팀자율성과 조직성과 간의 관계에서 성과측정시스템의 역할에 관한 연구
A Study on the Role of Performance Measurement System between Team Autonomy and Organizational Performance
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
본 연구에서는 중소기업의 팀제의 장점을 극대화할 수 있는 팀자율성이 조직성과에 미치는 영향을 살펴보고자 한다. 팀성과는 팀차원성과(팀효과성, 팀효율성)와 팀태도성과(직무만족, 조직몰입)로 구분하여 측정하였다. 아울러 성과측정시스템(Performance Measurement System, 이후 PMS)을 팀자율성과 팀성과 간에 매개요인으로 연구하고자 하며, 추가로 팀성과가 조직성과(재무성과)에 영향을 미치는지도 연구하고자 한다. 팀자율성은 PMS와 팀성과에 긍정적인 영향을 주고, 팀성과 또한 조직성과에 긍정적인 영향을 미치는 것으로 분석되었다. 주요 연구결과로 첫째, 기업의 성장을 위해 팀자율성의 확대가 필요함을 시사하고 있다. 둘째, PMS의 팀자율성과 팀태도성과 간에 매개효과를 확인하였다. 이는 PMS를 통하여 팀성과를 더 개선할 수 있음을 나타내고, PMS가 팀자율성의 긍정적인 영향을 강화하고 부정적인 영향을 보완하는 역할을 하고 있음을 나타내고 있다. 그러므로 PMS가 팀자율성과 팀성과 간의 강화요인임을 보여주고 있다. 즉, 팀자율성 강화 시 적절한 PMS설계가 고려되어야 함을 시사하고 있다. 셋째, 팀성과와 조직성과 간의 긍정적인 관계는 기업의 성과관리 차원에서 본 연구의 팀성과요인을 성과측정지표(PMI)로 사용하는 것이 효율적임을 시사하고 있다.
Abstract
The purpose of this study is to examine the effects of team autonomy on organizational performance that maximizes the merits of the team system of SMEs. Team performance was measured by team level performance (team effectiveness, team efficiency) and team attitude performance (job satisfaction, organizational commitment). In addition, the performance measurement system (PMS) was studied as a mediator between team autonomy and team performance. Finally, further study was conducted in order to investigate whether team performance affects organizational performance (financial performance). Team autonomy positively affects PMS and team performance, and team performance also has an effect on organizational performance. First, as a result of the main research, it is suggested that the team autonomy should be expanded for the growth of the organization. Second, it was confirmed that there are mediating effects of PMS between team autonomy and team attitude performance. This indicates that the team performance can be further improved through PMS and that PMS plays a role in reinforcing the positive influence of team autonomy and complementing the negative influence. Thus, PMS shows that it is a strengthening factor between team autonomy and team performance. In other words, it is suggested that appropriate PMS design should be considered when strengthening team autonomy. Third, the positive relationship between team performance and organizational performance suggests that it is effective to use team performance factors of this study as performance measurement index (PMI) in terms of performance management of the organization.
참고문헌 (42)
- 김상우, "차별화전략 및 분권화수준과 경영성과간의 관계에서 성과측정지표의 매개효과에 관한 연구", 회계저널, 19(4), pp.161~195 (2010), 한국회계학회
- 김원배, "성과측정치, 권한위임, 그리고 성과에 관한 연구", 상업교육연구, 22, pp.201~222 (2008), 한국상업교육학회
- 박원우, "한국 팀제의 역사, 현황과 발전방향. 1회1권" (2006), 서울대학교출판부
- 배수현, "비이자수익이 저축은행 경영성과에 미치는 영향", 전산회계연구, 15(1), pp.71~86 (2017), 한국전산회계학회
- 손성진, "한국 관리회계 학문분야의 연구동향과 미래 연구 방향: 계량서지학적 관점에서 연구내용과 생산성 비교분석", 회계저널, 23(6), pp.347~393 (2014), 한국회계학회
- 김재일, "조직구조와 성과측정시스템의 공정성이 조직시민행동과 경영성과에 미치는 영향", 관리회계연구, 18(1), pp.113~144 (2018), 한국관리회계학회
- 손우진, "전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구", 한국융합학회논문지, 6(5), pp.303~314 (2015), 한국융합학회[DOI]
- 이상완, "성과측정시스템의 이용과 조직성과간의 관계에서 성과측정지표의 다양성과 조직학습의 역할", 관리회계연구, 11(1), pp.37~66 (2011), 한국관리회계학회
- 이현병, "ERP시스템 도입 후 변화관리와 성과측정시스템이 기업성과에 미치는 영향: 정보역량을 조절효과로 하여", 글로벌경영학회지, 14(4), pp.233~256 (2017), 글로벌경영학회[DOI]
- 장로, "상호작용PMS이용이 업무성과에 미치는 영향: 절차공정성과 조직몰입을 중심으로", 회계정보연구, 33(4), pp.313~333 (2015), 한국회계정보학회
- 정기영, "건설업의 지식경영 영향요인이 지식경영활동 및경영성과에 미치는 영향：혁신행동의 조절효과를 중심으로", 전산회계연구, 14(1), pp.39~63 (2016), 한국전산회계학회
- 최용길, "중소기업의 BSC 성과측정치간 관계에 관한 연구", 상업교육연구, 19, pp.389~411 (2008), 한국상업교육학회
- Campion, M. A., "Relations between work group characteristics and effectiveness: Implications for designing effectiveness work groups", Personal Psychology, 46, pp.823~850 (1993)
- Cardon, M. S., "Managing human resources in small organizations: What do we know?", Human Resource Management Review, 14, pp.295~323 (2004)
- Cohen, S. G., "What makes teams work: Group effectiveness research from the shop floor to the executive suite", Journal of Management, 23, pp.239~290 (1997)
