관리통제시스템과 경영성과간의 관계에서 기업자원역량의 매개효과 = The Effects of the Interactive Management Control System and Organizational Capabilities on Organizational Performance

다국어 초록 (Multilingual Abstract)

Over the past 15 years, the resource-based view (RBV) of the firm has become a very influential framework in the area of strategy use. However, despite considerable interest in the relationship between management control systems (MCS) and strategy use, the MCS research has devoted scant attention to the RBV. Therefore, this study seeks to extend the research to the interface between MCS and strategy with the application of an RBV framework.
The aim of this study is to examine, from a resource-based perspective, the relationships between the use of MCS and organizational capabilities. More specifically, the study focuses on interactive uses of one important aspect of MCS, and four capabilities leading to strategic choices (i.e., market orientation, innovativeness, and organizational learning, entrepreneurship). Specifically, this study focuses on the more active role of MCS associated with the signals sent throughout the firm to draw organizational attention.
The results are as follows:
First, the results suggest that an interactive use of MCS positively tends to influence capabilities of market orientation, innovativeness, entrepreneurship and organizational learning. An interactive use of MCS contributed to knowledge dissemination, information distribution and communication, and the emergence of strategic actions. This means it contributed to expanding the organization's information processing capability and fostering interaction among organizational actors.
Second, the result of testing structural equation models suggests that there exists an indirect relationship between MCS use and performance, not a direct one.

국문 초록 (Abstract)

전통적으로 전략의 이행도구로 관리통제시스템(management control system, MCS)이 사용되어 왔지만, 관리통제시스템의 설계에 대한 연구에서는 기업자원관점(resource-based view, RBV)에 대한 고려가 부족했던 것이 사실이다. 본 연구는 MCS의 상호작용적 사용(interactive use)이 경영성과에 미치는 영향을 살피는 연구이며, MCS의 상호작용적 사용이 경영성과에 영향을 미칠 때, 기업자원역량이 매개효과가 있는지를 살펴보고자 한다. 관리통제시스템의 사용은 상호작용적 사용을 이용하였으며, 기업의 자원역량으로는 시장 지향성, 기업가 정신, 조직학습과 혁신을, 경영성과는 재무적 성과와 비재무적 성과를 사용하였다.
연구결과, 통제시스템의 상호작용적 사용은 기업의 자원역량에 영향을 미치는 것으로 나타났다. 즉 상호작용적 관리통제시스템의 사용은 시장 지향성, 기업가 정신, 조직학습과 혁신에 긍정적인 영향을 미치는 것으로 나타났다. 그리고 구조방정식 모형을 이용하여 분석한 결과는 통제시스템의 상호작용적 사용은 기업자원역량을 통해서 경영성과에 간접적인 영향을 미치는 것으로 나타났다.

참고문헌 (Reference)

