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관리회계시스템에 의한 동기유발 효과가 기업성과에 미치는 영향

The Impacts of Motivating by Management Accounting System on Firm's Performances

이원기
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2013.02|경영연구 (Journal of Business Research)|제28권 제1호|pp. 267-298|DOI 10.22903/jbr.2013.28.1.267

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참고문헌

키워드

매개효과Mediating EffectIntrinsic MotivationExtrinsic Motivation관리회계시스템내재적 동기유발외재적 동기유발Management Accounting System
주제분류경영학

초록

본 연구는 관리회계시스템이 기업성과에 미치는 영향을 동기부여 관점에서 규명하기 위하여 첨단제조실무 도입에 따른 새로운 제조환경하에서의 관리회계시스템이 조직구성원들의 동기유발에 미치는 영향과 함께 관리회계시스템을 통하여 유발된 조직구성원들의 내․외재적 동기유발이 기업의 성과증진에 미치는 영향을 분석하고자 하였다. 이를 위해 본 연구에서는 자동차부품제조기업을 대상으로 JIT 시스템의 실행수준을 조사하고, JIT 실행이 관리회계시스템에 의해 제공되는 비재무 성과정보와 관리회계시스템에 의한 성과보상에 미치는 영향을 분석하였다. 그리고 JIT 시스템하의 관리회계시스템이 조직구성원들의 동기유발에 미치는 영향과 조직구성원들의 내재적 및 외재적 동기유발이 기업의 성과증진에 미치는 영향을 분석하였다. 구조방정식 모형에 의한 실증분석결과, JIT 실행수준은 관리회계시스템이 제공하는 비재무 성과정보 수준(성과목표 설정정도, 성과측정치 제공빈도)에 유의한 정(+)의 영향을 미치고 있으며, 비재무 성과에 기반에 보상 수준에도 유의미한 정(+)의 영향을 미치고 있는 것으로 나타났다. 또한 관리회계시스템이 산출, 제공하는 비재무적 성과정보와 관리회계시스템에 의한 성과보상이 조직구성원들의 내재적 동기유발과 외재적 동기유발에 유의적인 정(+)의 영향을 미치는 것으로 분석되었다. 그리고 관리회계시스템, 동기유발, 그리고 기업성과간의 인과관계 분석에서는 관리회계시스템에 의한 비재무적 성과정보와 성과보상이 직·간접적으로 기업의 성과향상에 긍정적인 영향을 미치는 것으로 분석되었다. 즉, 관리회계시스템이 제공하는 비재무적 성과정보와 관리회계시스템에 의한 성과보상은 기업 성과증진에 유의적인 정(+)의 직접적인 영향을 미치는 한편, 조직구성원들의 동기유발을 통하여 간접적으로도 유의한 정(+)의 영향을 미치는 것으로 나타났다.

Abstract

This study empirically examined the mediating impacts of motivating of employees on the relationship between management accounting system under JIT manufacturing environment and performance of a firm for verifying the effects of non-financial performance information and non-financial performance based incentive on the advancement of performance of a firm in terms of motivation. As empirical results of analysis by structural equation modeling, JIT implementation has positive impacts on the level of non-financial performance information and non-financial performance based incentive by management accounting system. Non-financial performance information and non-financial performance based incentive provided by management accounting system affect on the intrinsic and extrinsic motivation of employees positively and the employees' motivation induce by management accounting system effects on the improvement of performance of a firm. The results of this study presented that management accounting information and motivation by management accounting system have a significant positive impact on the performance of a firm and It also proposed that the influence of management accounting system on performance of a firm is indirect through the mediating role of employees' motivation.

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