조직유연성이 전략적 성과측정시스템과 조직성과간의 관련성에 미치는 영향
The effect of organizational flexibility on th relationship between effectiveness of strategic performance measurement system and organizational performance
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초록
This study investigates the association between strategic performance measurement system(SPMS), SPMS success, organizational flexibility, and organizational performance in manufacturing industry. The objectives of this is to identify 1)whether SPMS has an effect on organizational performance directly, 2)whether SPMS has an effect on organizational performance indirectly through SPMS success, 3)whether organizational flexibility moderates the relationship between SPMS and SPMS success, 4)whether organizational flexibility moderates the mediation effect of SPMS success. To test hypotheses Mplus 7.4 is applied to questionnaire survey data from 120 manufacturing firms. The empirical findings are as follows. First, the results indicate that SPMS has a positive effect on firms’ performance significantly. Second, SPMS has a positive effect on firms’ performance indirectly through PMS success significantly. Third, organizational flexibility moderates the relationship between SPMS and SPMS success. The relationship is stronger at higher level of organizational flexibility. Finally, organizational flexibility moderates the mediation effect of SPMS success such that mediation effect is stronger at higher level of organizational flexibility.
Abstract
This study investigates the association between strategic performance measurement system(SPMS), SPMS success, organizational flexibility, and organizational performance in manufacturing industry. The objectives of this is to identify 1)whether SPMS has an effect on organizational performance directly, 2)whether SPMS has an effect on organizational performance indirectly through SPMS success, 3)whether organizational flexibility moderates the relationship between SPMS and SPMS success, 4)whether organizational flexibility moderates the mediation effect of SPMS success. To test hypotheses Mplus 7.4 is applied to questionnaire survey data from 120 manufacturing firms. The empirical findings are as follows. First, the results indicate that SPMS has a positive effect on firms’ performance significantly. Second, SPMS has a positive effect on firms’ performance indirectly through PMS success significantly. Third, organizational flexibility moderates the relationship between SPMS and SPMS success. The relationship is stronger at higher level of organizational flexibility. Finally, organizational flexibility moderates the mediation effect of SPMS success such that mediation effect is stronger at higher level of organizational flexibility.
참고문헌 (45)
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