관리통제시스템의 이용, 조직역량, 그리고 관리적 단기지향성간의 관계

The purpose of this study is to examine the relations between the use of MCS, the organizational capabilities and managerial short-term orientation. The use of MCS is classified into diagnostic use and interactive use. Innovativeness, market orientation and entrepreneurship is used to construct organizational capabilities. Empirical analyses were performed on the survey data of 115 business unit executives of manufacturing firms listed in the Korea Stock Exchange, and the results are as follows: First, managerial short-term orientation is positively associated with the diagnostic use of MCS. Second, the diagnostic use is positively associated with market orientation while, the interactive use is positively associated with innovativeness, market orientation and entrepreneurship. Last, the use of MCS is found to have a positive and significant relation with market orientation and market orientation is negatively associated with managerial short-term orientation. This study's significance lies in the fact that it conducted empirical analysis on positive effect of diagnostic use of MCS on managerial short-term orientation, and the interactive use increasing organizational capabilities while the diagnostic use increasing marker orientation only, and also using MCS has positive relation with pursuing market orientation and market orientation reduced managerial short-term orientation. It is expected that this study will give some implications how to use MCS and control dysfunctional behaviors like managerial short-term orientation in order to enable the business to sustain its growth in this modern business environment.