The Mediating Role of Organizational Commitment in the Relationship between a Healthcare Accreditation Program and Managerial Performance = 의료기관 인증제도와 관리적 성과간의 관계에서 조직몰입의 매개역할

국문 초록 (Abstract)

본 연구의 목적은 MCS, 조직몰입, 그리고 관리적 성과간의 관계에 대한 검증을 바탕으로 의료기관 인증제도의 효과를 파악함으로써 병원조직의 MCS에 대한 이해의 폭을 넓히는 것이다. 본 연구의 실증분석은 횡단면적 설문조사를 바탕으로 획득한 자료를 토대로 PLS 구조방정식 기법을 이용하여 수행되었다. 연구의 대상은 의료기관 인증평가원으로부터 인증을 부여 받은 300병상이상 규모의 병원이며, 설문지는 인증을 부여받은 29개의 종합병원에 종사하는 350명의 조직구성원을 대상으로 배포되었고 직급체계상 과장급 이상의 구성원을 응답자로 한정하였다. 실증분석결과, 먼저 의료기관 인증제도는 조직몰입과 정(＋)의 관계를 지니는 것으로 나타났다. 또한, 조직몰입이 병원조직 관리자들의 관리적 성과와 유의한 정(＋)의 관계를 지니는 것으로 나타났다. 마지막으로 조직몰입의 의료기관 인증제도와 관리적 성과간의 관계에서의 매개적 역할에 대한 검증결과, 조직몰입은 둘 간의 관계에서 완전매개역할을 수행하는 것으로 나타났다. 이를 토대로 의료기관 인증제도는 조직몰입의 역할을 바탕으로 관리적 성과에 간접효과를 지님을 확인할 수 있었다. 본 연구는 선행 관리회계연구 및 병원관련연구에 다음과 같은 세 가지 차원에서 공헌할 수 있을 것으로 기대된다. 첫째, 본 연구는 의료기관 인증제도를 병원조직의 MCS로 간주하여 검증함으로써 병원조직에 대한 이해도를 높이고자 하였다. 둘째, 본 연구는 의료기관 인증제도가 관리적 성과에 어떻게 영향을 미칠 수 있는지를 조직몰입의 역할을 바탕으로 설명하며 그 실증적 증거를 제시하였다. 마지막으로, 본 연구는 조직몰입을 바탕으로 병원조직의 MCS의 효과를 개인성과와 결부지어 이해할 수 있도록 하였다.

다국어 초록 (Multilingual Abstract)

The purpose of this study is to investigate the mechanisms of a healthcare accreditation program based on management control systems(MCS), organizational commitment, and managerial performance to understand the effects of MCS in a hospital setting. A cross－sectional survey on the healthcare accreditation program, organizational commitment, and managerial performance was conducted for empirical analysis. The study population includes Korean general hospital with at least 300 beds accredited by Korea Institute for Healthcare Accreditation(KOIHA). The survey questionnaires were distributed to 350 employees who have a job title of manager or above in 29 accredited general hospitals. The result shows that the accreditation program is positively associated with organizational commitment firstly. Second, this study also empirically documents how organizational commitment is linked to managerial performance in a hospital setting. The empirical evidence shows a positive relationship between organizational commitment and managerial performance. Finally, we posit an indirect effect of the accreditation program on managerial performance via organizational commitment, and prove the full mediating effect of organizational commitment. This study contributes to the extant management accounting and healthcare literatures in three ways. First, we regard healthcare accreditation as MCS, which has not been considered in prior studies. Second, this study provides empirical evidence of how participating in an accreditation program affects managerial performance by introducing the role of organizational commitment. Lastly, this study contributes to ascertaining the influence of using MCS in a hospital setting by describing the indirect effect of MCS on individual performance through organizational commitment.

목차 (Table of Contents)

• Abstract
• 국문초록
• Ⅰ. Introduction
• Ⅱ. Theoretical framework and hypotheses
• Ⅲ. Research Design
• Ⅳ. Results
• Ⅴ. Discussion and conclusion
• References

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