DOI QR코드

DOI QR Code

아웃소싱의 리스크가 기업성과에 미치는 영향

Impact of Outsourcing Risk on Corporate Performance

  • 김락상 (청주대학교 비즈니스대학 경영학부)
  • Kim, Lark Sang (Division of Business Administration, Cheongju University)
  • 투고 : 2020.12.28
  • 심사 : 2021.02.20
  • 발행 : 2021.02.28

초록

본 연구에서는 제조 및 유통 중소기업을 대상으로 ITO 실행에서 발생할 수 있는 리스크가 기업성과에 어떠한 영향을 미치는지에 대해 실증분석하였다. ITO로 비용절감이나 경쟁력을 확보하려는 중소기업들이 ITO의 리스크를 파악하고 분석하여 기업성과를 향상시키기 위한 목적으로 연구를 진행하였다. 설문조사방법으로 분석하기 위해 전략 리스크, 기술 리스크, 재무 리스크를 독립변수로 선정하였다. 그리고 관계 리스크를 매개변수로 선정하였고, 기업성과를 종속변수로 선정하여 경로분석을 실시하였다. 분석결과 독립변수로 투입된 변수들은 기업성과에 간접효과와 총효과가 있는 것으로 나타났다. 이는 전략 및 기술 리스크와 재무 리스크의 인식수준이 높을수록 관계리스크수준도 높아지게 되고, 따라서 기업성과에도 긍정적인 영향을 미치게 되는 것으로 해석할 수 있다. 향후 더 많고 다양한 리스크 요인들의 분석을 통해 기업성과를 개선할 수 있을 것으로 기대한다.

In this study, small and medium-sized manufacturing and distribution businesses were asked to demonstrate how the risks that could arise from implementing ITOs affect their performance. Small and medium-sized enterprises that want to reduce costs or secure competitiveness through outsourcing ITO conducted research to identify and analyze risks of ITO and improve corporate performance. Strategic, technical, and financial risks were selected as independent variables for analysis by the survey method. In addition, relationship risk was selected as a parameter and corporate performance was selected as a dependent variable to conduct a path analysis. The analysis showed that the variables injected as independent variables had indirect and total effects on corporate performance. This can be interpreted as the higher the level of awareness of strategic and technological risks and financial risks, the higher the level of relational risk, and thus the positive impact on corporate performance. We expect to improve corporate performance through analysis of more and more risk factors in the future.

키워드

참고문헌

  1. Sharma, R., Bash, C., Chandrakant Patel., Beitelmal. M (2004). Experimental investigation of design and performance of data centers; Thermal and Thermo mechanical Phenomena in Electronic Systems, 2004. ITHERM '04. The Ninth Intersociety Conference on 1-4 June 2004, Vol.1, 579 - 585.
  2. Gonzalez, Reyes & Gasco, Jose & Llopis, Juan (2005). Information systems outsourcing risks: a study of large firms, Industrial Management & Data Systems, 105(1).
  3. Khan N. & Currie W.L. & Weerakkody V. & Desai B (2003). Evaluating offshore IT outsourcing in india: supplier and customer scenarios. System Sciences, 2003. Proceedings of the 36th Annual Hawaii International Conference. (pp. 239-248).
  4. Tafti Mohammed H.A. (2005). Risks factors associated with offshore IT outsourcing. Industrial Management and data Systems, 105(5), 549-560. https://doi.org/10.1108/02635570510599940
  5. Jeong, J. B., Yang, H. S. (2012). A study on the effect on IT adoption results by adoption factors of IT Outsourcing in the services industries. Journal of Digital Convergence, 10(11), 115-125. https://doi.org/10.14400/JDPM.2012.10.11.115
  6. Bhattacharya. Somnath, Ravi S. Behara and David E. Gundersen (2003). Business risk perspectives on information systems outsourcing. International Journal of Accounting Information Systems, 4(1), March 2003, 75-93. https://doi.org/10.1016/S1467-0895(03)00004-6
  7. Willcocks L. P. M. C. Lacity and T. Kern (1999). Risk mitigation in IT outsourcing strategy revisited: longitudinal case research at LISA. The Journal of Strategic Information Systems, Volume 8, Issue 3, September 1999, Pages 285-314. https://doi.org/10.1016/S0963-8687(00)00022-6
  8. Ian Tho. (2005). Managing the Risks of IT Outsourcing, Butterworth-Heinemann : Elsevier.
  9. Madhuchhanda Das Aundhe & Saji K. Mathew. (2009). Risks in offshore IT outsourcing: A service provider perspective, European Management Journal, 27(6), 418-428. https://doi.org/10.1016/j.emj.2009.01.004
  10. Lee, Sangkyu. (2006. 3), Adopt Risk Management in Outsourcing., LG Weekly Economics, 16-20.
  11. Gary S. Luefschuetz (2010), Selling Professional Services to the Fortune 500, New York : McGraw-Hill.
  12. Kliem Ralph(2004). Managing the risks of offshore it development projects Information Systems Management, 21(3), 22-28. https://doi.org/10.1201/1078/44432.21.3.20040601/82473.4
  13. Next-Generation Data Centers. (2005). Best Practices in Data Center Outsourcing. Gartner Group. https://www.gartnerpress.com
  14. Kim, D. S., Kim, H. W. (2015). A Study on the Audit Model of Outsourcing Operation based on Availability Metrics in perspective of Service Level Agreenment. Journal of Digital Convergence, 13(7), 183-196. https://doi.org/10.14400/JDC.2015.13.7.183
  15. Won S. Y. 2012. March), There is no answer for Insourcing, Outsourcing, find Optimal Option by 4 stages of process, . DBR Issue2,), 78-85.
  16. Natovich, J. (2003). Vendor related risks in IT development: A chronology of an outsourced project failure. Technology Analysis and Strategic Management 15(4), 409-419. https://doi.org/10.1080/095373203000136015
  17. Kim, D. I. (2012). Outsourcing Strategy of Accounting Information Systems. Journal of Digital Convergence, 10(7), 99-106. https://doi.org/10.14400/JDPM.2012.10.7.099
  18. Jeong, H. J, Kim, K. J., Noh, S. C., Park, M. J., Song, M. S., Jeong, S. K., Hwang. S. W.,(2017), Mechanism of Outsourcing and ITS Impact on Internal and External Businesses, Korea Labor Institute. .8-12
  19. IBM (2020). Industry Insight: Manufacturing-2021 Forecasting IT Industry for Manufacturing Clients. https://www.ibm.com/kr
  20. Levina, N. and Ross, J. (2003) From the vendors perspective,exploring the value proposition in information technology outsourcing. MIS Quarterly 27. 3.