ERP시스템 정보의 과업특성과 경영통제시스템 간의 적합성이 경영성과에 미치는 영향

The major aim of this study is to analyze the effect of task characteristics of information provided by ERP systems on management control systems and to investigate the fit between above mention two factors on the business performances. The task characteristics of ERP systems information consist of task plan possibility, result measurement cost, department interdependence, and behavior measurement possibility. Also, the types of management control systems are behavior control, non-traditional result control and traditional result control. In addition, the business performances are divided into the financial and non-financial performance. The results of this study are as follows. First, behavior control is significantly affected by task plan possibility/behavior measurement possibility(all items of these two variables were merged into one factor) and result measurement cost. The task plan possibility/behavior measurement possibility affected non-traditional result control and traditional result control, and result measurement cost and department interdependence partially affected non-traditional result control. Second, the fit between task plan possibility/behavior measurement possibility and behavior control, and also non-traditional result control positively influenced on business performance.