이사회 구성원의 특성과 성과측정시스템 이용의 관계: 환경불확실성의 조절효과

In this paper, we investigate how the board of directors use performance measurement system in accordance with the average tenure of board of directors and the moderating effects of perceived environmental uncertainty. board of directors differ in their use of performance measurement system, which in turn affects organizational performance. The average tenure of board of directors was measured from TS2000 DB and the use of performance measurement system, perceived environmental uncertainty, and organizational performance was measured using the survey. Using a combination of archival and survey data collected from 77 companies, we find evidence supporting a negative association between tenure and use of performance measurement system that is moderated by the perceived environmental uncertainty. We find this negative effect of tenure on interactive use of performance measurement system is mitigated when environmental uncertainty increases. When interactive use of performance measurement system increases, both non-financial and financial performances are increased. The contribution of the paper is then two-fold. First, This study show that tenure of the board of directors affects to use of performance measurement system, and this result help extend research that the demographic characteristics of decision- makers influences on management control systems. Second, this study extends top management team research related to management control systems considering a contextual factor(e.g. environmental uncertainty) such as in many top management team and leadership research investigate the moderation effect of the firm’s environment.