전략적 성과측정시스템과 종업원 성과(역할 내 성과)와의 관계: 의사소통, 조직문화의 변화 그리고 갈등 감소를 중심으로

This study investigates the relationship between the strategic performance measurement system (SPMS) and communication, organizational culture change, and reduction of conflict and examines how these factors influence employee performance. Drawing on existing literature, I develop a theoretical model that predicts the relationships between the abovementioned theoretical constructs. Thereafter, I test the theoretical model using the partial least squares (PLS) method by using survey data collected from senior managers—directors, team managers, and performance managers—and employees of 126 organizations in Korea. The results reveal a direct positive relationship between communication and the SPMS as a reflection of a strategic causal model and indicator validity. Further, I provide evidence that the predicted association among communication, reduction of conflict and organizational culture change is supported. Moreover, reduction of conflict is positively associated with organizational culture change. On the other hand, firm performance is found to be positively association with organizational culture change; however, it is not associated with reduction of conflict. Finally, communication and organizational culture change are found to play a significantly positive role in mediating in the relationship between SPMS and employee performance, while reduction of conflict was not directly related with employee performance. These results have important implications for both research on SPMS implementation and management control systems design.