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차별화 전략, 통합 전략적 성과측정 시스템 속성 수준 및 조직성과의 관련성

The Relationship between Differentiation Strategy, Integrative Strategic Performance Measurement System Attributes Level and Organizational Outcomes

유승억
한국국제회계학회 (Korea International Accounting Association)|2012.06|국제회계연구 (Korea International Accounting Review)|제43호|pp. 297-320|DOI 10.21073/kiar.2012..43.013

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참고문헌

키워드

조직성과BSC차별화 전략Differentiation Strategy통합 전략적 성과측정 시스템Integrative Strategic Performance Measurement System

초록

최근 BSC와 같은 ISPMS의 경쟁전략 실행을 지원하는데 있어서의 역할에 대한 많은 관심이 주어지고 있다. 따라서 본 연구는 차별화 전략, ISPMS 및 조직성과의 관련성을 조사하였다. 본 연구의 목적은 i) ISPMS와 차별화 전략 간에는 어떤 관련성이 있는 지, ii) ISPMS 속성수준이 높은 기업이 우수한 조직성과를 달성하는 지, iii) 차별화 전략이 ISPMS을 통하여 조직성과에 간접적 영향을 미치는 지를 확인하는 것이다. 가설 검증을 위하여 우리나라 106개 제조 기업을 대상으로 한 설문조사 자료를 이용하였으며, 가설검증 방법으로는 AMOS를 이용한 구조방정식 모델을 적용하였다. 가설 검증결과에 의하면 차별화 전략은 ISPMS 속성수준에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 또한 ISPMS은 조직성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났으며, 차별화 전략은 ISPMS을 통하여 차별화 전략기업의 조직성과에 간접적 영향을 미치는 것으로 나타났다.

Abstract

Recently there is considerable interest in the role of integrative strategic performance system(ISPMS), such as balanced scorecards(BSC), in assisting managers implement competitive strategies. This study investigates the relationship between differentiation strategy, integrative strategic performance measurement system and organizational outcomes. The purpose of this study is to identify i)whether there is any relationship between differentiation strategy and integrative strategic performance measurement system, ii)whether companies making more extensive use of integrative strategic performance measurement system achieve, iii)whether the relationship between differentiation strategy and organizational outcomes is indirect through integrative strategic performance measurement system. To test hypotheses, a structural equation model with AMOS is applied to questionnaire survey data from 106 manufacturing firms. The empirical findings are as follows. First, the results revealed the existence of a significant and positive association between differentiation strategy and integrative strategic performance measurement system. Second, the results also indicate that integrative strategic performance measurement system has a significant effect on organizational outcomes. Finally, it is proposed that integrative strategic performance system help firms with differentiation strategy to achieve high organizational outcomes.

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