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관리통제시스템에 의한 동기부여가 조직성과에 미치는 영향
박현일(제1저자) ( Hyun Il Park ),강호영(공동저자) ( Ho Young Kang ),이원기(교신저자) ( Won Ki Lee ) 한국회계학회 2015 회계저널 Vol.24 No.6
Previous studies only considered situation variables, including external surroundings, organizational strategy, organizational culture on the basis of contingency theory when designing an effective MCS(management control system). However, if MCS``s immediate objective is motivating the employees to accomplish the organization``s goal established on the basis of the organization``s vision and strategy, the actual influence of MCS on the motivation should be confirmed in the designing stage of MCS, and the influence should be considered with the situational variables. If MCS works properly through the designing process, it is possible to align the actions of the employees toward the desired direction, and it heightens the possibility of accomplishing the organization``s goal. As mentioned above, the main purpose of this paper is to verify if management control system is able to give motivation to the members of the organization, which is considered as a behavioral response. Furthermore, we also conducted a research to find out whether motivating the members can affect the organization``s performance. Variables such as action control, result control, compensation system, and personnel control suggested by Widener(2004) are modified and used on MSCin this study. Dominant organizational culture suggested in Henri``s study (2006a) is used as situational variable. Motivation is divided into intrinsic motivation and extrinsic motivation. The organization``s performance includesboth financial and non-financial performance. We assumed that the companies that established and have been utilizing various MCS components maintain certain scale. Therefore, we selected manufacturing companies with the sales exceeding USD 50 million and the number of employees exceeding 100 as a sample group. The study results of analysis by structural equation modeling were summarized as follows. Organizational culture set as situational variable in this study represent certain degree of flexibility value orientation; however, the analysis result came out differently that all MCS components have positive cause-and-effect relationship on organizational culture. This explains that various MCS components are used in the corporate environment that pursue flexibility value. Among action control, result control and compensation system that are expected to be related with extrinsic motivation, all except behavioral control are proved to be related to extrinsic motivation. We learned that MCS has an influence on extrinsic motivation when employees are given with goals to accomplish and rewarded with an appropriate compensation. Positive cause-and-effect relationship is also found in the relationship between intrinsic motivation and personnel control. It suggests that granting capability and confidence to the members of the organization is a very good way to provide intrinsic motivation. And, we found that both the intrinsic and extrinsic motivation generated by management control system has positive causal relationship with non-financial performance. In addition, we found that the organization can achieve improvement in financial performance by improving non-financial performance. Since motivation formed by the influence of MCS is closely related to the organization``s performance, motivation which is a behavioral response should be considered with a greatimportance when designing MCS.
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