환경불확실성과 관리통제시스템이 전략변화에 미치는 영향

Strategic change to meet environmental change is required to survive and thrive even in rapidly changing situations. MCS is not only a implementing tool for strategy but also an tool for establishing strategy. The studies on leading factors for strategic change had not taken account of MCS. Even the studies taking account of MSC as a leading factor for strategic change applied only one or two subsystem of MCS at their research models. Therefore, empirical analysis among environment uncertainty, MCS, and strategic change employing Simons' Levers of control framework comprising of diverse subsystems was carried out in this study. The 87 questionnaires returned from the service corporations hiring more than 100 employees registered in either KOSPI or KOSDAQ were analyzed using SMART PLS, of which results are summarized as follows. Firstly, environment uncertainty affects positively on beliefs systems. Secondly, beliefs systems influences positively on boundary systems and interactive systems, and interactive systems also influences positively on boundary systems and diagnostic systems. Thirdly, interactive systems influences positively on strategic change. These results suggest that it is important to stimulate total MCS using positive controls such as beliefs systems and interactive systems in an uncertain environment. In addition, interactive systems is shown to play a crucial role in strategic change.