경영통제시스템과 정보기술구조의 전략적 적합성이 경영성과에 미치는 영향

다국어 초록 (Multilingual Abstract)

This Study investigated the strategic fit of MCS(management control system), and ITS(information technology structure) and their interactive effect on business performance of undiversified firms. Focusing on strategy implementation, we expect that matching strategy with MCS and ITS is associated with superior performance. From the theoretical perspectives, this study is the first to survey the joint linkage between business strategy and two administrative mechanisms of MCS and ITS. This study used the strategy typology developed by Miles and Snow(1978). Outcome control and behavior control were identified by analyzing questionnaire developed directly by the author. ITS was measured in terms of computerized processing, communication and data sharing. Through broad literature survey on strategic management, management information systems, organization theory, and accounting, four hypotheses were established. Based on the developed hypotheses, the empirical survey has been performed and following results were obtained. First, among prospectors firms emphasizing behavior control are best performers, while among defenders firms emphasizing accounting control are best performers. Second, as computerized processing is centralized, analyzers are best performers. As communication and data sharing increase, defenders are best performers. Third, as communication and data sharing increase, firms emphasizing behavior control are superior in business performance to firms emphasizing output control. Fourth, firms with configurations of fit performed better than firms with configurations of misfit. To conclude, the results of this study have practical implications that CEO must adopt flexible approach to implement strategy.