국제시장지향성과 MCS 이용이 조직학습에 미치는 영향

Firms of emerging economics have implemented their business in overseas market to overcome technological gap with firms of developed countries. They have invested huge assets and strengthened the control activities to achieve goal in overseas market. However, there are few studies on relationship between global strategy and MCS. Most studies on MCS of emerging economics are implemented in setting of China that experiences dramatic transition of political system and rapid economic growth. Moreover, those studies are based on individual MCS, not overall MCS itself. Researches on the relationship between international market orientation and organizational performance have been popular in the other academic areas but management accounting. Prior study shows that managers’ use of MCS(diagnostic, interactive) has effect on developing organizational learning. Therefore, this study aims to analyze the effect of international market orientation and use of MCS on organizational learning. The data collection and analysis are based on survey and hand collecting from business reports of sample firms.. This study shows that international market orientation and use of MCS develop organizational learning. This implies to increase use of MCS for strengthening organizational learning which helps to get competitive edge. This study make a two-fold contribution to the management accounting research area. First, It empirically investigates the relationship of international market orientation, use of MCS, and organizational learning for the first time. Secondly, It is expected that this study gives implication on the way of developing MCS to emerging economics, such as China and India.