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책무성(Accountability)과 성과(Performance)의 호혜성과 차별성에 대한 이론적･실증적 고찰

The Reciprocality and the Discrepancy between Accountability and Performance in Public Management : A Theoretical and Empirical Examination

김판석|김흥주|황광선
정부학연구소 (Institute of Governmental Studies)|2016.08|정부학연구 (Journal of Governmental Studies(JGS))|제22권 제2호|pp. 169-194|DOI 10.19067/jgs.2016.22.2.169

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참고문헌

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성과성과관리PerformanceAccountability책무성Performance management책무성과 성과의 관계
주제분류행정학

초록

본 연구의 목적은 정부의 공공관리에서 책무(책무 완수)와 성과(성과 목표 달성)라는 두 공공관리 기제의 의미 분별을 이론에 근거하여 논의하고, 실증적으로 책무성과 성과의 영향관계를 호혜성과 차별성 차원에서 고찰하는데 있다. 중앙부처 공무원 218명을 대상으로 한 설문 데이터를 가지고 진행한 분석에 따르면, 책무성(A)과 성과(P)의 영향 관계는 큰 차이가 없는 것으로 판단된다. 책무성은 성과에 양의 영향을 미치고, 성과도 책무성에 양의 영향을 미치는 호혜성이 나타나고 있다. 본 연구에서 발견한 흥미로운 점은 성과를 설명하는데 있어 ‘개인-조직 정합성’의 중요성을 확인할 수 있었고, 책무의 변동을 설명하는 데에는 ‘공직봉사동기’가 중요함을 유추해 볼 수 있었다. 요컨대, 실제 정부현상에서 책무성과 성과의 혼용 이유에 대하여 책무와 성과의 유사성을 확인할 수 있었고, 동시에 책무는 조직구성원 개인적 요소와 밀접하고, 성과는 개인과 조직의 조합 요인과 밀접하다는 점에서 차별성을 발견할 수 있었다. 이러한 결과를 통하여 책무와 성과는 같은 의미･다른 표현으로 이해될 수 있다는 점과 동시에 책무와 성과의 공공관리적 간극도 존재할 수 있다는 점을 살펴볼 수 있었다.

Abstract

This study examines the reciprocality and the discrepancy between accountability and performance in public management. How does accountability impact performance and vice versa? A total of 218 public employees from the Korean central government were surveyed. The results show that in general accountability and performance are alike in public workers’ perceptions. Accountability affects to performance positively and likewise performance has a positive influence on accountability. Linear regression analysis indicated differences between accountability and performance. While accountability was related to PSM (public service motivation), performance was affected by P-O fit (person-organization fit). The implications of these findings are discussed in the study.

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