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전략적 성과평가시스템, 지식경영 및 정보시스템의 전략적 연계와 정보기술 하부구조

SPMS, the KM and ISs Strategic Alignment and the IT Infrastructure for KM

이연희
한국국제회계학회 (Korea International Accounting Association)|2014.04|국제회계연구 (Korea International Accounting Review)|제54호|pp. 218-240|DOI 10.21073/kiar.2014..54.012

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키워드

정보화 전략지식경영 활동지식경영 전략전략적 성과평가시스템지식경영 IT 하부구조Strategic PMSsKM Strategic AlignmentISs Strategic AlignmentKM IT InfrastructureKM Activities

초록

본 연구는 지식경영의 전략적 연계 정도와 정보화 전략의 기업전략과의 연계 정도가 서로 적합하게 높을 때 지식경영 정보기술(information technology; IT) 하부구조 구축이 활성화된다는 것을 실증적으로 규명하였다. 집락분석 결과, 지식경영의 전략적 연계 정도와 정보시스템의 전략적 연계 정도가 모두 높은 집단에서 지식경영 IT 하부구조 구축수준이 가장 높은 것으로 나타났다. 그리고 지식경영 IT 하부구조의 수준 높은 구축이 지식경영 활동들에 긍정적인 영향을 미치며, 지식경영 활동들은 기업성과의 개선에 기여한다는 것을 입증하였다. 분석결과, 지식저장 및 검색 IT 하부구조는 지식창출, 저장, 이전과 활용 모두에 유의한 양의 영향을 미치는 것으로 나타났다. 지식전달 IT 하부구조는 지식의 저장, 이전과 활용에 긍정적인 영향을 미치는 것으로 나타났다. 또한, 지식경영의 전략적 연계와 정보시스템의 전략적 연계를 도모하기 위해서는 기업 내에 전략적 성과평가시스템이 도입되어야 한다는 것도 확인하였다. 다중 회귀분석 결과, 전략적 성과평가시스템은 지식경영의 전략적 연계 정도와 정보화 전략의 기업전략과의 연계 정도에 유의한 양의 영향을 미치는 것으로 나타났다.

Abstract

This study empirically investigated the relationships among strategic performance measurement systems(SPMSs), knowledge management(KM) strategic alignment, the alignment between information systems(ISs) strategy and business strategy, KM information technology(IT) infrastructure, KM activities, and organizational performance. The results showed that SPMSs have a significant positive impact on the degrees of the KM strategic alignment and the alignment between ISs strategy and business strategy. Through cluster analysis, it was observed that when both the level of KM strategic alignment and the degree of ISs strategic alignment are high, the construction of KM IT infrastructure is promoted and activated. It was found that KM IT infrastructure significantly and positively influences the activation of KM activities. According to the results, it was indicated that the storage and search IT infrastructure have positive effects on the knowledge creation, storage, sharing and application. It was also demonstrated that the transfer IT infrastructure positively influences the knowledge storage, sharing and application. The results, finally, showed that the activation of KM activities can contribute to the improvement of organizational performance.

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