서번트 리더십이 성과측정시스템과 조직성과에 미치는 영향

This study examines the effect of servant leadership on organizational performance in the view of management accounting. Servant leadership is a model of relationship-based leadership that focuses on others rather than on self. Organizations have initiated change to deal with a dynamic environment, which also alters leadership style of top managements. Moreover, coercive power or leadership of Chaebol leaders is considered as a social problem recently. Hence, relatively new idealized types of leadership have emerged, such as servant, ethical, spiritual, and authentic leadership (Brown and Trevino, 2006). The literature on leadership has suggested the positive effect of several relationship-based leadership styles which substitutes for the traditional leadership mostly emphasizing the role of leaders as tight controller under rapidly changing business environment. Accordingly, servant leadership which highlights inspiration and moral safeguards has been illuminated as a pivotal relationship based leadership(Walumbwa et al., 2010). Nevertheless, management accounting research has not focused on the importance of servant leadership. Also, the literature on servant leadership is only at the first page in terms of empirical analysis. As such, despite of the recent emphasis on servant leadership, management accounting research has overlooked the influence of servant leadership. Hence, this study aims to investigate the effect of servant leadership on organizational performance with considering the role of performance measurement systems(PMS). To achieve this purpose of the study, firstly, we examine the direct link between servant leadership and organizational performance. Secondly, we investigate the relationship between servant leadership and diagnostic and interactive use of PMS. Thirdly, this study finds how servant leadership is associated with performance measure diversity. Fourthly, we figures out the relationship between the use of PMS and performance measure diversity. Fifthly, we investigate how the use of PMS and performance measure diversity influence organizational performance respectively. Taken as a whole, this study discusses how servant leadership affects organizational performance, by focusing on revealing if servant leadership is directly linked to organizational performance or indirectly influence the performance through the effect of establishment and use of PMS including its style of use and performance measure diversity. Empirical analysis is conducted using survey data collected from manufacturing firms listed in the KOSPI market. We analyze hypotheses with partial least square structural equation modeling. The empirical result shows that servant leadership does not impact on organizational performance directly. On the other hand, servant leadership positive affects the interactive use of PMS and non-financial performance measure diversity, while only non-financial performance measure diversity is positively associated with organizational performance. It means that servant leadership highlights the various non-financial performance information reflecting subordinates' and drives performance improvement in the long-term. Also, the result finds that the interactive use of PMS has indirect effect on organizational performance through it dependence on non-financial performance diversity. Taken together, servant leadership indirectly affects organizational performance via emphasis on non-financial performance measure diversity, although it does not linked to organizational performance directly. This study is expected to contribute on management accounting research in that it newly highlights servant leadership in the perspective of management accounting and emphasizes the role of PMS in the relationship between servant leadership and organizational performance by presenting empirical evidences. To the best of our knowledge, as the first management accounting research revealing the effects of servant leadership in the level of organization, this might fill the gap between leadership and organizational performance with considering the role of use of PMS and performance measure diversity. We expect this exploratory study on servant leadership would serve as catalyst for the further research.