성과측정시스템과 경영성과간의 관계에서 보상갈등의 매개효과

The purpose of this research is to examine the relationship between the performance measurement system(PMS), compensation conflict and business performance. By means of cooperation and continuing communication within organizations, interactive PMS helps employees understand their role within the organizations which results in the reduction of compensation conflict. On the contrary, diagnostic PMS results in the increase of compensation conflict. This study expect that these relationships between PMS and conflict will be effected on business performance. With these basic understanding we had two research questions be tested based on survey data. Firstly, we compared the degree of correlation between diagnostic/interactive PMS and compensation conflict. Secondly, we tested whether there exists a mediation effect of conflict between PMS and business performance. The results of this study suggest that the correlation coefficient of interactive PMS is lower than that of diagnostic PMS. However, this study don't found the mediation effect of compensation conflict between PMS and business performance significantly. Interactive PMS decrease in compensation conflict. Also, interactive PMS directly effect on performance. These results partly support the hypothesis. To conclude, interactive PMS focused on cooperation and communication help to decrease in compensation conflict and increase in business performance.