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전략적 공급관계에서의 관리통제시스템이 협력 및 성과에 미치는 영향

The Effect of Management Control Systemon Cooperation and Performancein Strategic Supply Relationships

최종민|김규철
한국국제회계학회 (Korea International Accounting Association)|2018.08|국제회계연구 (Korea International Accounting Review)|제80호|pp. 45-78|DOI 10.21073/kiar.2018..80.003

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참고문헌

키워드

협력CooperationPerformance Measurement System성과평가 시스템사회화 프로세스Socialization process

초록

본 연구는 전략적 공급관계에서 성과평가시스템과 사회화프로세스가 협력(4차원: 정보공유/문제해결, 변화에 적응하려는 의지, 권력의 사용 억제)을 통해 어떻게 관계성과를 향상시키는지를 실증적으로 연구하였다. 회귀분석 결과, 성과평가시스템과 사회화프로세스는 관계성과에 유의한 양의 영향이 미친다. 성과평가시스템(재무적)에서는 권력의 사용 억제에 대해서만 유의한 양의 영향을 미쳤고, 성과평가시스템(비재무적)과 사회화프로세스에서는 ‘정보공유/문제해결’에서만 유의한 양의 영향을 미쳤다. 그리고 협력 4차원중 ‘정보공유/문제해결’과 ‘변화에 적응하려는 의지’만 관계성과에 유의한 양의 영향을 미친다. 관계 성과에 대한 간접영향 분석에서는 성과평가시스템(비재무적)은 ‘권력의 사용 억제’를 통한 관계 성과에 대해서만 유의한 양의 영향이 미치는 것으로 나타났다. 협력 4차원에 유의적인 양의 영향은 관련 기업들과의 서로 합심해서 정보 공유하고, 공동으로 함께 해결하고 노력할 때 구매기업과 공급기업에 서로 만족하는 관계 성과를 가능하게 한다는 의미이다. 성과평가시스템과 사회화프로세스로 실증 연구를 해 본 결과, 협력(4차원)을 통한 관계 성과 향상을 위해서는 성과평가시스템과 사회화프로세스를 병행해서 사용하는 것이 기업의 관리 통제에 효과적인 방안임을 의미한다. 또 사회화프로세스가 관계성과와 관련이 있음을 나타낸다.

Abstract

This study empirically investigated how PMS and Socialization process improve Relationship performance through Cooperation(4dimensions: Information sharing/Problem solving, Willingness to adapt to changes, Restraint from use of power) in Strategic supply relationships. The result of the regression analysis showed that PMS and Socialization process have a positive impact on the Relationship performance. The PMS(financial) had olny a significant a positive impect on the Restraint from use of power, and the PMS(non－financial) and socialization process had only a significant a positive impect on ‘Information sharing/Problem solving'. In addition, ‘Information sharing/Problem solving' and ‘Willingness to adapt to change' among the 4 dimensions of Cooperation have only a significant a positive impact on Relationship performance. In the indirect effect analysis of Relationship performance, PMS(non－financial) have only a significant a positive impact on the relationship performance through ‘Restraint from use of power'. Significant impacts on the 4dimensions of Cooperation mean that it is possible to achieve satisfactory Relationship Performance between the purchasing and supplying companies when sharing information with the related companies sharing and working together. As a result of empirical studies with the PMS and the Socialization process, it means that the use of the PMS and the Socialization process together is an effective way to control the enterprise in order to improve the Relationship performance through Cooperation(4－dimensions). It also indicates that the Socialization process is related to Relationship performance.

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