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기업가정신과 조직성과 간에 MCS 이용의 역할

The Role of Use of Management Control Systems in the Relationship between Entrepreneurship and Organizational Performance

신성호|표춘미
한국국제회계학회 (Korea International Accounting Association)|2015.06|국제회계연구 (Korea International Accounting Review)|제61호|pp. 101-128|DOI 10.21073/kiar.2015..61.005

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참고문헌

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조직성과기업가정신EntrepreneurshipOrganizational PerformanceUse of MCSMCS 이용

초록

오늘날 경영환경에서 제품과 사업모델의 수명은 점점 짧아지고(Hamel 2000) 현재의 사업운영으로 미래의 수익이 확보될지 불확실하기 때문에 기업은 지속적으로 새로운 기회를 찾고 있다. 이런 경영환경에서 기업가정신의 특성인 혁신적인 제품을 시장에 소개하려는 의지와 새롭고 불확실한 제품·서비스·시장을 채택하려는 위험감수적인 의사결정 및 경쟁자들에 비해 새로운 시장을 선점하려는 진취적 경향은 경쟁적 우위를 가져다 줄 것이다(Covin and Slevin 1991). 기업가정신은 기업의 크기나 형태, 연륜에 관계없이 조직의 경제적 또는 사회적 능력 증진을 목적으로변화를 창출하는 활동이다(Drucker 1985). 기업가정신이 조직성과에 어떻게 영향을 미치는지를 이해하기 위해서는 기업가정신과 기업성과 간에 기업 내부 환경의 역할에 대한 연구가 필요하다(Rosenberg 1969; 이재훈 등 2007). 기업가정신은 조직의 전략방향성과 관리스타일에 반영된다(Covin and Slevin 1986). 기업가정신은 기업의 내부자원인 MCS 이용에 영향을 미칠 것으로 기대되지만 기업가정신과 MCS 이용이 조직성과에 미치는 영향에 관한 실증연구는 이루어지지 않고않다. 따라서 본 연구에서는 국내 제조 기업을 대상으로 기업가정신과 MCS 이용이 조직성과에미치는 영향을 분석하겠다. 연구결과를 요약하면 기업가정신은 비재무성과와 정(+)의 관계를 나타내고 MCS의 상호작용적이용과 정(+)의 관계를 나타내고 있다. 기업가정신과 조직성과 간에 MCS 이용의 매개효과는 MCS 의 상호작용적 이용만이 기업가정신과 비재무성과 간에 부분 매개효과를 나타내고 있다. 이러한결과는 MCS의 상호작용적 이용의 중요성을 강조한 선행연구와 일치한다(Bisbe and Otley 2004; Henri 2006a). 따라서 조직이 기업가정신을 추구할수록 MCS의 진단적 이용보다는 상호작용적 이용을 높여야 조직성과가 제고될 것이다. 본 연구는 그동안 연구되지 않고 있던 기업가정신, MCS 이용 그리고 조직성과 간의 관계를실증 분석하였다는데 의의를 찾을 수 있을 것이다. 또한 불확실성이 날로 심해지고 경쟁이 치열해 지고 있는 오늘날의 경영환경에서 기업이 지속적으로 성장하기 위한 기업가정신과 조직의 내부자원인 MCS 이용에 대해 시사점을 주리라 기대된다.

Abstract

In order to understand how entrepreneurship influences business performance, we need to study what role the company’s internal environment plays for the entrepreneurship and business performance(Rosenberg 1969; Lee et al. 2007). Entrepreneurship is reflected to the strategic direction and management style of an organization. Entrepreneurship is expected to have an impact on the use of MCS, the internal resources of a company(Covin and Slevin 1986). However, a few empirical study has been conducted so far on the impact of entrepreneurship and MCS usage to the performance of an organization. In this regard, this study will analyze what implications entrepreneurship and MCS usage have for the organizational performance, targeting domestic local manufacturing companies. The study result outlines that entrepreneurship has a positive effects on non-financial performance while having a positive effects on the interactive use of MCS. In terms of mediated effect of MCS usage between entrepreneurship and organizational performance, it appears that only interactive use of MCS has a partial mediated effect between entrepreneurship and non-financial performance. This result coincides with the results of prior researches that put an emphasis on the importance of interactive use of MCS(Bisbe and Otley 2004; Henri 2006a). Against this backdrop, as an organization pursues entrepreneurship, interactive use should be increased to enhance non-financial performance of the organization, rather than increasing its diagnostic use of MCS. This study’s significance lies in the fact that it conducted empirical analysis on relationship between entrepreneurship, MCS usage and organizational performance which have never been dealt with so far. It is expected that this study will hint on how to utilize entrepreneurship and MCS, the internal resources of an organization, in order to enable the business to sustain its growth in this modern business environment faced with fierce competition and uncertainty.

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