분권화수준과 예산시스템의 활용이 통제의 역기능과 경영성과에 미치는 영향

The purpose of this study is to examine the effects of degree of decentralization and the use of budget system on dysfunctions of control and organizational performances. The use of budget systems is classified into 'diagnostic uses' versus 'interactive use, budgetary slack creation and managerial short-term orientation were used to construct dysfunctional behaviors of control, and organizational performances were divided into financial and non-financial performances. Empirical analyses were performed on the survey data of 121 business unit executives of manufacturing firms listed in the Korea Stock Exchange, and the results are as follows: Firstly, interactive use was more prevalent in firms that highly pursued decentralization. Secondly, pursuing decentralization reduced budgetary slack while interactive use reduced budgetary slack, and managerial short-term orientation. Thirdly, firms that pursued a higher fit between degree of decentralization and interactive use of budget system were found to reduce on both budgetary slack creation and managerial short-term orientation. And pursuing managerial short-term orientation while firms that pursued interactive use had negative effects on non-financial performance. This study's significance lies in the fact that it conducted empirical analysis on effect of interactive use of budgetary system on controlling dysfunctional behaviors of control and organizational performances. It is expected that this study will hint on how to utilize budgetary system in order to enable the business to sustain its growth in this modern business environment.