세무공무원의 조직문화와 조직유효성

Organization Culture and Organization Effectiveness of Tax Officials

  • 홍순복 (동명대학교 경영학부 경영학과) ;
  • 박준철 (강릉대학교 공과대학 산업공학과)
  • 발행 : 2009.02.28


본 연구는 세무행정조직의 조직문화와 조직유효성이 높을수록 세무공무원들의 조직몰입과 구성원으로서의 조직 동일시가 높아진다는 것을 실증적으로 분석한 연구로서, 세무공무원을 대상으로 실증적으로 분석한 연구라는 점에서 본 연구의 의의가 있다고 하겠다. 분석결과, 조직문화와 조직유효성은 조직몰입과 조직 동일시에 유의한 영향을 미치는 것으로 나타났으며, 세무행정조직의 조직문화가 높을수록 세무공무원들의 조직에 대한 정서적 애착이 높으며, 조직유효성이 높을수록 조직몰입과 조직 동일시가 높아져 납세자들의 서비스만족도를 높이는데도 긍정적인 효과가 있음을 알 수 있었다.


  1. 김영조, "조직문화유형, 조직문화강도와 조직성과 간의 관계에 관한 연구", 인사조직연구, 제6권,1998.
  2. 김영준, "스포츠조직의 조직문화와 조직유효성의 관계", 경기대학교대학원 체육학과박사학위논문, 1999.
  3. 김인수, 거시조직이론, 무역경영사, 1999.
  4. 박상언, 김영조, "조직문화 프로필과 조직효과성관계에 관한 연구: 한국기업에 대한 경쟁가치 모형의 경험적 검증", 경영학연구, 제24권, 제3호, pp.213-236.
  5. A. Smidts, A. Pruyn, and C. Van Riel, "The impact of employee communication and perceived external prestige on organizational identification," Academy of Management Journal, Vol.44, pp.1051-1062, 2001.
  6. C. Bhattacharya, H. Rao, and M. Glynn, "Understanding the bond of identification: An investigation of its correlates anong art museum members," Journal of Marketing, Vol.59, pp.46-57, 1995.
  7. E. A. Goodman, R. E. Zammuto, and B. D. Gifford, "The Competing Value Framework: Understanding the Impact of Organizational Culture on the Quality of Work Life," Organization Development Journal, Vol.19, pp.58-68, 2001.
  8. F. A. Mael, and B. E. Ashforth, Loyal from dat one, Personal Psychology, Vol.48. pp.309-333, 1995.
  9. J. C. Anderson and E. W. Gerbing, "Structural Equation Modeling in Practice: A Review & Recommended Two-Step Approach," Psychological Bulletin, Vol.103, pp.411-423, 1988.
  10. J. Dutton, J. Dukerich, and C. Harquail, "Organizational image and member identification," Administrative Science Quarterly, Vol.39, pp.293-263, 1994.
  11. J. Martin, Cultures in Organization; Three Perspectives. New York : Oxford University Press, 1992.
  12. J. P. Meyer, D. J. Stanley, L. Herscovitch, and L. Topolnytsky, "Affective, Continuance and Normative Commitment to Organization: A Meta Analysis of Antecedents, Correlates, and Consequences," Journal of Vocational Behavior, Vol.61, pp.20-52, 2002.
  13. J. P. Meyer, D. Stanley, Herscovitch, and Topolnytsky, "Affective, continuance and normative commitment to organization : A meta analysis of antecedents, correlates, and consequences," Journal of Vocational Behavior, Vol.10, pp.1006-1039, 2001.
  14. L. Smircich, "Concept of Culture and Organizational Analysis," Administrative Sciences Quarterly, Vol.29, pp.12-25, 1983.
  15. M. A. Hogg and J. C. Turner, "Interpersonal attraction, social identification and psychological group formation," British Journal of Social Psychology, Vol.15, pp.51-66, 1985.
  16. M. Harrison and A. Shirom, Organizational Diagnosis and Assessment: Bridging Theory and Practice, London: Sage Publications, 1999.
  17. N. J. Allen and J. P. Meyer, "The measurement and antecedents of affective, continuance, and normative commitment to the organization," Journal of Occupational Psychology, Vol.63, pp.1-18, 1990.
  18. R. T. Mowday, L. W. Porter, and R. M. Steers, "Employee organization linkages: The psychology of commitment," Absenteeism and Turnover, New York, Academic Press, pp.29-35, 1988.
  19. R. E. Quinn and J. R. Kimberly, Paradox, Planning and Perseverance: Guidelines for Managerial Practice, In J. R. Kimberly & R. Quinn, Managerial Organizational Transitions, Homewood II: Dow Jones-Irwin, 1984.
  20. R. Fisher and K. Wakefield, "Factors leading to group identification: A field study of winners and losers, Psychology and Marketing, Vol.15, pp.23-40, 1998.<23::AID-MAR3>3.0.CO;2-P
  21. R. Goffee and G. Jones, Managing People, Harvard Business Review Paperback, 2000.
  22. R. H. Miles, Macco Organizational Behavior, Santa Monicam CA: Goodyear Publishing, 1980.
  23. R. H. Killmann, "Corporate Culture," Psychology Today, 1985(4).
  24. R. P. Bagozzi and Y. Yi, "On the Evaluation of Structural Equation Models," Journal of the Academy of Marketing Science, Vol.16, pp.74-94, 1988.
  25. S. P. Robbins, Organization Theory, third edition, Englewood Cliffs, New Jersey : Prentice-Hall, 1990.

피인용 문헌

  1. Structural Relationship between Intellectual Capital and Organizational Performance in a Customer Service Organization: Focused on the Role of Dynamic Capability vol.14, pp.12, 2014,
  2. Nurses' Perceived Organizational Culture, Verbal Abuse and Job Stress vol.15, pp.10, 2015,