조직문화가 경영성과에 미치는 영향: 성과측정 및 예산시스템의 매개효과

The purpose of this research is to examine the relationship between the organization culture, the PMS and the budget system, and the effect of such relationship on business performance. In control culture, the diagnostic PMS and the diagnostic budget system are likely to be used with frequency, and in flexible culture, the interactive PMS and the interactive budget system are likely to be frequently used. If a company is equipped with the PMS and the budget system that conform to the organization culture, it would be likely that its business performance will reflect the results. This study found little support for the hypotheses. There was no mediated effect of PMS between organizational culture and performance. Nevertheless, they need to be introduced since they themselves have positively affected the business performance. The mediation effect of the interactive budget system between organizational culture and performance was existed. Flexible culture has been positively affecting the business performance, and the interactive budget system plays a part as the parameter variable. Therefore, companies should operate the diagnostic PMS and budget system,and irrespective of organization culture, the interactive PMS and the budget system should be used.