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조직문화의 유형이 성과측정시스템의 이용과 측정의다양성에 미치는 효과

Organizational Culture, Use of Performance Measurement Systems, and Diversity of Measures

정순여|김시훈|박경원
한국국제회계학회 (Korea International Accounting Association)|2008.03|국제회계연구 (Korea International Accounting Review)|제21호|pp. 157-183|DOI 10.21073/kiar.2008..21.008

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참고문헌

키워드

조직문화주의집중정당화justification모니터링monitoringorganizational culture전략적 의사결정유연성가치통제가치성과측정시스템의 이용측정치의 다양성flexibility value firmscontrol value firmsuse of PMSattention focusingstrategic decision makingdiversity of PMS

초록

본 연구는 조직문화의 유형이 성과측정시스템의 이용과 측정의 다양성에 미치는 영향을 분석하였다. 본 연구의 실증분석을 위해 국내 상장기업 중 제조업을 대상으로 차장 이상의 중간관리자로부터 98부의 설문지를 회수하여 분석하였다.연구결과 유연성가치 지향 기업은 통제가치 지향 기업에 비해 주의집중과 전략적 의사결정을 위해 성과측정시스템을 이용하는 경향이 있고, 이를 위해 다양한 측정치를 사용하는 것으로 나타났다. 반면에 통제가치 지향 기업은 유연성가치 지향 기업에 비해 정당화를 위해 성과측정시스템을 이용하는 경향이 있지만, 측정치의 다양성과는 유의한 관계가 없는 것으로 나타났다. 또한 유연성가치 지향 기업은 통제가치 지향 기업에 비해 다양한 측정치를 사용하는 것으로 나타났다.

Abstract

This study was designed to analyze the actual effects of the patterns of the organizational culture and the utilization of PMS on the diversity of PMS indices. For an empirical analysis, a questionnaire was sent out to 98 employees whose positions were higher than a vice－director. A withdrawal rate was 15.1%.The results from this study are as follow. First, this study shows that flexibility value firms use PMS for attention focusing and a strategic decision making possibly more than control value firms. The firms using PMS for attention focusing and a strategic decision making tend to use diverse PMS indices. Second, there is no any actual relation between the justification and the utilization of PMS though control value firms tend to more use PMS for the justification than flexibility value firms. Third, flexibility value firms use more diverse PMS indices than control firms.

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