관리통제시스템에 의한 동기부여가 조직성과에 미치는 영향 = The Impacts of Motivating by Management Control System on Organizational Performance

다국어 초록 (Multilingual Abstract)

Previous studies only considered situation variables, including external surroundings, organizational strategy, organizational culture on the basis of contingency theory when designing an effective MCS(management control system). However, if MCS's immediate objective is motivating the employees to accomplish the organization's goal established on the basis of the organization's vision and strategy, the actual influence of MCS on the motivation should be confirmed in the designing stage of MCS, and the influence should be considered with the situational variables. If MCS works properly through the designing process, it is possible to align the actions of the employees toward the desired direction, and it heightens the possibility of accomplishing the organization's goal. Our main purpose in this research is to analyze cause-and-effect relationship of the influence of MCS on the organization's performance.
Variables such as behavioral control, traditional outcome control, non-traditional outcome control, and person control suggested by Widender(2004) are modified and used on MSC in this study. Governing organizational culture suggested in Henri's study (2006a) is used as situational variable. Motivation is divided into intrinsic motivation and extrinsic motivation. The organization's performance includes non-financial performances on customer, quality, and time as performance measure. We assumed that the companies that established and have been utilizing various MCS components maintain certain scale. Therefore, we selected manufacturing companies with the revenue exceeding USD 50 million and the number of employees exceeding 100 as a sample group.
Organizational culture set as situational variable in this study represent certain degree of flexibility value orientation; however, the analysis result came out differently that all MCS components have positive cause-and-effect relationship on organizational culture. This explains that various MCS components are used in the corporate environment that pursue flexibility value.
Among behavioral control, traditional outcome control, and non-traditional outcome control that are expected to be related with extrinsic motivation, all except behavioral control are proved to be related to extrinsic motivation. We learned that MCS has an influence on extrinsic motivation when employees are given with goals to accomplish and rewarded with an appropriate compensation.
Positive cause-and-effect relationship is also found in the relationship between intrinsic motivation and person control. It suggests that granting capability and confidence to the members of the organization is a very good way to provide intrinsic motivation. Intrinsic and extrinsic motivation MCS has positive relationship with non-financial performance. Since motivation formed by the influence of MCS is closely related to the organization's non-financial performance, motivation which is a behavioral response should be considered with a great importance when designing MCS.

목차 (Table of Contents)

• I. 서 론 1
• 1. 문제제기 1
• 2. 연구의 목적 및 범위 2
• II. 이론적 배경 및 선행연구 5
• 1. 이론적 배경
• 1.1 조직문화 5
• 1.1.1 조직문화의 개념 5
• 1.1.2 경쟁가치모형 6
• 1.2 관리통제시스템 9
• 1.2.1 통제의 개념 9
• 1.2.2 관리통제시스템의 정의 및 유형 12
• 1.3 동기부여 18
• 1.3.1 동기부여의 개념 18
• 1.3.2 동기부여의 구분 21
• 2. 선행연구의 검토
• 2.1 조직문화와 관리통제시스템의 관계 25
• 2.2 관리통제시스템과 동기부여의 관계 28
• 2.3 동기부여와 비재무적 성과의 관계 33
• 2.4 비재무적 성과와 재무적 성과의 관계 35
• III. 연구설계 37
• 1. 연구모형 37
• 2. 가설설정 38
• 3. 변수의 조작적 정의 48
• 4. 표본선정 및 자료수집 53
• IV. 실증분석 결과 57
• 1. 신뢰도와 타당도 분석 57
• 1.1 신뢰도 분석 57
• 1.2 타당도 분석 58
• 2. 사전분석 65
• 3. 가설검증 67
• 3.1 예비분석 67
• 3.2 구조방정식 모형분석 68
• 3.2.1 연구모형의 검증 및 상위가설 검증을 위한 구조방정식 모형분석 68
• 3.2.2 하위가설 검증을 위한 구조방정식 모형분석 71
• 4. 추가분석 77
• 4.1 수평적 의사소통이 내재적 동기부여에 미치는 영향 77
• 4.2 인적통제 수준에 따라 행동통제가 외재적 동기에 미치는 영향 79
• 4.3 조직문화에 따른 관리통제시스템과 동기부여의 차이분석 81
• 5. 가설검증 결과의 논의 86
• 5.1 조직문화와 관리통제시스템의 관련성 분석 86
• 5.2 관리통제시스템과 동기부여의 관련성 분석 87
• 5.3 동기부여와 비재무적 성과의 관련성 분석 88
• 5.4 비재무적 성과와 재무적 성과의 관련성 분석 89
• V. 결 론 90
• 1. 연구결과의 요약 및 시사점 90
• 2. 연구의 한계점 및 향후 연구과제 93
• 참고문헌 95
• Abstract 111
• [부록] 114

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