관리통제시스템이 조직학습과 동기유발을 통해 조직성과에 미치는 영향

The purpose of this study is to investigate whether organizational performance and management control systems are connected via any route. MCS connection with the organization and the organization to become more important for organizations to consider behavioral reactions did not lead to the desired direction, but the existing studies are enough discussion about this place. In this paper, Chenhall (1997) and the organization's learning and motivation, and this was presented as an empirical parameter for domestic manufacturers for the relevant MCS and organizational performance. The results of structural equation model analysis are as follows. Management control systems are found to have a causal relationship between positive (+) significant for both organizational learning and motivation. However, only the organization of learning and motivational incentives as a parameter was considered as having a causal relationship between significant positive (+) on non-financial performance consideration in organizational performance. It is suggested that the results will not only be able to present the fundamental questions about the organization's vision and strategy for the role of organizational learning from the recent increase in uncertainty in the business environment simply detect and correct errors. Or more analysis results can be not only to emphasize the importance of the behavioral response of an incentive in the design of the management control system presents the implications for the role of the tissue expansion study.