KOSDAQ기업 MCS활용이 조직성과에 미치는 영향

Abstract

The KOSDAQ company playing an important role in making up around 8.8% of GDP. However, It is suffering from several problems such as unlimited competitions and long-term domestic and international economic downturn because of conglomerate and big businesses are expanding their businesses into the small-scal business sector. To overcome these problems and keep sustainable growth, the more companies effort to build and operate management control systems(MCS) than before. This research is about relationship of KOSDAQ's MCS, organization culture, learning and performance. In order to accomplish purpose of the research, we set up 8 possible hypotheses according to logical consideration from preceding research. We could meet following results through actual proof analysis of 81 KOSDAQ-listed manufacturing companies survey. As it follows: The results of this study. First, the relationship between use of more-bureaucratic MCS application and control values culture, and between less-bureaucratic MCS application and flexibility values culture represents significant relationship. Second, the relationship between more-bureaucratic MCS application and single-loop learning, and between less-bureaucratic MCS application and double-loop learning represents significant relationship. Third, the relationship between control values culture and single-loop learning, and between flexibility values culture and double-loop learning represents significant relationship. Fourth, only the relationship between flexibility values culture and double-loop learning represents significant relationship. Fifth, the relationship between control values and perceived financial performance, and between flexibility values and perceived non-financial performance represents significant relationship. Sixth, the relationship between single-loop learning and perceived financial performances and between double-loop learning and perceived financial performance represent, significant relationship. And the results of analysis of the mediator effect by organization culture and learning are as follows. First, in relation between more-bureaucratic MCS and perceived financial performance, the partial mediator effect by control values was represented and between less-bureaucratic MCS and perceived non-financial performance, the partial mediator effect by flexibility values was represented. Futhermore, in relation between more-bureaucratic MCS and perceived financial performance, the partial mediator effect by single-loop learning was represented, on the other hand, in relation between less-bureaucratic MCS and perceived non-financial performance, the mediator effect by double-loop learning was not represented. Unexpectedly, I can recognize that, in relation between less-bureaucratic MCS and perceived financial performance, the complete mediator effect by double-loop learning was represented. This research has important meaning which is comprehensive review about the relationship MCS with organizational culture, organizational learning and organizational performance, but not fragmentarily considering relationship between those variables