의료조직의 관리통제시스템 영향요인에 관한 연구

국문 초록 (Abstract)

관리통제시스템에 관하여 이론적ㆍ실증적 연구가 다양하게 진행되었지만, 대부분의 연구는 영리조직을 중심으로 이루어졌다. 본 연구는 이러한 연구들과는 달리 국내 의료조직을 대상으로 상황이론 연구에서 확인된 상황변수(환경특성요인, 조직특성요인, 그리고 최고경영자특성요인 등)와 MCS 이용과의 관계를 조사하였다.
연구결과는 다음과 같다. 첫째, 환경특성요인 중에서 기술변동성은 진단적 MCS에 부의 영향을, 경쟁적대성은 진단적 MCS와 상호작용적 MCS에 모두 정의 영향을 나타냈다. 둘째, 조직특성요인 중에서 규모는 진단적 MCS에 정의 영향을, 전략은 진단적 MCS와 상호작용적 MCS에 모두 정의 영향을 나타냈다. 셋째, 최고경영자특성요인은 MCS에 아무런 영향을 미치지 못했다. 이러한 결과는 의료조직의 다양한 상황변수들 중에서 MCS 이용에 영향을 미치는 요인을 찾아냈다는 점에서 시사점을 제공한다.

다국어 초록 (Multilingual Abstract)

Despite considerable research effect in management control systems(MCS) design in the management accounting literature, relatively little is known about the role of MCS in healthcare organizations. The study attempt to test contingency hypotheses about the relationship between contextual variables(environmental factor, organizational attribute factor, and CEO attribute factor) identified from previous contingencybased research, and the use of MCS in 98 Korean hospitals.
The results of the study are as follows: Firstly, technological turbulence negatively affects a diagnostic use of MCS, competitive hostility positively affects both a diagnostic use and an interactive use of MCS. Secondly, the bed size positively affects a diagnostic use of MCS and strategy positively affects both a diagnostic use and an interactive use of MCS. Finally, CEO characteristics does not affect the use of MCS. The results show that contextual factors positive and negative association with the use of MCS in healthcare organizations.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 이론적 배경과 가설설정
• Ⅲ. 연구설계
• Ⅳ. 연구결과
• Ⅴ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

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