서번트 리더십과 MCS의 상호작용적 이용이 조직학습과 혁신에 미치는 영향

For Obtaining and maintaining a competitive advantage in the rapidly changing business environment, open and ethical new leadership is needed, and an organic and interactive use of MCS(Management Control Systems) is required. This study attempts to analyze servant leadership, use of MCS, organizational learning and innovation which had been researched in various fields such as organizational behavior, management accounting and business strategy in one research model. Through this, I would like to verify if servant leadership emerging as a new leadership has a direct effect on organizational learning and innovation, and if servant leadership has a indirect effect on organizational learning and innovation through the interactive use of MCS. To verify this, questionnaires were distributed targeting 400 KOSPI companies which have more than 100 employees and sales more than 150 billion won. Returned 101 questionnaires were analyzed using SMART PLS (Partial Least Squares). The results showed that servant leadership not only effects directly on organizational learning and innovation, but also effects indirectly through interactive use of MCS. This shows that servant leadership contributes to the improvement of competitiveness at the organizational level, and it implies that the interactive use of MCS according to the characteristic of servant leadership can further increase the competitiveness through MCS. The significances of this study are as follows. First, the role of servant leadership was illuminated in a aspect of management accounting. Second, this study was conducted targeting profit organizations, unlike most of the previous studies related with servant leadership were conducted targeting non-profit organizations. Third, it can provide the implication for the servant leadership that can contribute to strengthening the competitiveness through the interactive use of the MCS.