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KOSDAQ기업 MCS활용이 조직성과에 미치는 영향

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Alternative Title
Management Control Systems of KOSDAQ companies: Organizational culture and learning as a parameter
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
Author(s)
김경철
Issued Date
2015
Awarded Date
2016. 2
Type
Dissertation
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000007553
Alternative Author(s)
Kim, Kyung-Chul
Department
대학원 회계학과
Advisor
정순여
Table Of Contents
제 1장 서 론 1
제 1절 연구의 필요성 및 목적 1
제 2절 연구의 방법 및 구성 6
1. 연구의 방법 6
2. 논문의 구성 7
제 2장 이론적 배경 빛 선행연구 8
제 1절 MCS의 고찰 8
1. MCS의 개념 8
2. MCS의 유형 10
제 2절 조직문화의 고찰 16
1. 조직문화의 개념 16
2. 조직문화의 경쟁가치모형 18
제 3절 조직학습의 고찰 24
1. 조직학습의 개념 24
2. 조직학습의 유형 27
제 4절 선행연구 31
1. MCS, 조직문화, 조직학습과 조직성과에 관한 선행연구 31
2. 본 연구와 선행연구와의 차이 38
제 3장 연구의 설계 39
제 1절 연구모형 39
제 2절 연구가설의 설정 40
1. MCS와 조직문화 간의 관계 40
2. MCS와 조직학습 간의 관계 42
3. MCS와 조직성과 간의 관계 43
4. 조직문화와 조직학습 간의 관계 45
5. 조직문화와 조직성과 간의 관계 46
6. 조직학습과 조직성과 간의 관계 47
7. MCS와 조직성과 간의 관계에서 조직문화와 조직학습의 효과분석 48
제 3절 변수의 조작적 정의 및 측정 51
1. MCS 51
2. 조직문화 52
3. 조직학습 53
4. 조직성과 54
제 4절 연구방법 55
1. 설문지의 구성 55
2. 조직대상의 선정 56
3. 설문지의 배부 및 회수 57
4. 분석방법 57
제 4장 실증분석 결과 59
제 1절 표본선정의 현황 59
1. 기초통계량 59
2. 측정변수의 특성 61
제 2절 신뢰성과 타당성 검증 65
1. 신뢰성 검증 65
2. 타당성 검증 66
제 3절 가설검증 74
1. MCS, 조직문화, 조직학습, 조직성과 간의 검증 74
2. 조직문화와 조직학습, 조직문화 및 조직학습과 조직성과 간의 관계 77
3. MCS와 조직성과 간에 조직문화와 조직학습의 매개효과 분석 79
4. 매개효과 분석을 위한 추가분석 82
제 5장 결 론 85
제 1절 연구결과의 요약 85
제 2절 연구의 시사점 및 한계 87
89
105
Degree
Doctor
Publisher
제주대학교 대학원
Citation
김경철. (2015). KOSDAQ기업 MCS활용이 조직성과에 미치는 영향
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