성과측정정보이용과 조직역량, 경영성과간의 관계:한국과 일본 기업의 비교

Companies in Japan and Korea which are known to have a similar industrial structure tend to have less difference in competitiveness unlike the past, and now have reached to the relationship for cooperation and competition in the global market. This might be the result from the fact that companies in both countries maintain similar production environment but very different market environment or management culture and structure. The recent changes in the external environment require a change in the way of traditional corporate management as well. Japanese and Korean companies aim to transform themselves to correspond to their domestic market and business environment and are now in change. The purpose of this research is to examine the relationship between performance measurement system (PMS), organizational capabilities and business performance. Organizational capabilities to serve as mediator are expected. The results of this study is as follows. Korean companies were found to be higher in the PMS and capabilities(especially, entrepreneurship and agility) than Japanese companies. Korean companies were higher business performance than Japanese companies. In the Korean companies, it is possible that the relationship between these variables brought improve business performance. Japanese companies, there was no difference of business performance between companies with low and high organizational capacities and use of PMS. Nevertheless, this study found little support for the hypotheses. There was no mediated effect of organizational capabilities between PMS and business performance. However, the interactive PMS helps to enhance the organizational capabilities.