• 1 천도정, "전략적 원가관리와 경영통제" 박영사 2001
• 2 김달곤, "경영전략과 통제시스템간의 조직학습효과가 성과에 미치는 영향" 대한회계학회 12 (12): 143-163, 2007
• 3 Miller,D, "‘The Architecture of Simplicity" 8 : 116-138, 1993
• 4 Teece,D.J, "‘Dynamic capabilities and strategic management" 18 (18): 509-533, 1997
• 5 Kaplan,R.S, "Transforming the balanced scorecard from performance measurement to strategic management: Part 1" 15 (15): 87-104, 2001
• 6 Abernethy,M.A, "The role of budgets in organizations facing strategic change: an exploratory study" 24 : 189-204, 1999
• 7 Sim.K.L, "The performance effects of complementarities between manufacturing practices and management accounting systems" 10 : 325-346, 1998
• 8 Bisbe,J.,and Otley,D, "The effects of the interactive use of management control systems on product innovation" 29 (29): 709-737, 2004
• 9 Narver,J.C, "The effect of a market orientation on business profitability" 54 : 20-35, 1990
• 10 Danneels,E, "The dynamics of product innovation and firm competences" 23 : 1095-1121, 2002
• 11 Miller,D, "The correlates of entrepreneurship in three types of firms" 29 (29): 770-791, 1983
• 12 Day,G.S, "The capabilities of market-driven organizations" 58 : 37-52, 1994
• 13 Simons,R., "The Role of Management Control Systems in Creating Competitive Advantage:New Perspectives" 15 : 127-143, 1990
• 14 Abernethy,M.A, "The Impact of Manufacturing Flexibility on Management Control System Design" 20 : 241-258, 1995
• 15 Govindarajan,V, "Strategy,Control Systems and Resource Sharing:Effects on Business-Unit Performance"
• 16 Dent,J, "Strategy, Organization and Control : Some Possibilities for Accounting Research" 15 : 3-25, 1990
• 17 Camillus,John C, "Strategic Planning and Management Control" Lexington Books 1986
• 18 Simons,R., "Strategic Orientation and Top Management Attention to Control Systems" 12 : 49-62, 1991
• 19 Scott,T.W, "Performance measurement and managerial teams" 24 : 263-285, 1999
• 20 Huber,G.P, "Organizational Learning:The Contributing Processes and the Literatures" 2 : 88-115, 1991
• 21 Kloot,Louise, "Organizational Learning and Management Control Systems : Responding to Environmental Change" 8 : 47-73, 1997
• 22 Chenhall,R.H, "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations. omega" 23 (23): 485-497, 1995
• 23 Haas,M, "Multi-level design of performance measurement systems: enhancing strategic dialogue throughout the organization" 10 : 233-261, 1999
• 24 Slater,S.F, "Market-oriented is more than being customer-let" 20 (20): 1165-1168, 1999
• 25 Kohli,A.K, "Market orientation: the construct, research propositions, and managerial implications" 54 : 1-18, 1990
• 26 Henri,Jean-Francois, "Management Control systems and Strategy:A Resource-Based Perspective" 31 : 529-558, 2005
• 27 Otley,D, "Management Control in Contemporary Organization : Towards a Wider, Framework" 5 : 289-299, 1994
• 28 Simons,R, "Levers of Contro" Harvard Business School Press 1995
• 29 Lee,C, "Internal capabilities,external networks,and performance:a study on technology-based ventures" 22 : 615-640, 2001
• 30 Chenhall,R.H, "Integrative strategic performance measurement systems,strategic alignment of manufacturing,learning and strategic outcomes:an explanatory study" 30 (30): 395-422, 2005
• 31 Ireland,R.D, "Integrating entrepreneurship and strategic management actions to create firm wealth" 15 (15): 49-63, 2001
• 32 Hurley,R.F, "Innovation,market-orientation,and organizational learning:an integration and empirical examination" 62 : 42-54, 1998
• 33 Simons,R., "How new top managers use control systems as levers of strategic renewal" 15 : 169-189, 1994
• 34 Barney,J.B, "Firms resources and sustained competitive advantage" 17 : 99-120, 1991
• 35 Naman,J.L, "Entrepreneurship and the concept of fit:a model and empirical tests" 14 : 137-153, 1993
• 36 Eisenhardt,K.M, "Dynamic capabilities:what are they?" 21 : 1105-1121, 2000
• 37 Hult,G.T.M, "Does market orientation matter?:a test of the relationship between positional advantages and performance" 22 : 899-906, 2001
• 38 Slater,S.F, "Customer-led and market-oriented:let's not confuse the two" 19 (19): 1001-1006, 1998
• 39 Perera,S, "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures" 22 (22): 557-572, 1997
• 40 Malina,M.A, "Communicating and controlling strategy:an empirical study of the effectiveness of the balanced scorecard" 13 : 47-90, 2001
• 41 Garvin,D.A, "Building a Learning Organization"
• 42 Spanos,Y.E, "An examination into the causal logic of rent generation:contrasting Porter's competitive strategy framework and the resource-based perspective" 22 : 907-934, 2001
• 43 Davila,T, "An empirical study on the drivers of management control systems' design in new product development" 25 : 383-409, 2000
• 44 Said,A.A, "An empirical investigation of the performance consequences of non-financial measures" 15 : 193-223, 2003
• 45 Vandenbosch,B, "An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness" 24 : 77-92, 1999
• 46 Simons,R, "Accounting control systems and business strategy:an empirical analysis" 12 (12): 357-374, 1987
• 47 Chapman,C.S, "Accountants in organizational view of accounting" 23 (23): 737-766, 1998
• 48 김계수, "AMOS구조방정식 모형분석" 고려정보산업 출판사 2001
• 49 Govindarajan,V, "A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanism with strategy" 31 (31): 826-853, 1988