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통합 전략적 성과측정 시스템이 종업원의 역할 명료성과 직무성과에 미치는 영향

The Effect of Integrative Strategic Performance Measurement System on Employee Role Clarity and Job Performance

유승억
한국국제회계학회 (Korea International Accounting Association)|2014.06|국제회계연구 (Korea International Accounting Review)|제55호|pp. 224-243|DOI 10.21073/kiar.2014..55.013

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참고문헌

키워드

직무성과Job PerformanceGoal ClarityRole ClarityStrategic Performance Measurement System전략적 성과측정 시스템목표 명료성과정 명료성역할 명료성Process Clarity

초록

최근 BSC와 같은 통합 전략적 성과측정 시스템(ISPMS)이 조직성과 향상에 어떤 영향을 미치는 지에 관해 많은 관심이 주어지고 있다. 따라서 본 연구에서는 ISPMS이 종업원 직무성과를 향상하는데 어떻게 도움이 되는지를 확인하기 위해 ISPMS의 행동과학적 영향을 조사하였다. ISPMS와 종업원 직무성과의 관련성을 연구함에 있어서 ISPMS가 종업원 직무성과와 직접적인 관련이 있는 지, 목표 명료성과 과정 명료성을 통한 간접적인 관련이 있는 지를 조사하였다. 가설 검증을 위하여 우리나라 102개 제조 기업을 대상으로 한 설문조사 자료를 이용하였으며, 가설검증 방법으로는 AMOS를 이용한 구조방정식 모델을 적용하였다. 가설검증결과는 다음과 같다. 첫째, ISPMS는 종업원 직무성과와 종업원 역할 명료성에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 종업원 목표 명료성은 종업원 직무성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났으며, 종업원 과정 명료성과 종업원 직무성과는 직접적인 관련성이 없는 것으로 나타났다. 끝으로, ISPMS는 목표 명료성을 통하여 종업원 직무성과에 간접적으로 유의적인 영향을 미치는 것으로 나타났다. 이러한 결과는 종업원 목표 명료성이 ISPMS와 종업원 직무성과간의 관계를 부분 매개한다는 것을 보여준다.

Abstract

Recently there is considerable interest in the role of integrative strategic performance system(ISPMS), such as balanced scorecards(BSC), in assisting organizations enhance their outcomes. This study aimed to improve understanding of how integrative strategic performance system(ISPMS) assist employee enhance their job performance. This study investigates the behavioral consequences of the use of ISPMS. In studying the relationship between ISPMS and employee job performance, this study investigates whether the relation between ISPMS and employee job performance is direct, or indirect through the intervening variables of goal clarity and process clarity. To test hypotheses, a structural equation model with AMOS is applied to questionnaire survey data from 102 manufacturing firms. The empirical findings are as follows. First, the results indicate that ISPMS has a significant effect on employee job performance and employee role clarity(goal clarity and process clarity). Second, the results also indicate that goal clarity have significant effect on job performance and process clarity is not directly associated with job performance. Finally, the results indicate that ISPMS has a significant effect on job performance through indirect effect of goal clarity. This study shows that the association between ISPMS and employee job performance is partially mediated, acting through employee goal clarity.

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