전략성과측정시스템과 관리적 성과의 관계에서 공정성, 직무스트레스, 조직시민행동의 역할

문성병 ( Sung Byung Moon ),이상완 ( Sang Wan Lee ) 한국회계학회 2013 회계저널 Vol.22 No.3

The preceding research on strategic performance measurement systems(SPMS) has been conducted about the relationship between SPMS and organizational performance, considering measurement diversity or alignment with firm strategy. While measurement diversity produces coherent results of the relationship with organizational performance, alignment with firm strategy hasn`t produced consistent results in spite of several years of research history. Recently, some researchers have conducted studies on the behavioral role of individual instead of that of organizational level regarding the relationship between SPMS and managerial performance, which focus on individual level in order to explain incoherent results of relationship between SPMS and organizational performance. However, these efforts rarely present clear results. Based on the limit of prior research, this study analyzes the relationship between SPMS and the managerial performance, considering justice, job stress, and organizational citizenship behaviors simultaneously which have been issues in the study on managerial accounting and organizational behaviors. A survey from sample of 95 companies was conducted for empirical analysis. Samples are selected based on 400 manufacturing enterprises which have more than 100 employees and turnover of ￦170 billion among listed companies of the stock exchange registered in Kis-Value of Korea Investors Service Inc. The results are as follows: First, SPMS have a significantly positive effect on the procedure justice and the distributive justice respectively, and have a significantly negative effect on the role ambiguity. On the other hand, SPMS have no effect on the role conflict and the organizational citizenship behaviors respectively. Second, while the procedure justice and the distributive justice have a significantly positive effect on the organizational citizenship behaviors, both of the role conflict and the role ambiguity do not have a significant effect on the organizational citizenship behaviors. Third, while the organizational citizenship behaviors and the role ambiguity have significantly positive and negative impacts on the managerial performance respectively, the procedure justice, the distributive justice, and the role conflict do not have significant effects on the managerial performance. Finally, SPMS have an indirect effect on the organizational citizenship behaviors through the justice, and the justice improves the managerial performance indirectly through the organizational citizenship behaviors. Futhermore, it is found that SPMS improve the managerial performance indirectly through the role ambiguity. According to this research, the management has to attract employees`voluntary behavior in order to improve the managerial performance and pay more attention to clarify the employees` role. The measurement and the information from SPMS can help employees to improve the justice, induce the organizational citizenship behaviors, and clarify the employees` role, which can improve the managerial performance in turn. Therefore, the management has to consider the justice, the role ambiguity, and the organizational citizenship behaviors to increase the managerial performance. To do so, the management needs to elaboratively establish and use SPMS.

전략성과측정시스템과 관리적 성과의 관계에서 공정성, 직무스트레스, 조직시민행동의 역할

문성병(Moon, Sung Byung),이상완(Lee, Sang Wan) 한국회계정보학회 2013 한국회계정보학회 학술대회발표집 Vol.2013 No.1

