경영자 능력과 조직성과 간 관계에서 성과측정지표의 다양성의 역할 = The Role of Performance Measurement Diversity in the Association between Managerial Ability and Organizational Performance

국문 초록 (Abstract)

본 연구는 경영자 능력과 조직성과 간 관계에서 성과측정지표의 다양성의 역할을 조명하고자 한다. 이를 통해 경영자 능력에 따른 조직 내 통제시스템의 운영차이가 성과에 미치는 효과를 검증함으로써, 경영자 능력, MCS, 그리고 조직성과 간 관계의 연계성에 대한 포괄적 시각을 제시한다. 본 연구는 해당 연구목적을 달성하기 위해 첫째, Demerjianet al.(2012b)이 제시한 방법을 기반으로 경영자 능력을 측정, 대리한다. 둘째, 경영자 능력과 재무성과 및 비재무성과로 구분되는 조직성과 간의 관계를 분석한다. 셋째, 조직 내운영되는 통제시스템을 성과측정지표의 다양성으로 대리하여 경영자 능력 및 조직성과와의 관계를 검증한다. 마지막으로 앞선 분석결과를 기반으로 경영자 능력과 조직성과 간 관계에서 성과측정지표의 다양성의 역할을 분석한다. 검증결과, 경영자 능력은 재무성과에 직접적인 영향을 미치지 못하였으나, 성과측정지표의 다양성에는 유의한 정(+)의 영향을 나타내었다. 또한 성과측정지표의 다양성은 재무성과에 유의한 정(+)의 영향을 미침에 따라 성과측정지표의 다양성은 경영자 능력과 재무성과 간 관계에서 완전매개역할을 수행하는 것으로 분석되었다. 한편, 경영자 능력은 비재무성과에 정(+)의 효과를 나타내었으며, 성과측정지표의 다양성에 정(+)의 효과를 나타내었다. 또한 성과측정지표의 다양성은 비재무성과에 유의한 정(+)의 효과를 나타냄으로써 경영자 능력과 비재무성과 간 관계에서 부분매개역할을 수행하는 것으로 검증되었다. 본 연구는 경영자 능력을 보다 객관화된 대용치를 활용하여, MCS 및 조직성과와의 관계에 대한 포괄적 시각을 제시하였다는데 의의가 있다.

다국어 초록 (Multilingual Abstract)

This study investigates the role of performance measurement diversity in the association between managerial ability and organizational performance. By doing this, we expected that it can suggest the overall sight for association mechanism of managerial ability, MCS, and organizational performance. Prior research indicates that managerial ability or features affect economic outcome and are therefore studied in economics, finance, and accounting. But proxies of using in that researches have a limitation which it contained not only effects of managerial ability but also other firms’ features. Meanwhile, the stream of research for managerial features and MCS insisted that intensity or the way use of MCS was affected by managerial features. But that research have limitation that it had only focused on restricted managerial features. So, by using the proxy of managerial ability being suggested by Demerjian et al.(2012b), we examined the role of performance measurement diversity in the association between managerial ability and organizational performance. The results of this study are summarized as follows. The empirical result shows that managerial ability does not impact on financial performance directly. But performance measurement diversity affects the financial performance. Meanwhile, managerial ability have an impact on not only non-financial performance but also performance measurement diversity. Furthermore, performance measurement diversity influences on non-financial performance. So, we can examined the partial mediation effect of performance measurement diversity between managerial ability and non-financial performance. We expected that this empirical results can be suggested the overall sight for association mechanism of managerial ability, MCS, and organizational performance.

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