DOI QR코드

DOI QR Code

A Study on the Effect of Aligning with Management Strategy and Strategic Performance Management on Firm's Performance in Medium and Small Firms

중소제조기업의 경영전략과 전략적 성과관리시스템의 연계성이 경영성과에 미치는 영향

  • Lee, Gapsoo (Graduate School of Consulting, Kumoh National Institute of Technology) ;
  • Lee, Jonghwan (School of Industrial Engineering, Kumoh National Institute of Technology) ;
  • Kim, Cheoseok (Graduate School of Consulting, Kumoh National Institute of Technology) ;
  • Wie, Do-Young (School of Industrial Engineering, Kumoh National Institute of Technology)
  • 이갑수 (금오공과대학교 컨설팅대학원) ;
  • 이종환 (금오공과대학교 산업공학부) ;
  • 김철석 (금오공과대학교 컨설팅대학원) ;
  • 위도영 (금오공과대학교 산업공학부)
  • Received : 2014.02.27
  • Accepted : 2014.05.20
  • Published : 2014.05.28

Abstract

The purpose of this study is to whether management strategy types are archived improving the business performance and strategic performance management system makes a significant influence on the business performance. Another objective is to identify whether the interaction between management strategy types and strategic performance management system makes a significant influence on the business performance. The results of this study indicate that diversity performance measures(strategy types) are effect partially presented on the firm's performances. And, firms which have the higher using diversity performance measures(strategy types) are achieve the higher firm's performances than lower using firm's(strategy types). And, the interaction of Management strategy types and diversity performance measures are effect partially presented on the firm's performances.

본 연구는 대구경북의 중소기업을 대상으로 전략유형과 성과관리시스템이 경영성과에 미치는 영향에 대한 연구를 통해 중소기업에 적합한 전략유형을 알아보고 그에 맞는 성과관리시스템의 설계를 통해 기업의 경영성과를 개선하고자 하였다. 연구결과 전략유형 중에서 기술혁신형과 생산중점형은 경영성과에 유의적인 영향을 미치는 것으로 나타났으며, 성과관리시스템은 재무적성과와 비재무적성과에 부분적으로 영향을 미치는 것으로 나타났다. 또한 전략유형과 성과관리시스템의 상호작용은 기술혁신형 기업의 경영성과에 유의적인 영향을 미치는 것으로 나타났다. 이러한 결과는 중소기업들이 전략유형에 맞는 성과관리시스템의 구축을 통해 경영성과를 향상 시킬 수 있음을 지지하고, 이를 통해 기업들은 자원의 제약과 무한 경쟁을 이겨내고 지속적인 성장을 할 수 있을 것으로 보인다.

