중간관리자의 기업가정신과 기업성과 간의 관계에서 관리통제시스템의 역할 = The Role of Management Control Systems between Entrepreneurship of Middle-Level Mangers and Organizational Performance

다국어 초록 (Multilingual Abstract)

In the increasingly turbulent and competitive business environment, there is a growing interest in entrepreneurship, which focuses on innovation and opportunity pursuit for the survival and long-term growth of firms. The middle-level managers of a firm play pivotal roles in the implementation of corporate entrepreneurship, and the challenge of top management lies in the designing work environments that are consistent with an reinforce entrepreneurial behavior on the part of employees. In the traditional perspective, Management Control Systems(MCS) can easily be perceived as an opposing force to the concept of entrepreneurship presented by Creative Destruction. While MCS seek to create order and make existent processes more efficient and effective, there is not much research on the relationship between entrepreneurship and MCS, because entrepreneurship involves renewal and creation of innovation. This study empirically analyzes the relationship between entrepreneurship of middle-level managers, MCS and corporate performance using Simons’(1995) Levers of Control. A questionnaire was prepared based on previous studies. The survey was conducted for middle-level managers of Korean firms. 234 questionnaires were collected and analyzed using SPSS and AMOS.
The results are as follows. First, the entrepreneurship of middle-level managers is not directly related to corporate performance. Second, the entrepreneurship of middle-level managers has a positive effect on the belief system and interactive control system, which are sub-systems of MCS. Third, belief system has positive effect on boundary system and interactive control system, and boundary system has positive effect on diagnostic control system. Lastly, MCS's belief system and interactive control system were found to play a role of mediator between entrepreneurship and organizational performance. These findings suggest that firm’s top management needs to actively use MCS's belief system and interactive control system to enhance corporate performance through the implementation of entrepreneurship by middle-level managers. In addition, by confirming that there is a significant relationship between belief system, boundary system, diagnostic control, and interactive control, the results are consistent with the previous study that these four control sysems must work together to improve corporate performance. This result provides important implications for top management of firms that plan to improve corporate performance by implementing entrepreneurship of middle-level managers, balanced use of MCS in ways of creating innovation, managing risk and generating competitive advantage.

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