경영전략변화에 대한 통제시스템의 선행효과

Normative theory and prior studies suggest that control systems should be designed to complement management's objectives and strategies. These researches on control system and strategy addresses strategy implementation. However, not all implemented strategies arise in the same way. Intended strategies may not always be realized due to unrealistic expectations or misjudgments of the environment. Realized strategies may develop from those intended strategies, or may emerge incrementally. A control system may effects on strategic change. The purpose of this study is to examine the relationship between control system and strategic change. In this study, the five research variables are used; uncertainty, decentralization, interactive control, organizational learning and strategic change. Also, the two control variables are used; size and corporate governance. Data were collected by a survey questionnaire from 70 organizations. The results of this study suggest that the mediation effects of decentralization and interactive control between uncertainty and double-loop learning was partly existed. Also, the mediation effect of double-loop learning between decentralization and interactive control and strategic change was partly existed. Therefore, decentralization, interactive control and organizational learning effect on strategic change. This result means that in business environment uncertainty, interactive control system is important for the establishment of new strategy or change of existing strategy.