Keywords

References

  1. Olson, E. M. and S. F. Slater, The Balanced Scorecard, Competitive strategy, and performance, Business Horizons, 45(3), pp. 11-16, 2002.
  2. Alfred Dupont Chandler, Strategy and Structure: Chapters in the History of the Industrial Enterprise, 1962
  3. Porter, M. E., Competitive strategy, NY: Free Press., 1980.
  4. Miles, R. C. and C. C. Snow, Organizational strategy, structure, and process, New York: McGraw-Hill, 1978.
  5. Youngkyun Choi, Hohyun Nam, Effects of the fit between competitive strategy and human resource practice, organizational structure on organizational performance, Journal of Industrial Economics and Business, Vol.18 No.5, pp. 2311-2344, 2005.
  6. Byungheon Lee, Sangmoon Park, Byungho Son, Strategic Types and Characteristics of Korean SMEs in Manufacturing Industries, Korea Journal of Business Administration, Vol.22, No.1, pp.393-395, 2009.
  7. Youngbae Kim, Youngrok Choi, Strategic Patterns of Small Business in Korea ; characteristics and performance, Asian Pacific Journal of Small Business, 14(1), pp. 3-37, 1992.
  8. Sangrak Oh, Chungseok Jang, A Study on Characteristics and Creation of Strategic Types, Asian Pacific Journal of Small Business, Vol.13, No.2, pp. 255-274., 1991.
  9. Youngbae Kim, Seongwook Ha, An Empirical Analysis on Ventures Designated by Koran Government ; Types of Korean Ventures, Journal of Strategic Management, Vol.3, No.1, pp. 25-60. 2000.
  10. Byungheon Lee, Youngbae Kim, An Exploratory Analysis ; Strategic Change and Technological Learning in Korean Small & Medium Sized Firms, Journal of Strategic Management, Vol. 2, No. 2, pp. 1-23, 1999.
  11. Ittner, D., and Larcker, F., Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics 26: pp. 349-410, 2002.
  12. Ittner, D., Larcker, F., and Randall, T. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28: pp. 715-741, 2003. https://doi.org/10.1016/S0361-3682(03)00033-3
  13. Norreklit, H., The Balance on the Balanced Scorecard : A Critical Analysis of Some of Its Assumptions, Management Accounting Research, Vol. 11, No. 1. pp. 65-88, 2000. https://doi.org/10.1006/mare.1999.0121
  14. Chenhall R. H., Integrative strategic performance systems, strategic alignment of manufacturing, learning and strategic outcomes :an exploratory study, Accounting, Organizations and Society, Vol. 30, No. 2, pp. 395-422, 2005. https://doi.org/10.1016/j.aos.2004.08.001
  15. Yeondo Jung, Jeongdae Park, An Empirical Study on the Structural Relationship between Performance and Its Drivers in Steel Industry, Vol.10 No.4, pp.81-115, 2001
  16. Sungsam Koh, Changsoo Lee, Performance Measurement Using Balanced Scored : Medium and Small Firms Evidence, The Korean Association of Small Business Studies, Vol.24 No.4, pp99-129, 2002
  17. Campbell D., S. Datar, S. C. Kulp, and V. G. Narayanan, Using the Balanced scored as a control system for monitoring and revising corporate strategy, Harvard Woring Paper No. 02-35, 2002.
  18. Giseok Park, Hyejin Lee, An Empirical Investigation that BSC has an Effcet on Firms Performance, Journal of business Research, Vol 22, No.3, pp.207-232, 2007.
  19. Govindarajan, V. J. and A. K. Gupta, Linking Control Systems to Business Unit Strategy: Impact on Performance, Accounting, Organizations and Society, 10, pp. 51-66, 1985. https://doi.org/10.1016/0361-3682(85)90031-5
  20. Henri, J. Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society 31: pp. 529-558, 2006. https://doi.org/10.1016/j.aos.2005.07.001
  21. Hoque, Z., James, W., Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance, Journal of management accounting research, Vol 12. pp.1-17, 2000 https://doi.org/10.2308/jmar.2000.12.1.1
  22. Giseok Park, The Analysis on the Relevancy between Corporate Environment, Culture and Utilization of Balanced Performance Information in Medium and Small Firms, The Korean Small Business Review, Vol.20, No.3, pp. 35-53, 2007.
  23. Cohen, F.. Contextual determinants and performance implications of information systems strategy planning within South African firms. Information and Management 45: pp. 547-555, 2008. https://doi.org/10.1016/j.im.2008.09.001
  24. Duh, R., Chow, W., and Chen, H., Strategy, IT applications for planning and control, and firm performance: the impact of impediments to IT implementation. Information and Management 43: pp. 939-949, 2006. https://doi.org/10.1016/j.im.2006.08.007
  25. Atkinson, A. A. R. Balakrishnan, P. Booth, J. M. Cote, T. Grout, T. Mali, H. Rpberts, E. Ulan, and A. Wu., New Directions in management accounting research, Journal of Management Accounting Research, Vol. 9. pp. 79-108, 1997.
  26. Kaplan R. S. and Norton, D. P., The Balanced Scorecard Measures That Drive Performance, Harvard Business Review, January-February, pp. 71-79, 1992.