환경의 불확실성, PMS의 이용, 성과측정지표의 다양성 및 경영성과간의 관계 -중국 제조업을 중심으로-
Environmental Uncertainty, Use of PMS, diversity of Performance Measure, and Managerial Performance -Focused on Chinese manufacturing firms-
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본 연구의 목적은 환경의 불확실성과 PMS의 두 가지 속성인 PMS의 이용과 성과측정지표의 다양성간의 관계에 대한 보다 나은 이해를 제공하는데 있다. 지금까지 PMS에 관한 실증연구의 대부분은 성과측정지표의 다양성에 집중되어 왔다. 본 연구는 PMS의 두 가지 속성에 결정적인 영향을 미치는 다양한 상황요인을 확인하는데 있다. 이론적인 관점에서, 이 논문은 아주 밀접하게 관련되어 있는 PMS의 두 가지 속성으로서 성과측정지표의 다양성과 이용의 본질에 흥미를 집중시키고 있다. 본 연구는 중국의 증권교역소에 상장된 제조기업의 차장급 이상을 대상으로 설문지를 배포하였으며, 최종적으로 143부의 설문자료를 분석에 활용하였다. 본 연구의 결과를 요약하면 다음과 같다. 환경의 불확실성이 높을수록 PMS의 진단적․상호작용적 이용 모두가 증가하는 것으로 나타났다. 환경 불확실성과 성과측정지표의 다양성간의 관계에서도 유의한 정의 관계가 있는 것으로 나타났다. 그러나 예상과 달리 PMS의 진단적․상호작용적 이용은 경영성과와 관련이 없는 것으로 나타났다. 성과측정지표의 다양성과 경영성과간에는 유의한 정의 관계가 있는 것으로 나타났다. 이는 성과측정지표의 이용 확대를 통해 이익을 얻는 성과의 실체를 지지하고 있다. 본 연구는 선행연구가 주목해 왔던 PMS의 효과적인 구축과 함께 PMS 이용의 중요성을 실증적으로 확인하였다. 본 연구의 결과물은 환경의 불확실성에 따라 PMS의 이용과 다양한 성과측정지표가 목적적합하게 선택될 수 있어야 함을 강조하고 있다.
Abstract
The purpose of this research is to provide a better understanding of the relationships between environmental uncertainty and two attributes of performance measurement systems(PMS), namely the diversity of measures and the use of PMS. To date, most of the empirical research on PMS has focused on the diversity of measures. This research has identified several contingent factors that have a decisive effect on two attributes of PMS. From a theoretical perspective, this research highlights the diversity of measurement and the nature of use as two closely intertwined dimensions of PMS. The questionnaire was sent out to employees whose positions were higher than a vice-director. One hundred and forty-three usable questionnaires were received. The results is summarized as follows: An environmental uncertainty was statistically positive associated with both diagnostic use and interactive use of PMS. It showed a positive and significant relationship between environmental uncertainty and diversity of measures. However, the diagnostic use and interactive use of PMS was not related to managerial performance. There was positive association between diversity of measures and managerial performance. This results support the existence of performance benefits from increasing diversity of measures. The findings of this study emphasized the importance of relevant choice for diversity of measures and use of PMS in accordance with environmental uncertainty.
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