주체, 환경, 자원, 메커니즘 요인이 기업 경영성과에 미치는 영향에 관한 연구 : 성과 및 업종의 조절효과를 중심으로

We conducted empirical analysis using ser-M framework that provides integrated perception to take competitive advantages of the firms’ performance. In order to analyze moderate effects of subject, environment, resource and mechanism factors on the firms’ tangible and intangible performance, we used IT and non-IT group as classification variable, high and low-performance group as outcome variable. We used 150 firm level samples which are consisted of 69 high-performance firms, 70 low-performance firms and 69 IT based, 81 non-IT based firms. Results showed that the subject’s experience have significant effect to the tangible performance of high-performance firms and intangible performance of low-performance firms, and the subject’s characteristics effect into tangible performance of high-performance companies. The top management team of high-performance firms recognizes that the management condition is health when the market circumstance is being in stable, and the tangible performance of IT based and low-performance firms has high records under high competition. The acquisition of management resource factor has significant effect for the tangible performance of low-performance firms and the intangible performance of high-performance firms. Regarding the internal coordination factor, it is significant for the tangible performance of high-performance firms and the intangible performance of low-performance firms. Learning mechanism factor has significant effect for the intangible performance of non-IT based firms, and external coordination factor is significant for the intangible performance of IT based firms.