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Korean Academic Society of Business Administration
[ Article ]
korean management review - Vol. 47, No. 5, pp.1139-1173
ISSN: 1226-1874 (Print)
Print publication date 31 Oct 2018
Received 21 Jun 2018 Revised 19 Jul 2018 Accepted 28 Aug 2018
DOI: https://doi.org/10.17287/kmr.2018.47.5.1139

경영자의 변혁적 리더십, 성과측정시스템의 공정성 및 상호작용적 이용방식, 그리고 경영성과의 관련성에 관한 연구: 1차 설문조사 자료와 2차 아카이발 자료를 이용하여

손성진*
*(단독저자) 단국대학교 경영학부 부교수 phdssj@dankook.ac.kr
A Study on the Relations among Transformational Leadership of CEO, Justice and Interactive Control of PMS, and Organizational Performances: Working with 1st Business Survey Data, and 2nd Archival Data
Sungjin Son*
*Associate Professor, Department of Business Administration, Dankook University, First Author

초록

본 연구는 경영자의 변혁적 리더십, 성과측정시스템(PMS)의 공정성과 상호작용적 이용방식, 그리고 경영성과(재무/비재무성과)의 관계를 규명해보고자 하였다. 연구목적을 달성하기 위해 변혁적 리더십, PMS 공정성 및 PMS 상호작용적 이용, 그리고 비재무성과(프로세스/학습과성장/고객)는 설문조사를 수행하여 자료를 수집하였다. 그런 다음 설문에 응답한 기업을 대상으로 재무성과(ROA, EVA)는 Data-guide DB에서 추출하였다. 가설검증을 위해 경로분석을 수행하였는데, 연구결과는 다음과 같다. 첫째, 경영자의 변혁적 리더십은 경영성과(재무/비재무성과)에 유의한 정(+)의 영향을 미치지 않았고, 경로의 직접 효과는 발견되지 않았다. 둘째, 경영자의 변혁적 리더십과 재무/비재무경영성과 간의 관계에서 PMS 공정성, PMS 상호작용적 이용은 매개역할을 하는 것으로 나타났다. 경영자의 변혁적 리더십과 재무/비재무경영성과 간의 연결경로에서 PMS(공정성, 상호작용적 이용)의 간접효과가 유의하였다는 점에서, PMS가 완전매개역할을 한다는 것을 확인할 수 있었다. 본 연구는 경영자의 변혁적 리더십, PMS의 공정성, PMS 상호작용적 이용방식 모두가 조화를 이루는 것이 지속 가능한 성장의 성공확률을 높여주는 또 다른 하나의 수단이 될 수 있다는 점을 제안하고 있다.

Abstract

This paper investigates the relations among transformational leadership of CEO, control of performance measurement systems(PMS justice / PMS interactive control), and organizational performances (non-financial / financial performances). To verify the relations of them, I have conducted business survey to gather research data such as transformational leadership, PMS justice, PMS interactive control, and non-financial performances. And then I extracted financial performances defined as ROA, and EVA from the data-guide DB, this had been conducted for the companies having replied to my survey data. I applied path analysis to test the research hypotheses, and the findings of this research can be summarized as follows: Firstly, transformational leadership of CEO has no positive effect on non-financial and financial performances, and I can not find a direct effect on the given path. Secondly, PMS justice and PMS interactive control have indirect effects on the relations between transformational leadership of CEO and financial / non-financial organizational performances. As only the indirect effect of PMS justice and PMS interactive control was significant, I can find that PMS justice and PMS interactive control acted as full mediation on the relations. The results of this study suggest that the harmony among transformational leadership of CEO, PMS justice and PMS interactive control can be an important means for a company to make a sustainable growth.

Keywords:

Transformational leadership, PMS justice, PMS interactive control, Non-financial performances, Corporate Value

키워드:

변혁적 리더십, PMS 공정성, PMS 상호작용적 이용, 비재무성과, 기업가치

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• 저자 손성진은 현재 단국대학교 경영학부 회계학전공 부교수로 재직 중이다. 서강대학교 대학원에서 경영학박사학위를 취득하였다. 주요 연구분야는 경영혁신(Business Innovation)과 성과관리시스템(Performance Measurement System)의 구축과 활용에 관한 것이고, 기업의 사회적 책임(Corporate Social Responsibility)과 지속가능경영(Corporate Sustainability Management), 대학/학문분야 평가·인증제(Institutional and Program Accreditation System)에도 관심을 가지고 연구를 수행하고 있다.