는 것으로 나타났다. 넷째, 통제지향 문화를 가진 조직보다 유연성지향 문화를 가진 조직이 조직성과가 더 높게 나타났다. 이와 같은 분석결과는 유연성지향 문화를 가진 조직이 통제지향 문화를 가진 조직보다 재무성과, 조직몰입, 그리고 직무만족도에서 높은 성과를 달성할 수 있으며, 또한 PMS의 상호작용적 이용과 조직학습을 통해서 고객만족/혁신을 개선시킬 수 있음을 시사하는 것이다.
본 연구는 공공기관에서 조직문화는 PMS의 이용을 높이는 중요한 요인이며, 유연성지향 조직문화는 PMS의 진단적 이용과 더불어 상호작용적 이용을 증가시켜 PMS의 균형적 이용을 도모하며, PMS의 성공적인 수행을 위해 조직학습의 역할이 중요함을 실증적으로 확인하였다

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