품질지향성(指向性)과 기업문화가 품질경영활동과 경영성과에 미치는 효과
The Effects of Quality Orientation and Corporate Culture on Quality Management and Business Performances
손성진(단국대학교); 이남주(서강대학교)
18권 2호, 33~77쪽
초록
이 연구는 품질지향성(指向性)과 기업문화가 TQM, 6시그마 등 품질경영활동의 성공, 나아가 경영성과의 개선에 어떠한 역할을 하는가를 규명하고자 하였다. 또한 품질지향성(또는 품질문화)과 기업문화, 그리고 품질지향성과 기업문화의 적합도가 품질경영활동의 수준과 경영성과에 미치는 영향을 검정하였고, 품질지향성과 경영성과(비재무성과, 재무성과)간의 관계에서 품질경영활동수준은 매개효과를 가지는지도 확인하였다. 품질지향성이란 품질혁신에 대한 적극적인 마인드 혹은 도입하는 품질경영기법의 철학과 원칙에 대한 이해라고 정의하였고, 품질혁신을 위하여 기업 내에 형성된 품질지향문화의 다양한 측면을 균형 있게 설계하여 측정하였다. 기업문화는 Quinn and McGrath(1985)의 경쟁가치모형에서 제시된 두개의 축을 이용하여 유연․자율성문화 대 안정․통제성문화, 외부지향․차별문화 대 내부지향․통합문화로 구분하였다. 품질지향성의 고저수준과 기업문화 유형간의 관계에서 적합도를 정의하였고, 품질경영활동수준은 리더십, 전략적 품질기획, 인적자원중시, 고객중시, 프로세스관리, 정보의 분석 및 활용으로 구분하여 측정하였다. 그리고 경영성과는 종업원성과, 프로세스성과, 품질성과, 고객성과 등의 비재무성과와 재무성과로 나누어 측정하였다. 연구결과, 첫째, 품질지향성이 높은 기업이 TQM, 6시그마 등의 품질경영기법을 추진할 경우, 품질경영활동의 전반적 이행수준이 높았고, 비재무성과와 재무성과의 개선효과도 있었다. 둘째, 품질경영활동의 추진에 유연․자율성문화, 외부지향․차별문화 유형의 중요성이 확인되었고, 기업문화 형태별로는 개발문화, 합리문화, 집단문화의 유효성도 규명되었다. 셋째, 품질지향성이 높고, 유연․자율성문화를 보유한 기업, 또는 품질지향성이 높고, 외부지향․차별문화를 보유한 기업에서 품질경영을 추진할 경우, 품질경영활동의 수준과 경영성과가 높았다. 넷째, 품질경영활동수준은 품질지향성과 경영성과간의 관계에서 매개효과가 있는 것으로 확인되었고, 특히, 비재무성과의 개선이 선행되어 재무성과가 개선되는 것으로 나타났다. 이 연구의 결과는 품질경영활동이 성공하려면 품질혁신에 대한 긍정적인 마인드 또는 도입하는 품질경영기법이 지향하는 바에 대한 이해가 선행되어야 하고, 품질경영활동에 적합한 유연성문화, 외부지향성문화가 형성되도록 노력해야 한다는 것을 시사하고 있다.
Abstract
With a sample of 147 Korean companies, this study examined the relationships among degree of quality orientation, corporate culture, degree of quality management implementation and selected business performances in the process of implementing quality improvement programs, such as TQM and/or 6 Sigma. Quality orientation is defined as company-wide understanding and implementation of the underlying philosophy, principles, approaches, and tools of quality improvement programs. It is assumed that successful implementation of quality improvement programs requires a quality-oriented mind-set of the employees. The key elements of quality orientation include continuous improvement, structured processes, organization-wide participation and customer-focused spirit. Culture is defined as the values and beliefs of an organization that shape its behavior. It is also assumed that successful implementation of quality improvement programs require strong support from a corporate culture that emphasizes continuous improvement. Adopting the competing values model of Quinn and McGrath(1985), corporate culture is classified into ‘flexible’ versus ‘controlled culture’ and ‘outer-directed’ versus ‘inner-directed culture’. Fitness was defined through the relationship between levels of quality orientation and types of corporate culture. This study examined how such fitness influenced the implementation of quality innovation programs and business performance. Implementation of quality innovation programs was measured through various factors, such as leadership, strategic quality planning, human resources focus, customer and market focus, process management, and information analysis and application. Business performance was measured through non-financial performance measures, such as employee results, process results, quality results, and customer results, and through perceived financial performance measures. The results were as follows. First, it was found that when a company with high quality orientation promoted quality innovation programs, such as TQM and 6 Sigma, it reported higher degree of quality management implementation and improvement in business performances. Second, the results showed the importance of ‘flexible culture’ and ‘outer-directed culture’ in performing quality innovation. Regarding the types of corporate culture, the analysis found that developmental culture, rational culture and group culture were effective. Third, companies with high quality orientation and flexible culture or companies with high quality orientation and outer-directed culture reported the highest implementation in quality management activities. Fourth, the results showed that the level of quality management implementation had a mediating effect on the relationship between quality orientation and business performance. It was also found that enhanced non-financial performance led to the improvement of financial performance. This study attempted to examine the factors that lead quality management program to success. In order to reach success, first, it is suggested that companies have positive mind-set toward continuous quality improvement. Secondly, it is recommended that a flexible and outer-directed culture appropriate for continuous quality improvement is cultivated.
- 발행기관:
- 한국회계학회
- 분류:
- 회계학