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성장전략, 성과측정시스템 및 조직성과간의 관계 - 중국 제조업을 중심으로 -

Growth Strategy, Performance Measurement Systems, and Managerial Performance - Focused on Chinese manufacturing firms -

박경원|이성균|리펑페이
한국국제회계학회 (Korea International Accounting Association)|2016.04|국제회계연구 (Korea International Accounting Review)|제66호|pp. 21-44|DOI 10.21073/kiar.2016..66.002

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참고문헌

키워드

PerformanceUncertainty경영성과Competition환경 불확실성성장전략경쟁정도Growth strategy균형/통합 성과측정시스템Balanced/integrated PMS

초록

수많은 연구에서 기업은 외부환경에 대응하기 위해 전략적인 선택을 한다는 사실을 보여주고 있다. 또한 기업은 전략실행을 지원하기 위해 관리통제시스템을 이용하여 조직의 성과를 향상시키고 있다. 그러나 이러한 문헌은 대부분 보다 발전된 서방 경제의 기업에 초점을 맞추고 있다. 이러한 관계가 중국 기업에서도 유효한지의 여부는 아직 실증적으로 확인되지 않았다. 중국이 세계에서 가장 거대한 수․출입 국가 중에 하나가 되어 가고 있지만, 과도기의 경제에서는 기업의 도전과 기회에 대응하기 위한 경영자의 동기부여나 능력을 억압할 수 있는 속성을 가지고 있기 때문에 본 연구의 문제 제기는 타당하다고 판단된다. 본 연구는 중국 제조기업 92개로부터 획득한 데이터를 분석하였는데, 많은 인지가능한 장애에도 불구하고 전략적으로 성장을 강조하는 기업은 그들이 직면한 경쟁과 불확실성에 빠르게 대응한다는 것을 발견하였다. 중국의 기업은 불확실한 상황에서 서방의 기업에서 발견된 정반대의 방향으로 관계가 있는 것으로 나타났다. 또한 서구권 국가처럼 중국에서도 성장을 강조하는 기업은 균형있고 통합된 PMS의 이용이 증가하는 경향이 있고, 그 결과 기업은 좋은 성과를 달성하는 것으로 나타났다. 중국 기업의 글로벌 진출이 확장되면서 투자자, 채권자, 합작투자 파트너, 공급업자 및 경쟁자는 중국 기업의 관리실무가 전략적인 특성이나 성과에 미치는 영향에 대한 이해를 늘리는 것이 필요하다. 본 연구의 결과는 중국 기업과의 관계를 평가하는데 있어 도움이 될 것이다.

Abstract

The fact that enterprises make strategic choices in order to deal with the external environment are mentioned in many researches. Enterprises use the management control system to improve their results in order to support the implementation of the strategy. But most of the literature regards the development of the western economic enterprises as a starting point. Whether such a relationship is effective or not in Chinese enterprises, it has not been demonstrated. China is gradually becoming one of the world's largest export countries. In the period of economic transition, China has the ability to suppress the operator's incentive mechanism or the ability of the property in order to meet the challenges and opportunities of enterprises. So it is of significance to look at the problems raised in this research. We analyze survey data for 92 listed Chinese manufacturing firms. The results is summarized as follows: These firms' strategic emphasis on growth is responsive to the competition and uncertainty that they face. In the case of uncertainty, the relationship goes in the opposite direction to that found in Western firms. Like their Western counterparts, Chinese firms with greater emphasis on growth also tend to make greater use of balanced/integrated performance measurement systems, in turn, they perform at a higher level. With Chinese enterprises on global into expanding, investors, investment partners, suppliers, and competitors improve understanding about the impact on the management of Chinese enterprises in the strategic characteristics and achievements, which may help to evaluate the relationship of the Chinese enterprises.

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