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통합 전략적 성과측정 시스템이 차별화 전략, 혁신성 및 기업성과간의 관련성에 미치는 영향

The Effects of Integrative Strategic Performance Measurement System on the Relationship among Differentiation Strategy, Innovativeness and Firms' Performance

유승억
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2018.02|경영연구 (Journal of Business Research)|제33권 제1호|pp. 23-48|DOI 10.22903/jbr.2018.33.1.23

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혁신성조절된 매개효과기업성과Innovativenessperformance measurement systemModerated mediation effect차별화 전략Differentiation strategyFirms' Performance전략적 성과측정시스템
주제분류경영학

초록

본 연구는 기업성과에 대한 통합 전략적 성과측정 시스템(ISPMS)의 역할에 대한 이해를 위해서 우리나라 제조기업에 대한 106개의 설문자료를 이용하여 차별화 전략이 기업 혁신성에 미치는 영향, 기업 혁신성이 기업성과에 미치는 영향, 차별화 전략이 기업 혁신성을 경유하여 기업성과에 미치는 간접효과(매개효과), 차별화 전략이 기업 혁신성에 미치는 영향에 대한 ISPMS의 조절효과, 차별화 전략이 기업 혁신성을 경유하여 기업성과에 미치는 간접효과(매개효과)에 대한 ISPMS의 조절효과(조절된 매개효과)를 조사 하였다. 분석결과에 의하면 차별화 전략은 기업 혁신성에 유의적인 정(＋)의 영향을 미치며, 기업 혁신성은 기업성과에 정(＋)의 유의적인 영향을 미치는 것으로 나타났다. 또한 차별화 전략은 혁신성을 경유하여 기업성과에 간접적으로 영향을 미치는 것으로 나타났다. 차별화 전략이 혁신성에 미치는 영향을 ISPMS가 유의적으로 조절하는 것으로 나타났으며, 차별화 전략이 혁신성에 미치는 영향은 ISPMS 수준이 낮을 때 강하게 나타났다. 마지막으로 차별화 전략이 혁신성을 경유하여 기업성과에 미치는 매개효과를 ISPMS가 유의적으로 조절하는 것으로 나타났으며, 그러한 조절된 매개효과는 ISPMS 수준이 낮을 때 강하게 나타났다. 이러한 결과는 우리나라 제조기업에서 ISPMS의 전략실행을 지원하는 역할이 부족하다는 것을 보여주며, 실무적으로 ISPMS의 설계와 이용에 있어서 중요하게 고려해야할 것으로 보인다.

Abstract

This study investigates the association between differentiation strategy, innovativeness, firms' performance, and integrative strategic performance measurement system(ISPMS) in manufacturing industry. The purpose of this study is to identify 1) whether differen- tiation strategy has an effect on innovativeness and innovativeness has an effect on firms' performance directly, 2) whether differentiation strategy has an effect on firms' performance indirectly through innovativeness, 3) whether ISPMS moderates the relationship between differentiation strategy, innovativeness, 4) whether ISPMS moderates the mediation effect of innovativeness. To test hypotheses, Mplus 7.4 is applied to questionnaire survey data from 106 manufacturing firms. The empirical findings are as follows. First, the results indicate that differentiation strategy has a positive effect on innovativeness and innovativeness has a positive effect on firms' performance significantly. Second, differentiation strategy has effect on firms' performance indirectly through innovativeness significantly. Third, ISPMS moderates the relationship between differentiation strategy, innovativeness such that the relationship is stronger at lower level of ISPMS. Finally, ISPMS moderates the mediation effect of innovativeness such that mediation effect is stronger at lower level of ISPMS.

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