성과측정시스템의 구축과 활용, 조직학습 및 경영성과간의 관계 = Design and Use of Performance Measurement Systems, Organizational Learning and Managerial Performance - Focused on Chinese manufacturing firms -

국문 초록 (Abstract)

본 연구는 PMS의 구축(측정의 다양성)과 활용(PMS의 이용방식)이 조직학습 및 경영성과에 어떠한 역할을 수행하는지 규명하고자 한다. 본 연구의 실증분석을 위해 중국의 상해증권거래소에 상장되어 있는 중국본토주식인 A주 제조기업의 차장급 이상을 대상으로 설문지를 배포하였으며, 이 중에서 이용가능한 143부의 설문자료를 분석에 활용하였다.
본 연구의 결과를 요약하면 다음과 같다. PMS의 이용방식은 경영성과에 직접적으로 영향을 미치지 못하는 것으로 나타났다. 이에 반해 측정의 다양성은 경영성과에 직접적으로 유의한 영향을 미치는 것으로 나타났다. PMS의 이용방식과 측정의 다양성간의 관계에서는 PMS의 진단적 이용은 측정의 다양성과 통계적으로 유의한 정의 관계가 있는 것으로 나타났으나, 상호작용적 이용은 측정의 다양성과 통계적으로 유의하지 않은 것으로 나타났다. 그리고 PMS의 이용방식과 측정의 다양성은 조직학습을 강화시키는 것으로 나타났다. 마지막으로 조직학습은 경영성과에 통계적으로 유의한 영향을 미치는 것으로 나타났다.
이러한 결과를 종합해보면, 경영자는 경쟁우위를 확보하기 위해 목적적합한 PMS의 이용방식을 강화하고, 다양한 성과측정지표를 통해 산출된 성과정보를 목적에 맞게 활용해야 한다는 것을 의미한다.

다국어 초록 (Multilingual Abstract)

The purpose of this study is to explore the roles of design and use of PMS, namely diversity of measurement and use of PMS. For an empirical analysis, the target population consisted of manufacturing firms listed in the china stock exchange. The questionnaire was sent out to employees whose positions were higher than a vice-director. One hundred and forty-three usable questionnaires were received.
The results is summarized as follows: The use of PMS don"t improves directly managerial performance. On the other hand, the diversity of measurement improves directly managerial performance. Diagnostic use of PMS places emphasize the diversity of measurement while the results show a positive but not significant difference between interactive use and diversity of measurement. The analysis shows that the use of PMS and diversity of measurement strengthens organizational learning. Lastly, the results suggest positive and significant relationships between the organizational learning and managerial performance. This shows that if PMS are provided a broad financial plans, control information and non-financial information, it enables interactions and communication among the members of the organization leading to a high level of organizational learning, and in turn, improves managerial performance.
In conclusion, executives need to strengthen use of PMS to secure competitive advantage. They also should design diversity of measurement and use them to effectively serve various business purposes.

목차 (Table of Contents)

• 〈국문초록〉
• 〈Abstract〉
• Ⅰ. 서론
• Ⅱ. 이론적 배경 및 선행연구
• Ⅲ. 연구의 설계
• Ⅳ. 실증분석
• Ⅴ. 결론
• 참고문헌

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