통제와 혁신에 관한 두 가지 대립되는 주장과 함께 일반적으로 관리통제시스템의 진단적 이용은 환경변화를 극복하지 못하는 전통적인 피드백시스템의 이용이기 때문에 상대적으로 상호작...
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https://www.riss.kr/link?id=A107905821
2021
-
KCI등재
학술저널
161-190(30쪽)
0
0
상세조회0
다운로드국문 초록 (Abstract)
통제와 혁신에 관한 두 가지 대립되는 주장과 함께 일반적으로 관리통제시스템의 진단적 이용은 환경변화를 극복하지 못하는 전통적인 피드백시스템의 이용이기 때문에 상대적으로 상호작...
통제와 혁신에 관한 두 가지 대립되는 주장과 함께 일반적으로 관리통제시스템의 진단적 이용은 환경변화를 극복하지 못하는 전통적인 피드백시스템의 이용이기 때문에 상대적으로 상호작용적 이용을 강조하였다. 그러나 최근 많은 연구자들은 진단적 이용 또한 큰 틀에서 조직에 긍정적인 영향을 미칠 수 있는 수단으로 주장하고 있으며, 기존의 관리통제 시스템은 경제적 측면의 개념이기 때문에 환경변화에 맞게 새롭게 개념화되어야 할 필요성을 제시하였다. 따라서 지속가능성 관리통제시스템의 이용강도, 지속가능 혁신 그리고 경영성과 간의 관계를 실증적으로 분석하였으며, 그 결과는 다음과 같다. 첫째, 지속가능성 관리통제시스템의 이용강도는 경영성과에 유의한 결과가 나타나지 않았다. 둘째, 지속가능성 관리통제시스템의 이용강도는 지속가능 혁신에 1% 유의수준에서 유의한 정(+)의 영향을 미치는 것으로 나타났다. 셋째, 지속가능 혁신은 경영성과에 1% 유의수준에서 유의한 정(+)의 영향을 미치는 것으로 나타났다. 본 연구의 결과를 종합해보면, 지속가능성 관리통제시스템의 이용강도가 경영성과를 직접적으로 개선시키지 못하나 지속가능 혁신을 강화시켜 경영성과를 간접적으로 개선시킬 수 있음을 발견하였다. 통제시스템과 혁신이 공존할 수 있다는 것을 실증적으로 검증하였으며, 이들이 어떻게 공존할 수 있는지를 보여주었다.
다국어 초록 (Multilingual Abstract)
With two conflicting arguments about control and innovation, the diagnostic use of control systems is typically the use of traditional feedback systems that fail to overcome environmental changes (Henri 2006; Widener 2007). Recently, however, many res...
With two conflicting arguments about control and innovation, the diagnostic use of control systems is typically the use of traditional feedback systems that fail to overcome environmental changes (Henri 2006; Widener 2007). Recently, however, many researchers have also argued that diagnostic use is a means to positively affect the organization in a large framework, and that existing management control systems are economic concepts, suggesting the need to be newly conceptualized to suit environmental changes. Therefore, the relationship between the intensity of use of management control systems, sustainability innovation, and business performance was empirically analyzed, and the results are as follows. First, the intensity of the use of sustainability management control systems did not produce significant results for business performance. Second, it is shown that the intensity of use of sustainability management control systems has a significant positive effect on sustainability innovation at a level of 1% significance. Third, sustainability innovation is shown to have a significant positive impact on business performance at 1% significance level. when the results of this study are summarized, it was found that although the intensity of SMCS use does not directly improve business performance, it can indirectly improve business performance by reinforcing sustainability innovation. it empirically verified that the control and innovation can coexist, and it shows how they can coexist.
참고문헌 (Reference)
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1 임태종, "성과측정시스템의 이용방식이 혁신유형과 조직성과에 미치는 영향" 한국회계학회 21 (21): 59-94, 2012
2 Joshi, S., "What is corporate sustainability and how do firms practice it? A management accounting research perspective" 28 (28): 1-11, 2016
3 Wetzels, M., "Using PLS path modeling for assessing hierarchical construct models : Guidelines and empirical illustration" 33 (33): 177-195, 2009
4 Agarwal, R., "Time flies when you’re having fun : Cognitive absorption and beliefs about information technology usage" 24 (24): 665-694, 2000
5 Bisbe, J., "The effects of the interactive use of management control systems on product innovation" 29 (29): 709-737, 2004
6 Ylinen, M., "The effects of organic and mechanistic control in exploratory and exploitative innovations" 25 (25): 93-112, 2014
7 Cresti, E, "Sustainability management control systems: To-wards a socially responsible planning and control framework" 2009
8 Hansen, E. G., "Sustainability innovation cube—A framework to evaluate sustainability-oriented innovations" 13 (13): 683-713, 2009
9 Nunnally, J. C, "Psychometric Theory" McGraw-Hill 1978
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19 Fornell, C., "Evaluating structural equation models with unobservable variables and measurement error" 18 (18): 39-50, 1981
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K-IFRS 제1115호 수익인식기준이 통신사업자의 재무보고에 미치는 영향
IFRS 17(보험계약) 수익성 정보의 이해와 해석 : 수익 인식 체계의 비일관성을 중심으로
기업의 지속가능성과 관련한 회계실무 및 정책시사점 중심 문헌연구
학술지 이력
연월일 | 이력구분 | 이력상세 | 등재구분 |
---|---|---|---|
2027 | 평가예정 | 재인증평가 신청대상 (재인증) | |
2021-01-01 | 평가 | 등재학술지 유지 (재인증) | |
2018-01-01 | 평가 | 등재학술지 유지 (등재유지) | |
2015-01-01 | 평가 | 등재학술지 유지 (등재유지) | |
2011-01-01 | 평가 | 등재학술지 유지 (등재유지) | |
2009-01-01 | 평가 | 등재학술지 유지 (등재유지) | |
2007-01-01 | 평가 | 등재학술지 유지 (등재유지) | |
2004-01-01 | 평가 | 등재학술지 선정 (등재후보2차) | |
2003-01-01 | 평가 | 등재후보 1차 PASS (등재후보1차) | |
2001-07-01 | 평가 | 등재후보학술지 선정 (신규평가) |
학술지 인용정보
기준연도 | WOS-KCI 통합IF(2년) | KCIF(2년) | KCIF(3년) |
---|---|---|---|
2016 | 0.99 | 0.99 | 1.25 |
KCIF(4년) | KCIF(5년) | 중심성지수(3년) | 즉시성지수 |
1.35 | 1.43 | 2.629 | 0.29 |