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korean management review - Vol. 51 , No. 3
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korean management review - Vol. 51, No. 3, pp. 681-704
Abbreviation: kmr
ISSN: 1226-1874 (Print)
Print publication date 30 Jun 2022
Received 18 Sep 2021 Revised 13 Feb 2022 Accepted 23 Feb 2022
DOI: https://doi.org/10.17287/kmr.2022.51.3.681

The Relationship among Human Capital Sustainability Leadership, SMCS, and Sustainability Performance
Sang Hyeob Park ; Sang-Wan Lee
(First Author) Dong-A University part-time lecturer (psh11245@naver.com)
(Corresponding Author) Dong-A University Associate Professor (sangwan12@dau.ac.kr)

인적자본 지속가능성 리더십, SMCS, 그리고 지속가능 성과간의 관계

Copyright 2011 THE KOREAN ACADEMIC SOCIETY OF BUSINESS ADMINISTRATION
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted, distribution, and reproduction in any medium, provided the original work is properly cited.
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Abstract

Recently, companies are striving to solve complex economic, environmental, and social issues required by various stakeholders. In order to solve these issues and achieve sustainability performance, human capital sustainability leadership plays an important role, and SMCS is proposed as a means of effectively and efficiently implementing managerial leadership. Therefore, in this study, considering human capital sustainability leadership, we intend to empirically analyze SMCS and sustainability performance in one framework. As a result of analysis, First, human capital sustainability leadership was found to have a significant positive effect on sustainability performance. Second, human capital sustainability leadership was found to have a significant positive effect on the use of SMCS. Third, SMCS was found to have a significant positive effect on sustainability performance. The results of this study show that various managerial leadership, that is, human capital sustainability leadership, is needed to solve recent various and complex issues, and that sustainability performance can be achieved by considering the relationship between SMCS usage methods. This suggests that unlike in the past, managers are required to have complexity leaderships, and these managers must use processes such as systems built in companies in an integrated and organic manner.

Keywords: Human Capital sustainability Leadership, Sustainability Management Control Systems, sustainability Performance
Acknowledgments

This work research was supported by the Dong-A University research fund.

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∙ The author Sang-Hyeop Park is currently serving as a part-time lecturer in management Accounting at Dong-A University’s School of Business. I graduated from the Department Global Business Administration at Konyang University, obtained a Master of Business Administration from Sogang University, and a Doctor of Business Administration from Dong-A University. After abtaining a doctorate in 2022, I am currently working as a part-time lecturer at Dong-A University. The main research fields are Management Control System, performance Measurement System, Strategy, Leadership, Organizational Culture, Sustainability, and Positive Psychological Capital.

∙ The author Sang-Wan Lee is currently a serving as an Associate Professor in Management Accounting at Dong-A University’s School of Business. I graduated from Sogang University Business Administration Department and School of Business Administration Department, and obtained Master and Doctoral degree in Business Administration from Sogang University. After obtaining a doctorate, I worked at Dong-A University, where I am still an associate professor. The main research fields are Management Control System, performance Measurement System, Strategy, Leadership, Organizational Culture, Sustainability.

 
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