상황요인에 따른 경영전략과 관리통제시스템이 경영성과에 미치는 영향 = The Effect of the Management Strategy and Management Control System on the Management Performance by Contingency Factors

다국어 초록 (Multilingual Abstract)

The purpose of this study is to analyzes effects of the management strategy and management control system on the management performance by contingency factors. Data collected using post questionnaires sent to 500 accounting managers of 300 SMEs. The last 250 valid questionnaires were used in the data analysis. For statistical analysis, frequency analysis, reliability analysis, correlation analysis, factor analysis, structural equation model analysis, and mediating regression analysis were performed using IBM SPSS Statistic 24 and IBM AMOS 24. The results of analysis are as follows. First, the management environment and organization culture has positive effects on management strategy, MCS and management performance. Second, the management strategy has positive effect on MCS and management performance. Tird, the MCS has positive effect on business performance. Fourth, the MCS has mediating effect between management strategy and management performance. The results of this study suggest that SMEs can successfully operate MCS and ultimately improve management performance through formation of organizational culture and establishment of management strategy that can overcome uncertainty of management environment. In this study, unlike the previous studies, it is considered that the political environment is included in the management environment which is the contingency variable, the organizational culture is added as the contingency variable, and MCS is studied for SMEs.

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