성과평가와 보상시스템에서 비재무적 척도의 유효성 = Effectiveness of Nonfinancial Measures in Performance Measurement and Reward System

다국어 초록 (Multilingual Abstract)

This paper describes the effectiveness of nonfinancial measures in performance measurement and reward system. To achieve the purpose of this study, this paper applied the agency model and induced three propositions. In conclusion, this paper claimed that (1) nonfinancial measures is useful in leading indicator for financial performance, and (2) has informativeness in manager`s future-oriented or strategic behavior in organization.

국문 초록 (Abstract)

본 연구는 성과평가 및 보상시스템에서 비재무적 척도가 재무적 지표의 선행지표(leading indicator)적 성격 및 구성원들의 미래 지향적 행동에 대한 정보성(informativeness)에서 효과적일 조건을 대리인모형(agency model)을 적용하여 탐색하고자 한다. 연구결과, 비재무적 척도는 미래의 현금흐름을 예측하는 발생정보(accrued information)로써 재무적 척도의 선행지표적 성격을 가지고 있다 것을 밝혔다. 따라서, 비재무적 척도를 성과평가 및 보상시스템에 포함시키는 것은 기업가치 극대화라는 측면에서 상당한 의미가 있을 것이다.

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