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Electronic Commerce, MCSs Change, and the Improvement of Supply-chain Performance

Jong-min Choe
사람과세계경영학회 (People&Global Business Association)|2018.06|Global Business and Finance Review|제23권 제2호|pp. 30-48|DOI Http://doi.org/10.17549/gbfr.2018.23.2.30

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키워드

Management control systemsElectronic commerceSupply-chain performanceNon-financial performance measurementsOrganic structures

초록

This paper aims to demonstrate the positive impact of the fit between the usage levels of business-to-business (B2B) electronic commerce (EC) and forms of management control systems (MCSs) on the supply-chain performance of a firm. This study analyses data taken from 114 manufacturing firms that are listed on the Korean stock market. We adopt the complementarity perspective to suggest the fit among research variables. To demonstrate the impact of the fit on the supply-chain performance of a firm, this study employs a cluster analysis that implies a systems approach of fit. This study also utilizes a subgroup analysis to show the moderating effects of top management support, resource capabilities, and suppliers’ capabilities on the fit. The empirical results show that under high adoption degrees of EC, if both the use levels of non-financial performance measurement system (NPMS) are high and organic structures are employed, the supply-chain performance of a firm is more enhanced. However, the results also indicate that when EC is highly adopted, low usage levels of NPMS and mechanistic structures can reduce supply-chain performance. In the examination of the impact of supply-chain performance on a firm’s overall performance, positive effects are demonstrated. From the results of a subgroup analysis, the facilitating roles of organizational resource capabilities, top management support, and suppliers’ pressure and capabilities for the development of appropriate forms of MCSs under high EC adoption levels are partially confirmed. The designs of MCSs additionally include such components as reward systems and communication networks. In this study, only the core design variables of MCSs are considered.

Abstract

This paper aims to demonstrate the positive impact of the fit between the usage levels of business-to-business (B2B) electronic commerce (EC) and forms of management control systems (MCSs) on the supply-chain performance of a firm. This study analyses data taken from 114 manufacturing firms that are listed on the Korean stock market. We adopt the complementarity perspective to suggest the fit among research variables. To demonstrate the impact of the fit on the supply-chain performance of a firm, this study employs a cluster analysis that implies a systems approach of fit. This study also utilizes a subgroup analysis to show the moderating effects of top management support, resource capabilities, and suppliers’ capabilities on the fit. The empirical results show that under high adoption degrees of EC, if both the use levels of non-financial performance measurement system (NPMS) are high and organic structures are employed, the supply-chain performance of a firm is more enhanced. However, the results also indicate that when EC is highly adopted, low usage levels of NPMS and mechanistic structures can reduce supply-chain performance. In the examination of the impact of supply-chain performance on a firm’s overall performance, positive effects are demonstrated. From the results of a subgroup analysis, the facilitating roles of organizational resource capabilities, top management support, and suppliers’ pressure and capabilities for the development of appropriate forms of MCSs under high EC adoption levels are partially confirmed. The designs of MCSs additionally include such components as reward systems and communication networks. In this study, only the core design variables of MCSs are considered.

참고문헌 (52)

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