전략적 인적자원의 속성과 관리통제시스템간의 관련성
A Study on the Relationship between the Strategic Human Capital and Management Control System
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초록
지식 집약형 사회에서는 경쟁우위의 원천으로서 인적자원의 중요성이 강조되고 있다. 기업에서 이러한 인적자원을 효율적으로 통제하여 경쟁우위의 원천으로 삼기 위해서는 관리통제시스템이 갖추어져야한다. 이에 본 연구는 기업이 보유하고 있는 전략적 인적자원의 속성과 관리통제시스템 구성요소간의 관련성을 검증하였다. 이를 위해 분석대상으로 전자공시제도 관련규정에 의하여 2003년 12월 현재 금융감독원 공시자료를 전자문서로 제출한 상장제조기업들 중 종업원 수와 자산규모에서 대기업에 속하는 기업들을 대상으로 설문조사를 실시하였다. 실증분석 결과 기업의 전략적 인적자원이 중요하고, 전략적 인적자원의 업무와 절차가 불확실 할수록, 그리고 기업의 특수성이 높고 전략적 인적자원의 확산정도가 클수록 인사통제를 중요시하고, 비전통적인 통제측정치를 많이 사용하는 것을 알 수 있었다. 하지만 전략적 인적자원의 중요성, 행동불확실성, 기업-특수성, 확산정도와 전통적인 통제측정치간에도 통계적으로 유의한 양(+)의 상관관계가 있는 것으로 나타났다.
Abstract
The purposes of this study are to examine the relationship between the strategic human capital and management control system. This study measures four distinct attributes of the strategic human capital and three components of management control system. First research question(hypothesis Ⅰ) was to exam the relationship between the importance of strategic human capital and management control system. According to the results, hypotheses(Ⅰ-1, Ⅰ-3) were supported and hypothesisⅠ-2 was rejected. Second research question(hypothesis Ⅱ) was to exam the relationship between the behavioral uncertainty of strategic human capital and management control system. According to the results, hypotheses(Ⅱ-1, Ⅱ-3) were supported and hypothesisⅡ-2 was rejected. Third research question(hypothesis Ⅲ) was to exam the relationship between the firm-specificity of strategic human capital and management control system. According to the results, hypotheses(Ⅲ-1, Ⅲ-3) were supported hypothesisⅢ-2 was rejected. Fourth research question(hypothesis Ⅳ) was to exam the relationship between the spread of strategic human capital and management control system. According to the results, hypotheses(Ⅳ-1, Ⅳ-3) were supported and hypothesisⅣ-2 was rejected.
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