성과측정시스템이 경영성과에 미치는 영향: 조직학습과 민첩성의 매개효과 = The Effects of Performance Measurement System on Performance: Mediation Effects of Organizational Learning and Agility

다국어 초록 (Multilingual Abstract)

The purpose of this research is to examine the relationship among performance measurement system(PMS), organizational learning, agilities and performance. Current business environment is increasingly competitive and rapidly changing due to globalization and the advancement of information and communication technologies. In order to identify opportunities and threats from such turbulent environment and respond to them appropriately, many companies are putting effort into developing dynamic capabilities. As a type of dynamic capability of organization that helps companies rapidly adapt to environmental change, agility plays an important role in sustaining competitive advantage and enhancing organizational performance. Also, Many companies have not yielded the expected economic benefits from PMS. Accounting researchers indicate that this failure is partly due to continuous reliance on traditional diagnostic PMS. The diagnostic PMS provides motivation and direction to achieve goals by focusing on and correcting deviations from preset standards of performance. This focuses on mistakes and negative variances. The interactive PMS stimulates the development of new ideas and initiatives and guides the emergence of new strategies. It closely monitors the markets and seeks to new opportunity. Therefore, it is needed to question underlying policies and to debates on various organizational problems. We think that both diagnostic and interactive PMS are needed to improve the performance. This study mainly focused on identifying relationship between PMS and agilities. All of questionnaire items in this study were selected from prior studies, and were measured on seven-point Likert-type scale from 1(non-agree) to 7(agree). Data were collected using a e-mailed questionnaire survey in Korea manufacturers randomly selected from Korea Exchange. A total of 95 useable questionnaires were received, a response rate of 23. 75%. PLS method is used for the hypotheses tests. The major results of this study are as follows. First, the highest performance group had the highest values of variable PMSs, organizational learning and agilities. The lowest performance group had the lowest values of these variables. Therefore, the companies for improving performance need to establish diagnostic PMS, interactive PMS, organizational learning and agility capabilities. Second, the mediation effect of organizational learning and portfolio agility on relationship between interactive PMS and performance was existed. Interactive PMS has been positively affecting the organizational learning and agility, and these variables effected on performance. However, operational and strategic agility didn`t effect on performance. From these results, many companies are finding it necessary to achieve portfolio agility in responding to unexpected changes in the market environment. Especially, companies should be used the interactive PMS, organizational learning and portfolio agility for performance improvement. However, this study has some limitations due to excluding antecedents of PMS such as strategy and organizational culture etc. Further research may be able to uncover the limitations and test the difference of agilities between Korea and other nation.