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환경불확실성, 경영전략, 기업수명주기와 조직성과 간의 관계에서 MCS의 역할: 서비스 기업을 중심으로

The role of MCS in the relationship between environmental uncertainty, business strategy, corporate life cycle and organizational performance: with a focus on service corporations

이상완|임태종
한국국제회계학회 (Korea International Accounting Association)|2015.08|국제회계연구 (Korea International Accounting Review)|제62호|pp. 109-132|DOI 10.21073/kiar.2015..62.005

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경영전략조직성과MCS환경불확실성business strategyorganizational performance성과측정시스템기업수명주기corporate life cycleenvironment uncertainty

초록

MCS와 관련된 대부분의 선행연구는 제조기업을 대상으로 진행된 것이므로 이를 전체 산업에일반화하는 데는 한계가 있다. 오늘날 서비스 기업의 위상은 날로 높아지고 있으나 서비스 기업을 대상으로 진행된 MCS에 관한 연구는 부족한 편이다. 특히 서비스 기업을 대상으로 환경불확실성, 경영전략, 기업수명주기와 MCS의 관계를 포괄적으로 분석한 연구는 거의 없다. 따라서 본연구에서는 국내 서비스 기업을 대상으로 환경불확실성, 경영전략, 기업수명주기, MCS, 그리고조직성과 간의 관계를 실증분석 하였다. 연구결과는 다음과 같다. 첫째, 환경불확실성은 MCS에 영향을 미치지 않는다. 둘째, 원가우위전략은 관료적 MCS에 정(+)의 영향을 미치고, 차별화전략은 관료적 MCS와 비관료적 MCS 모두에정(+)의 영향을 미친다. 셋째, 성장기 기업이 성숙기 기업보다 비관료적 MCS를 더 많이 이용한다. 넷째, 비관료적 MCS는 조직성과에 정(+)의 영향을 미친다. 이 같은 연구결과는 조직성과 향상을위해서는 비관료적 MCS의 역할이 중요함을 보여주는 것이고, 또한 차별화전략과 조직성과 간의관계에서 비관료적 MCS가 매개역할을 하고 있음을 보여주는 것이다. 국내 서비스 기업의 경우조직성과 향상을 위해서는 비관료적 MCS의 이용을 증대시키는 것이 중요하다. 특히 차별화전략을 추구하는 기업이 비관료적 MCS를 이용하는 경우 조직성과를 향상시킬 수 있을 것으로 기대된다.

Abstract

Most preceding studies associated with MCS were conducted on manufacturing firms and thus have limits in generalizing the conclusions to the entire business world. While the status of service corporations is growing, there is a lack of studies on MCS using service firms. In particular, there are rarely studies that take a comprehensive look at the relationship between environmental uncertainty, business strategy, corporate life cycle and MCS in service corporations. Therefore, this study conducted an empirical analysis of the relationship between environmental uncertainty, business strategy, corporate life cycle, MCS and organizational performance using Korean service corporations as subjects. The findings were as follows. First, environmental uncertainty does not affect MCS. Second, a cost leadership strategy has a positive effect on bureaucratic MCS, while a differentiation strategy has a positive effect on both bureaucratic and non-bureaucratic MCS. Third, companies in a growth stage, compared to those in a maturity stage, shows a higher usage of non-bureaucratic MCS. Fourth, non-bureaucratic MCS has a positive effect on organizational performance. These study results indicate the important role of non-bureaucratic MCS in improving organizational performance and the mediating role that non-bureaucratic MCS plays in the relationship between differentiation strategy and organizational performance. It's effective to increase using non-bureaucratic MCS to improve organizational performance for domestic service corporations. Especially when corporations pursuing differentiation strategy adapt non-bureaucratic MCS, it's highly expected to promote organizational performance.

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