기업가정신과 조직성과 간에 MCS 이용의 역할

In order to understand how entrepreneurship influences business performance, we need to study what role the company’s internal environment plays for the entrepreneurship and business performance(Rosenberg 1969; Lee et al. 2007). Entrepreneurship is reflected to the strategic direction and management style of an organization. Entrepreneurship is expected to have an impact on the use of MCS, the internal resources of a company(Covin and Slevin 1986). However, a few empirical study has been conducted so far on the impact of entrepreneurship and MCS usage to the performance of an organization. In this regard, this study will analyze what implications entrepreneurship and MCS usage have for the organizational performance, targeting domestic local manufacturing companies. The study result outlines that entrepreneurship has a positive effects on non-financial performance while having a positive effects on the interactive use of MCS. In terms of mediated effect of MCS usage between entrepreneurship and organizational performance, it appears that only interactive use of MCS has a partial mediated effect between entrepreneurship and non-financial performance. This result coincides with the results of prior researches that put an emphasis on the importance of interactive use of MCS(Bisbe and Otley 2004; Henri 2006a). Against this backdrop, as an organization pursues entrepreneurship, interactive use should be increased to enhance non-financial performance of the organization, rather than increasing its diagnostic use of MCS. This study’s significance lies in the fact that it conducted empirical analysis on relationship between entrepreneurship, MCS usage and organizational performance which have never been dealt with so far. It is expected that this study will hint on how to utilize entrepreneurship and MCS, the internal resources of an organization, in order to enable the business to sustain its growth in this modern business environment faced with fierce competition and uncertainty.