전략성과측정시스템(Strategic Performance Measurement Systems: 이하 ‘SPMS 라 표기함)와 관련된 선행연구들은 성과측정지표의 다양성측면 또는 전략정렬측면을 고려하여 SPMS와 조직성과와의 관계에 대해 연구하였다. 성과측정지표의 다양성측면은 조직성과와의 관계에서 일관된 결과를 보고하였으나 전략정렬측면은 오랜 연구에도 불구하고 일관된 결론을 도출하지 못하였다. 최근 몇몇 연구자들은 이러한 혼재된 결과를 해결하고자 조직수준이 아닌 개인수준에서 SPMS와 관리적 성과 간의 관계에서 개인행동의 역할을 규명하는데 초점을 두었으나, 명확한 연구결과를 제시하지 못하였다. 본 연구는 이러한 선행연구의 한계점을 바탕으로 관리회계와 조직행동 연구에서 이슈가 되고 있는 공정성, 직무스트레스, 그리고 조직시민행동을 동시에 고려하여 SPMS와 관리적 성과 간의 관계를 분석하였다. 실증분석을 위하여 한국신용평가(주)의 Kis-Value에 등재되어 있는 증권거래소 상장기업 중에서 종업원 수가 100명 이상 그리고 매출액 1,700억원 이상인 400대 제조기업을 대상으로 95부의 설문지를 회수하였으며, 분석결과는 다음과 같다. 첫째, SPMS는 절차공정성과 분배공정성에 각각 유의적인 정(+)의 영향을 그리고 역할모호성에 유의적인 부(-)의 영향을 미치는 반면, 역할갈등과 조직시민행동에는 각각 유의한 영향이 없는 것으로 나타났다. 둘째, 절차공정성과 분배공정성은 각각 조직시민행동에 유의적인 정(+)의 영향을 미치는 것으로 나타났으나, 역할갈등과 역할모호성은 각각 조직시민행동에 유의적인 영향을 미치지 못하는 것으로 분석되었다. 셋째, 조직시민행동과 역할모호성은 관리적성과에 각각 유의적인 정(+)의 영향을 그리고 유의적인 부(-)의 영향을 미치는 반면, 절차공정성, 분배공정성, 그리고 역할갈등은 관리적성과에 각각 유의적인 영향을 미치지 못하는 것으로 분석되었다. 넷째, SPMS는 공정성을 통해 간접적으로 조직시민행동에 영향을 미치며, 공정성은 조직시민행동을 통해 간접적으로 관리적 성과를 개선시키며, 그리고 SPMS는 역할모호성을 통해 간접적으로 관리적 성과를 개선시키는 것을 발견하였다. 본 연구의 결과에 의하면 경영자들은 관리적 성과를 개선시키기 위해 조직구성원들의 자발적인 행동을 유도하고 조직구성원들의 역할이 명확해지도록 많은 관심을 기울여야 할 것이다. SPMS의 측정 및 정보제공으로 조직구성원들이 공정성을 향상시켜 조직시민행동을 유도할 수 있으며, 또한 조직구성원들의 역할을 명확하게 할 수 있어 궁극적으로 관리적 성과를 개선시킬 수 있음을 시사해 준다. 따라서 경영자들은 관리적 성과를 개선시키기 위해 공정성, 역할모호성, 그리고 조직시민행동을 고려해야 할 것이며, 이를 위해 SPMS를 정교하게 구축하고 활용해야 할 것이다. The preceding research on strategic performance measurement systems(SPMS) has been conducted about the relationship between SPMS and organization performance considering measurement diversity or alignment with firm strategy. While measurement diversity produce coherent results in relation to organization, but alignment with firm strategy hasn t produced coherent results in spite of several years of research. Recently some researchers have conducted study on the individual behavioral role in the relationship between SPMS and managerial performance that the individual level instead of the organizational level study in order to solve the problem regarding such incoherent results, but didn t present the definite research outcome. Being based on the limit of such preceding research, this study analyzed the relationship between SPMS and the managerial performance considering justice, job stress, and organizational citizenship behaviors simultaneously which have been an issue in the study on managerial accounting and organizational behaviors. A survey on a sample of 95 questionnaires aimed at 400 manufacturing enterprises which have over 100 employees and a turnover of over ￦170 billion among the companies listed on the stock exchange registered in Kis-Value of Korea Investors Service Inc. was conducted for an empirical purpose. The results are as follows: First, while SPMS has a significantly positive effect on the procedure justice and the distributive justice respectively and has a significantly negative effect on the role ambiguity, SPMS has no effect on the role conflict and the organizational citizenship behaviors respectively. Second, the procedure justice and the distributive justice have a significantly positive effect on the organizational citizenship behaviors but the role conflict and the role ambiguity don t have a significant effect on the organizational citizenship behaviors. Third, while the organizational citizenship behaviors and the role ambiguity have significantly positive and negative impacts on the managerial performance respectively, the procedure justice, the distributive justice, and the role conflict don t have significant effects on the managerial performance. Finally, SPMS has a indirect effect on the organizational citizenship behaviors through the justice and the justice improves the managerial performance indirectly through the organizational citizenship behaviors. And it is found that SPMS improves the managerial performance indirectly through the role ambiguity. According to this research outcome, the management has to attract voluntary behavior from employees in order to improve the managerial performance and pay more attention to clarify the employees role. The measurement and the information offering of SPMS can help employees to improve the justice, induce the organizational citizenship behaviors, and also clarify the employees role. As a result, it can improve the managerial performance. Therefore, the management has to consider the justice, the role ambiguity, and the organizational citizenship behaviors to improve the managerial performance. To do so, the management needs to elaboratively establish and use SPMS..

새마을금고의 경영평가 모델 구축을 위한 탐색적 연구

손성호(Sohn Sung-Ho),문성병(Moon Sung-Byung) 한국국제회계학회 2009 국제회계연구 Vol.0 No.28

일반적으로 기업의 궁극적인 목표는 이익의 극대화라는 전통적인 재무적 목표와 동일하기 때문에 기업의 경영성과는 일차적으로 재무적 성과에 초점을 맞추어 평가하게 된다. 그러나 기업의 경영성과에 대한 평가는 여러 측면과 요인이 복합적으로 작용하기 때문에 단순하지 않으며 연구자에 따라 다양한 방법으로 측정되고 있다. BSC의 인과관계에 관한 연구는 기업의 특성과 산업에 따라 대체로 학습과 성장 관점, 내부프로세스 관점, 고객 관점 및 재무관점의 순서에 따르는 일반적인 관점별 인과관계와 관련 성과지표들의 연계성에 대한 연구결과를 제시하고 있다. 본 연구는 이러한 연구에 기초하여 새마을금고의 관점에서 장단기 적으로 경영성과를 평가할 수 있는 새마을금고의 경영현황을 파악하고, 아울러 경영평가모델을 구축하고자 한다. 이를 통하여 새마을금고가 장기적으로 시장경쟁력을 제고할 수 있는 비재무적 요인의 중요성을 인식하고 경영성과 향상과 차후연구에 기초가 될 수 있는 평가 모델을 제시할 수 있을 것으로 생각된다. As the ultimate objective of the enterprise in general is the profit maximization which is the traditional financial goals, primarily its management performance is evaluated by focusing on the financial performance. Because of the various sides and the factors interact with each other, the evaluation of corporate management performance is not simple and is measured in many different methods. The research on cause and effect relationships in BSC suggests the general viewpoint causalities according to the viewpoint of the learning and growth, internal process, customer and financial affairs in sequence and the connectedness with the related performance index. Based on the existing literature, this study presents the real management status of KFCCC(Korean Federation of Community Credit Cooperatives) for evaluating its management performance by short and long term from the viewpoint of KFCCC and also establishes the management evaluation model. This study leads the importance of non-financial factors which will be improving the market competitive power and the management performance of KFCCC in long-run and gives the management evaluation model for constructing the foundation for future research.