조직정치가 성과측정지표의 다양성과 기업성과에 미치는 영향

This study investigates the impact of organizational politics on firm performance in the view of management accounting. Organizational politics which means intentional behaviors of individuals or groups on the purpose of pursuing their own interest regardless of organizational interests is ubiquitous almost every organization and influences on overall organizational activities, structure, and performance(Ferris and Kacmar 1992). Nevertheless, management accounting research has not focused on the importance of organizational politics. Prior studies on organizational politics generally document the findings of negative effect of organizational politics on performance in the view of organizational theory or organizational behavior research. These studies have mainly focused on the influence of organizational politics on individual employees' cognition or behaviors which directly link to firm performance and relied on empirical analysis in the level of individual rather than organization. Also, prior research has overlooked the influence of organizational politics on the management and control despite of its importance related to organizational process, structure, and performance. This study extends limited prior studies by examining the direct and indirect effect of organizational politics on firm performance considering the role of management control systems. Although the concept of organizational politics can be classified into several dimension, most prior studies have not considered the different effect of each dimension of political behaviors. Thus, this study explains organizational politics in detail by dividing it into two different types of political behaviors named general politics and reward related politics. To achieve the purpose of study, firstly, we examine the relationship between organizational politics and firm performance. Secondly, we investigate the impact of organizational politics on management control systems using performance measure diversity. Thirdly, this study analyzes the association of each diverse perspectives of performance measurement and firm performance. Finally, we examine the mediating role of performance measure diversity in the relationship between organizational politics and firm performance. Empirical analysis is implemented using survey data collected from manufacturing firms listed in the KOSPI market. We analyze hypotheses by applying partial least square structural equation modeling. The empirical result shows that organizational politics does not impact on organizational performance directly. Also, general political behaviors negatively influence on all four perspectives of performance measurement, which means general political behaviors hinder performance measure diversity. Organizational control basically aims to align individual goals to organizational goals. Regarding the definition of organizational politics pursuing personal interests at the expense of organizational benefits, organizational politics intrinsically contrasts to the aim of organizational control. The evidence of negative effect of general political behaviors on performance measure diversity partially supports the prediction based on above logical inference. Customer perspective of performance measurement plays a mediating role in the relationship between general political behaviors and financial performance while learning and growth perspective of performance measurement mediates the relationship between general political behaviors and non-financial performance. Taken as a whole, the results present that organizational politics indirectly influence on firm performance in a negative way through reduced dependence on management control systems, such as design and use of performance measurement systems suggested in this study. This study is expected to contribute on management accounting research in that it introduces the organizational politics in the perspective of management accounting and sheds a light on the role of management control systems in the relationship between organizational politics and firm performance by presenting empirical evidences. To the best of our knowledge, as the first management accounting research dealing the effects of organizational politics in the level of organization, this would put a bridge on the gap between organizational politics and firm performance with considering the role of performance measure diversity. We expect this exploratory study on organizational politics would serve as catalyst for the further research regarding organizational politics as an important context related to management control systems and performance.