관리통제시스템과 경영성과간의 관계에서 기업자원역량의 매개효과

Over the past 15 years, the resource-based view (RBV) of the firm has become a very influential framework in the area of strategy use. However, despite considerable interest in the relationship between management control systems (MCS) and strategy use, the MCS research has devoted scant attention to the RBV. Therefore, this study seeks to extend the research to the interface between MCS and strategy with the application of an RBV framework. The aim of this study is to examine, from a resource-based perspective, the relationships between the use of MCS and organizational capabilities. More specifically, the study focuses on interactive uses of one important aspect of MCS, and four capabilities leading to strategic choices (i.e., market orientation, innovativeness, and organizational learning, entrepreneurship). Specifically, this study focuses on the more active role of MCS associated with the signals sent throughout the firm to draw organizational attention. The results are as follows: First, the results suggest that an interactive use of MCS positively tends to influence capabilities of market orientation, innovativeness, entrepreneurship and organizational learning. An interactive use of MCS contributed to knowledge dissemination, information distribution and communication, and the emergence of strategic actions. This means it contributed to expanding the organization's information processing capability and fostering interaction among organizational actors. Second, the result of testing structural equation models suggests that there exists an indirect relationship between MCS use and performance, not a direct one.