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호텔업에서 전략적 성과측정 기법, 측정정렬, 성과측정 시스템 만족도의 관련성

The relationship between strategic performance measurement techniques, measurement alignment and performance measurement system satisfaction in hotels

유승억
한국국제회계학회 (Korea International Accounting Association)|2011.12|국제회계연구 (Korea International Accounting Review)|제40호|pp. 157-180|DOI 10.21073/kiar.2011..40.009

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참고문헌

키워드

시스템 만족도BSCEVA정렬성과측정 시스템인과 비즈니스모델causal business modelalignment performance measurement system

초록

본 연구는 최근 실무와 연구에서 많은 관심을 받고 있는 전략적 성과측정 기법들의 이용이 성과측정 시스템과 전략적 우선사항들을 보다 밀접하게 연계 시키는 지를 확인하고, 전략적 성과측정 기법들의 성과를 실증적으로 검증할 필요성이 제기됨에 따라 우리나라 70개 호텔기업을 대상으로 수집된 자료를 이용하여 전략적 성과측정 기법의 도입이 성과측정 정렬과 성과측정 시스템 만족도에 미치는 영향과 성과측정 정렬이 성과측정 시스템 만족도에 미치는 영향에 대한 가설을 수립하고 검증을 실시하였다. 전략적 성과측정 기법으로는 BSC, EVA, 인과 비즈니스 모델이 고려되었다. 가설 검증을 위한 다중 회귀분석 결과에 의하면 다음과 같다. 전략적 성과측정 기법의 도입은 성과측정시스템 만족도에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 또한 가치동인과 성과측정 실무의 정렬은 성과측정시스템 만족도에 유의적인 영향을 미치는 것으로 나타났다. 그러나 측정 정렬기법의 도입은 측정 정렬수준에 유의적인 영향을 미치지 않는 것으로 나타났다. 이러한 결과는 우리나라 호텔기업들이 전략적 성과 측정 기법의 도입과 가치동인과 측정 실무의 정렬을 통하여 성과측정시스템 이용자의 만족도를 향상시키고, 그러한 성과측정 시스템에 대한 이용자의 만족도 향상은 조직의 효율성과 효과성을 개선시킬 것으로 기대된다.

Abstract

Using questionnaire survey data obtained from management accountants of 70 hotels in Korea, this study empirically examines the relation between the use of strategic performance measurement techniques, measurement alignment with value drivers and measurement system satisfaction. Three strategic performance measurement techniques(balanced score-cards; BSC, economic value added; EVA, causal business model) were considered in this research. To test hypotheses, a multiple regression analysis was used. The statistical tests provide evidence that measurement system satisfaction is positively associated with the use of strategic performance measurement techniques. The results also indicate that alignment between value drivers and measurement practices has a significant effect on measurement system satisfaction. No evidence of systematic relationship between the use of strategic performance measurement techniques and measurement alignment with value drivers has been found.

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