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전략적 성과측정 시스템이 조직성과에 미치는 영향: 제조정렬과 조직학습을 통한 간접효과

The Effect of Strategic performance measurement system on organizational performance: The indirect effect through manufacturing alignment and organizational learning

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주제분류사회과학일반

초록

There have been dramatic innovations in performance measurement systems Integrative strategic performance measurement systems(SPMS) provide a way to translating strategy into a coherent set of performance measures. This study investigates the association between SPMS, strategic alignment of manufacturing, organizational learning, and organizational performance in manufacturing industry. The purpose of this study is to identify whether SPMS has an effect on organizational performance directly, and whether SPMS has an effect on organizational performance indirectly through strategic alignment of manufacturing, organizational learning.. To test hypotheses Mplus 8.1 is applied to questionnaire survey data from 106 manufacturing firms. The empirical findings are as follows. First, SPMS has a positive effect on strategic alignment of manufacturing and organizational learning significantly. Second, organizational learning has a positive effect on organizational performance. Third, SPMS has a positive effect on organizational performance indirectly through strategic alignment of manufacturing and organizational learning significantly.

Abstract

There have been dramatic innovations in performance measurement systems Integrative strategic performance measurement systems(SPMS) provide a way to translating strategy into a coherent set of performance measures. This study investigates the association between SPMS, strategic alignment of manufacturing, organizational learning, and organizational performance in manufacturing industry. The purpose of this study is to identify whether SPMS has an effect on organizational performance directly, and whether SPMS has an effect on organizational performance indirectly through strategic alignment of manufacturing, organizational learning.. To test hypotheses Mplus 8.1 is applied to questionnaire survey data from 106 manufacturing firms. The empirical findings are as follows. First, SPMS has a positive effect on strategic alignment of manufacturing and organizational learning significantly. Second, organizational learning has a positive effect on organizational performance. Third, SPMS has a positive effect on organizational performance indirectly through strategic alignment of manufacturing and organizational learning significantly.

참고문헌 (60)

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