환경 동기요인, 환경성과측정시스템의 이용, 그리고 성과간의 관계

국문 초록 (Abstract)

기업의 환경결정론이 큰 탄력을 받으면서, 문헌도 환경과 관련한 동기부여와 성과간의 관계를 검토하고 있지만, 상대적으로 기업의 동기요인이 성과의 개선으로 전환되는 구체적인 관리과정에 대해서는 거의 알려지지 않고 있다. 이런 점에서 환경회계 문헌은 환경성과측정시스템(environmental performance measurement systems)과 같은 특정한 통제 메커니즘의 도입을 제안하고 있다. 아직은 환경 영역에서 성과를 측정한다는 것이 다양한 기술과 동기적인 저항 때문에 현실적으로 그리 간단하지는 않다.
본 연구는 환경적 맥락에서 이론적으로 의심스러운 성과측정시스템의 역할을 조사하기 위해, 다양한 의사결정과 통제목적을 위한 환경성과측정지표(environmental performance measures)의 이용이 기업의 환경에 대한 동기요인과 기업성과간의 관계를 매개하는지를 검증하는데 목적이 있다. 제조기업 132개로부터 수집한 자료의 분석결과는 가설화된 관계를 지지하는 것으로 나타났다. 비즈니스-중심의 차별화 강도, 이해관계자-중심 및 윤리적인 동기 등은 각기 다른 통찰력을 제공하고 있다. 그리고 EPMS에 대한 함의도 제공하고 있다. 본 연구는 연구과정에서 드러난 한계점을 기반으로 미래연구를 위한 몇몇 제언으로 마무리를 짓도록 한다.

다국어 초록 (Multilingual Abstract)

This study aimed to improve our understanding on the role that environmental performance measurement systems may play in translating companies’ environmental motivations into performance. In order to achieve this study purpose, a theoretical model was developed in which the use of environmental performance measures for a variety of decision-making and control purposes acts as an intervening variable among expected competitive advantage, perceived stakeholders’ pressures and top management’s environmental commitment and corporate performance(environmental and economic performance).
The results from a survey of 132 companies provide support for the hypothesized relationships. All of the three motivational factors(expected competitive advantage, perceived stakeholders’ pressures and top management’s environmental commitment) significantly influence the use of EPM for decision-making and control, which in turn positively affects environmental performance. the results also suggest that EPM use positively influences economic performance indirectly through environmental performance.
This study builds insights into the link between environmental motivations and performance by investigating the role played by environmental performance measurement systems.

목차 (Table of Contents)

• 요약
• Ⅰ. 서론
• Ⅱ. 이론적인 배경과 가설
• Ⅲ. 연구방법
• Ⅳ. 실증분석
• Ⅴ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

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