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학술논문국제회계연구2010.04 발행

The Interrelationship between Strategic Human Resource and Management Control System

The Interrelationship between Strategic Human Resource and Management Control System

정창선(경일대학교); 이원기(진주산업대학교)

30호, 287~311쪽

초록

As knowledge management has become a new management paradigm, human resource has been a core strategic factor to maintaining a firm's competitive advantages and it is necessary that the management of human resource has to be linked with the strategy and strategic needs of firms. This study examined the relationships between the characteristics of human resource and management control system. For this purpose, this study employed Pearson correlation analysis and Spearman correlation analysis and the results are as follows. There are positive relationships between the importance of human resource and management control systems. That is, the importance of human resource has relations with social, behavior, and results control and especially, it was highly associated with social control highly. The firm specificity and management control systems such as social, behavioral, and results control has also significant associations positively and the coefficients are showed high overall. But, the relationships between task uncertainty of human resources and management control systems has weak positive correlation coefficients relatively. There is a statistically significant positive relationship between information sharing and management control systems and the correlation coefficients of the information sharing of human resource and social control are high especially high.

Abstract

As knowledge management has become a new management paradigm, human resource has been a core strategic factor to maintaining a firm's competitive advantages and it is necessary that the management of human resource has to be linked with the strategy and strategic needs of firms. This study examined the relationships between the characteristics of human resource and management control system. For this purpose, this study employed Pearson correlation analysis and Spearman correlation analysis and the results are as follows. There are positive relationships between the importance of human resource and management control systems. That is, the importance of human resource has relations with social, behavior, and results control and especially, it was highly associated with social control highly. The firm specificity and management control systems such as social, behavioral, and results control has also significant associations positively and the coefficients are showed high overall. But, the relationships between task uncertainty of human resources and management control systems has weak positive correlation coefficients relatively. There is a statistically significant positive relationship between information sharing and management control systems and the correlation coefficients of the information sharing of human resource and social control are high especially high.

발행기관:
한국국제회계학회
DOI:
http://dx.doi.org/10.21073/kiar.2010..30.014
분류:
기타사회과학일반

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