전자자료교환시스템 도입에 따른 경영통제시스템의 변화 : 기업성과에 대한 영향 = The Adoption of EDI and the Change of Management Control Systems : Impact on Organizational Performance

다국어 초록 (Multilingual Abstract)

This study empirically examined the causal relationships among perceived environmental uncertainty(PEU), business strategy, usage of electronic data interchange(EDI), management control systems and production performance. With a structural equation modeling technique, the causal relationships were analyzed. The results showed that PEU has a significant positive impact on EDI use, while the effects of business strategy on EDI usage are nonsignificant. This study confirmed that usage of EDI has significant positive effects on management control systems. Thus, when levels of EDI use are high, management control systems become more organic. The results of this study presented that both EDI use and management control systems have a significant positive impact on production performance. It was also observed that management control systems have significant mediating effects on the relationship between EDI use and production performance. Therefore, it is suggested that both EDI use and management control systems contribute to the improvement of production performance.

국문 초록 (Abstract)

본 연구는 전자자료교환시스템(electronic data interchange: EDI) 도입에 대한 영향요인들인 외부환경 불확실성과 경영전략의 실행정도, EDI 사용정도, 경영통제시스템과 생산성과 개선 간의 인과관계를 연구모형으로 구축하였다. 구조화 방정식 모형분석 기법을 이용하여 연구모형 전체를 검증하였다. 구조화 방정식 모형분석 결과, 환경 불확실성의 EDI 사용정도에 대한 양의 영향은 유의적이었지만 경영전략의 영향은 비유의적이었다. EDI 사용정도의 경영통제시스템에 대한 양의 영향은 유의한 것으로 나타났다. 따라서 EDI 사용정도가 높아질수록 경영통제시스템은 유기적이 된다는 것이다. 생산성과 개선에 대한 EDI와 경영통제시스템의 긍정적인 영향은 유의한 것으로 나타났다. 그리고 경영통제시스템이 EDI 사용정도와 생산성과간의 관계에 유의적인 양의 매개영향을 미치는 것이 입증되었다. 이러한 결과는 EDI 사용과 유기적인 경영통제시스템은 상호보완 관계에 있으며 생산성과 개선에 함께 영향을 미친다는 것을 보여주는 것이다.

목차 (Table of Contents)

• <요약>
• Ⅰ. 서론
• Ⅱ. 이론적 배경
• Ⅲ. 가설 설정
• Ⅳ. 연구방법
• Ⅴ. 분석결과
• Ⅵ. 연구결론과 토의
• 참고문헌
• Abstract

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