- Cordery, J. L., "The impact of autonomy and task uncertainty on team performance: A longitudinal field study", Journal of Organizational Behavior, 31, pp.240~258 (2010)
- Delarue, A., "Teamworking and organizational performance: A review of survey-based research", International Journal of Management Reviews, 10, pp.127~148 (2008)
- Delaney, J. T., "The Impact of human resource management practices on perceptions of organizational performance: Progress and prospects", Academy of Management Journal, 39, pp.949~969 (1996)
- Gallie, D., "Teamwork, skill development and employee welfare", British Journal of Industrial Relations, 50, pp.23~46 (2012)
- Gómez-Mejía, Luis R., "Managing Human Resources" (2004), Prentice Hall
- Gladstein, D. L., "Group in context: A model of task group effectiveness", Administrative Science Quarterly, 29(4), pp.499~451 (1984)
- Guest, D., "Human resource management, corporate performance and employee wellbeing: Building the worker into HRM", Journal of Industrial Relations, 44, pp.335~358 (2002)
- Haas, M., "Multilevel design of performance measurement systems: Enhancing strategic dialogue throughout the organization", Management Accounting Research, 10, pp.233~261 (1999)
- Hackman, J., "Work Redesign" (1980), Addison-Wesley
- Hackman, J. R., "Handbook of Organizational Behavior", pp.315~342 (1987), Prentice Hall
- Harmon, J., "Effects of high-involvement work systems on employee satisfaction and service costs in veterans healthcare", Journal of Healthcare Management, 48, pp.393~405 (2003)
- Henri, J. F., "Management control systems and strategy: A resource-based perspective", Accounting, Organizations and Society, 31, pp.529~558 (2006)
- Huselid, M. A., "Technical and strategic human resource management effectiveness as determinants of firm performance", Academy of Management Journal, 40, pp.171~188 (1997)
- Ittner, C. D., "Assessing empirical research in managerial accounting：A value－based management perspective", Journal of Accounting and Economics, 32, pp.349~410 (2001)
- Jones, D. C., "How does employee involvement stack up? The effects of human resource management policies on performance in a retail firm", Industrial Relations, 49(1), pp.1~21 (2010)
- John R. Kimberly, "Organizational Size and the Structuralist Perspective: A Review, Critique, and Proposal", Administrative Science Quarterly, 21(4), pp.571~ (1976), JSTOR[DOI]
- Kirkman, B. L., "Beyond self-management: Antecedents and consequences of team empowerment", Academy of Management Journal, 42, pp.58~74 (1999)
- McGrath, J. E., "Social Psychology: A Brief Introduction" (1964), Holt, rinehart & Winston
- Monika E. von Bonsdorff, "Team autonomy, organizational commitment and company performance: A study in the retail trade", The International Journal of Human Resource Management, 26(8), pp.1098~1109 (2015)
- Manz, C., "Self-leading work teams: Moving beyond self-management myths", Human Relations, 45, pp.1119~1140 (1992)
- Ramsay, H., "Employees and high performance work systems: Testing inside the black box", British Journal of Industrial Relations, 38, pp.501~531 (2000)
- Sarit Rashkovits, "Does team autonomy increase or decrease team" (2015), Yezreel Valley College
- Schaffer. U., "The use of management accounting informatio n，learning and organizational Business performance. European School", Working Papers on Management Accounting & Control, 11, pp.1~34 (2004)
- Simons, R., "The role of management control systems in creating competitive advantage: New perspectives", Organizations and Society, 15(1, pp.2) (1990), 127~143
- Simons, R., "Levers of control: How managers use innovative control systems to drive strategic renewal" (1995), Harvard Business School Press
- Turner, A. N., "Industrial jobs and the worker" (1995), Harvard Graduate School of Business Administration
- Wang, A., "When does benevolent leadership lead to creativity? The moderating role of creative role identity and autonomy", Journal of Organizational Behavior, 1(1), pp.106~121 (2010)