상황변수, 성과측정지표의 다양성과 경영성과간의 관계
Contingency Variables, Diversity of Performance Measures, and Performance
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초록
본 연구는 경영전략과 환경 불확실성이 다양한 성과측정지표의 이용에 미치는 영향뿐만 아니라 조직성과에 미치는 효과를 실증적으로 분석하는데 있다. 본 연구의 핵심은 재무적 측정지표와 비재무적 측정지표간의 구별에 있다. 일반적으로 경영자의 의사결정에 있어서 불확실한 미래 또는 통제불능 상황에서 다양한 수준의 정보가 가치를 갖는다는 점을 고려하면, 경영전략과 환경 불확실성은 성과측정지표의 다양성에 영향을 미칠 수 있는 요인으로 고려될 필요가 있다. 실증분석결과, 상황변수와 관련하여 공격형 전략과 환경 불확실성은 성과측정지표의 다양성, 즉 재무적⋅비재무적 측정지표와 통계적으로 유의한 양(＋)의 관계가 있는 것으로 나타났다. 불확실한 경영환경에 효과적으로 대처하기 위해서 다양한 성과측정지표의 중요성을 강조하여 정보수요를 증가시키는 것으로 확인되었다. 그러나 방어형 전략은 기업내에서 유사성과 안정성을 위해 재무적 측정지표를 강조할 것으로 예측하였으나, 재무적⋅비재무적 측정지표와 유의한 음(-)의 관계가 있는 것으로 나타났다. 그리고 경영전략과 상관없이 성과측정지표의 다양성은 경영성과에 정의 영향을 미치는 것으로 나타났다. 이러한 결과는 재무적⋅비재무적 측정지표의 이용을 확대함으로써 이익을 얻는 성과의 실재를 지지하고 있다. 경영성과에 대한 추가적인 함의를 얻기 위한 성과측정지표 다양성의 매개효과에 대한 분석결과는, 경영전략과 환경 불확실성에 따라 성과측정지표를 차별적으로 구축하는 것이 경영성과의 개선을 유도할 수 있음을 확인시켜 주었다. 총괄적으로, 본 연구의 결과물은 상황변수와 PMS의 정렬 관점보다 성과측정지표의 다양성에 대한 강력한 지지를 제공하고 있다.
Abstract
This paper examine the relationship between business strategy, environmental uncertainty and diversity of performance measures, as well as their separate and joint effects on performance. A key part of our investigation is the distinction between financial and nonfinancial measures. In general, the understanding of performance measurement systems is not able to be separated from the users of performance measurement systems. In addition, broad sets of information are able to have the value for several decisions under uncertainty. In this context, this paper aims to test the effects of business strategy and environmental uncertainty on diversity of performance measures. This paper is summarized as follows. Both prospector strategy and environmental uncertainty were statistically positively associated with diversity of performance measures. However in case of defender strategy, it was negatively associated with both diversity of financial measures and diversity of nonfinancial measures. There is positive association between organizational performance and diversity of performance measures, regardless of strategy. These results support the existence of performance benefits from increasing diversity of performance measures. In addition, the test for mediating effect of diversity of performance measures was performed. The results of additional test indicated that the improvement of organizational performance could be possible when differential level of diversity of performance measures was constructed according to business strategy and environmental uncertainty. In total, these results support the view that diversity of performance measure benefits performance as we find that, regardless of strategy, firms with more extensive performance measurement systems have higher performance.
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