최고경영진의 특성이 성과측정시스템에 미치는 영향

A successful implementation of management control systems depends on how well performance measurement systems(PMS) are designed and used. The purpose of this study is to explore the roles of two attributes of PMS, namely use of PMS and the diversity of measures. Especially, in this study investigate how top management use PMS. This study tested the relationship of four factors; top management characteristic, use of PMS, diversity of measures, and managerial performance. To test the hypotheses, data were collected from the manufacturing firms. The survey data of 211 firms were collected and integrated as the empirical base for testing the hypotheses. The results were as follows: Firstly, In regard to the use of PMS, administrative top management was associated with a higher diagnostic use of PMS than professional top management. In addition, administrative top management was associated with a higher interactive use of PMS than professional top management. Secondly, In regard to the diversity of measures, administrative top management was associated with higher financial measures than professional top management. Thirdly, two attributes of PMS were a positive significant effect on the managerial performance. These results imply that top management characteristic were important determinants of the successful design and use of PMS.