MCS와 관련된 대부분의 선행연구는 제조기업을 대상으로 진행된 것이므로 이를 전체 산업에 일반화하는 데는 한계가 있다. 오늘날 서비스 기업의 위상은 날로 높아지고 있으나 서비스 기업...

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https://www.riss.kr/link?id=A100804384
2015
Korean
325
KCI등재
학술저널
109-132(24쪽)
0
상세조회0
다운로드MCS와 관련된 대부분의 선행연구는 제조기업을 대상으로 진행된 것이므로 이를 전체 산업에 일반화하는 데는 한계가 있다. 오늘날 서비스 기업의 위상은 날로 높아지고 있으나 서비스 기업...
MCS와 관련된 대부분의 선행연구는 제조기업을 대상으로 진행된 것이므로 이를 전체 산업에 일반화하는 데는 한계가 있다. 오늘날 서비스 기업의 위상은 날로 높아지고 있으나 서비스 기업을 대상으로 진행된 MCS에 관한 연구는 부족한 편이다. 특히 서비스 기업을 대상으로 환경불확실성, 경영전략, 기업수명주기와 MCS의 관계를 포괄적으로 분석한 연구는 거의 없다. 따라서 본 연구에서는 국내 서비스 기업을 대상으로 환경불확실성, 경영전략, 기업수명주기, MCS, 그리고 조직성과 간의 관계를 실증분석 하였다.
연구결과는 다음과 같다. 첫째, 환경불확실성은 MCS에 영향을 미치지 않는다. 둘째, 원가우위 전략은 관료적 MCS에 정(+)의 영향을 미치고, 차별화전략은 관료적 MCS와 비관료적 MCS 모두에 정(+)의 영향을 미친다. 셋째, 성장기 기업이 성숙기 기업보다 비관료적 MCS를 더 많이 이용한다. 넷째, 비관료적 MCS는 조직성과에 정(+)의 영향을 미친다. 이 같은 연구결과는 조직성과 향상을 위해서는 비관료적 MCS의 역할이 중요함을 보여주는 것이고, 또한 차별화전략과 조직성과 간의 관계에서 비관료적 MCS가 매개역할을 하고 있음을 보여주는 것이다. 국내 서비스 기업의 경우 조직성과 향상을 위해서는 비관료적 MCS의 이용을 증대시키는 것이 중요하다. 특히 차별화전략을 추구하는 기업이 비관료적 MCS를 이용하는 경우 조직성과를 향상시킬 수 있을 것으로 기대된다.
다국어 초록 (Multilingual Abstract)
Most preceding studies associated with MCS were conducted on manufacturing firms and thus have limits in generalizing the conclusions to the entire business world. While the status of service corporations is growing, there is a lack of studies on MCS ...
Most preceding studies associated with MCS were conducted on manufacturing firms and thus have limits in generalizing the conclusions to the entire business world. While the status of service corporations is growing, there is a lack of studies on MCS using service firms. In particular, there are rarely studies that take a comprehensive look at the relationship between environmental uncertainty, business strategy, corporate life cycle and MCS in service corporations. Therefore, this study conducted an empirical analysis of the relationship between environmental uncertainty, business strategy, corporate life cycle, MCS and organizational performance using Korean service corporations as subjects.
The findings were as follows. First, environmental uncertainty does not affect MCS. Second, a cost leadership strategy has a positive effect on bureaucratic MCS, while a differentiation strategy has a positive effect on both bureaucratic and non-bureaucratic MCS. Third, companies in a growth stage, compared to those in a maturity stage, shows a higher usage of non-bureaucratic MCS. Fourth, non-bureaucratic MCS has a positive effect on organizational performance. These study results indicate the important role of non-bureaucratic MCS in improving organizational performance and the mediating role that non-bureaucratic MCS plays in the relationship between differentiation strategy and organizational performance. It"s effective to increase using non-bureaucratic MCS to improve organizational performance for domestic service corporations. Especially when corporations pursuing differentiation strategy adapt non-bureaucratic MCS, it"s highly expected to promote organizational performance.
목차 (Table of Contents)
참고문헌 (Reference)
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2 최현정, "이사회 구성원의 특성과 성과측정시스템 이용의 관계: 환경불확실성의 조절효과" 관리회계연구 14 (1) : 57 ~ 84 , 2014
3 임태종, "성과측정시스템의 이용방식이 혁신유형과 조직성과에 미치는 영향" 서강대학교 대학원 회계저널 21 (3) : 59 ~ 94 , 2011
4 박상규,박원, "기업수명주기에 따른 회계이익과 순자산의 가치관련성" 경영학연구 39 (6) : 1451 ~ 1476 , 2010
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1 박경원, "최고경영진의 성과측정시스템 이용방식이 경영성과에 미치는 효과" 회계저널 17 (4) : 291 ~ 323 , 2008
2 최현정, "이사회 구성원의 특성과 성과측정시스템 이용의 관계: 환경불확실성의 조절효과" 관리회계연구 14 (1) : 57 ~ 84 , 2014
3 임태종, "성과측정시스템의 이용방식이 혁신유형과 조직성과에 미치는 영향" 서강대학교 대학원 회계저널 21 (3) : 59 ~ 94 , 2011
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