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비재무 성과척도, 심리적 임파워먼트 및 직무만족의 관련성

The Association between Non－financial Measures, Psychological Empowerment and Job Satisfaction

유승억
한국국제회계학회 (Korea International Accounting Association)|2017.02|국제회계연구 (Korea International Accounting Review)|제71호|pp. 357-381|DOI 10.21073/kiar.2017..71.014

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참고문헌

키워드

직무만족job satisfaction심리적 임파워먼트psychological empowerment비재무 성과척도non－financial measures

초록

본 연구는 비재무 성과척도, 심리적 임파워먼트(의미성, 역량, 자율적 결정, 영향력) 및 직무만족 의 관련성을 조사하였다. 본 연구의 목적은 1) 비재무 성과척도의 직무만족에 대한 직접적 영향 2) 비재무 성과척도의 이용 이 심리적 임파워먼트의 의미성, 역량, 자율적 결정, 영향력 차원에 미치는 영향 3) 심리적 임파워먼 트의 의미성, 역량, 자율적 결정, 영향력 차원이 직무만족에 미치는 영향 4)비재무 성과척도의 이용 이 심리적 임파워먼트의 의미성, 역량, 자율적 결정, 영향력 차원을 통해서 직무만족에 미치는 간접 영향을 확인하는 것이다. 가설 검증을 위하여 우리나라 106개 제조 기업을 대상으로 한 설문조사 자료를 이용하였으며, 가설 검증 방법으로는 Mplus 7.4에 의한 병렬다중매개모형(parallel multiple mediator model)을 적용하였다. 가설 검증결과에 의하면 비재무 성과척도의 이용은 직무만족에 유의적 영향을 미치지 않는 것으 로 나타났다. 비재무 성과척도의 이용은 심리적 임파워먼트의 의미성, 역량, 자율적 결정, 영향력 차 원에 유의적인 정(＋)의 영향을 미치는 것으로 나타났다. 또한 심리적 임파워먼트의 의미성, 역량, 자율적 결정, 영향력 차원은 직무만족에 유의적인 정(＋)의 영향을 미치는 것으로 나타났다. 비재무 성과척도의 이용은 심리적 임파워먼트의 의미성, 역량, 자율적 결정, 영향력 차원을 통하여 직무만족 에 유의적인 정(＋)의 간접영향을 미치는 것으로 나타났다. 이러한 결과는 비재무 성과척도, 심리적 임파워먼트 및 직무만족이 어떻게 연계되어 있는 지를 설명해주기 때문에 중요한 의미를 갖는다. 실 무적인 면에서 기업들은 성과정보 제공과 종업원성과 평가를 위해 그들이 이용하는 비재무 성과척 도는 분명히 정의되고, 잘 명시되며, 종업원들에게 분명하게 의사전달 되어야 한다는 것을 시사한다.

Abstract

This study investigates the association between the use of non－financial measures, psychological empowerment(meaning, competence, self－determination, impact) and employees' job satisfaction. The purpose of this study is to identify 1)whether the use of non－financial measures has a positive(＋) effect on employees' job satisfaction directly, 2)whether the use of non－financial measures has a positive(＋) effect on psychological empowerment(meaning, competence, self－determination, impact), 3)whether psychological empowerment has a positive(＋) effect on employees' job satisfaction, 4)whether the use of non－financial measures has a positive(＋) effect on employees' job satisfaction indirectly through psychological empowerment. To test hypotheses, parallel multiple mediator model with Mplus 7.4 is applied to questionnaire survey data from 106 manufacturing firms. The empirical findings are as follows. First, the results indicate that there is no association between the use of non－financial measures and employees' job satisfaction. Second, the results indicate that the use of non－financial measures has a significant effect on psychological empowerment(meaning, competence, self－determination, impact). Third, the results indicate that psychological empowerment(meaning, competence, self－ determination, impact) has a significant effect on employees' job satisfaction. Finally the results also indicate that the use of non－financial measures has a significant effect on employees' job satisfaction indirectly through psychological empowerment(meaning, competence, self－determination, impact). These findings are important as they assist to explain how nonfinancial performance measures, psychological empowerment and job satisfaction are linked. From a practical perspective, the findings may be helpful to organization. The results also suggest that the nonfinancial performance measures they use to provide performance informations and to evaluate their employee performance are clearly identified, well specified, and communicated clearly to their employees.

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