관리통제시스템의 아키텍처에 관한 탐색적 고찰

In recent, there is the high interest on the effectiveness and model of the management control system as a package with an expansion of the concept of the management control system. MCS as a package is not an individual MCS but an operating system as an interrelation in the many MCSs. The study identify the object, scope, structure of the MCS as a package and the process of architecture building which is impact on the effectiveness of the MCS. This paper tried to build the effective MCS’s architecture based on the defining business system theory, modularity theory, platform centric ecosystem which are focused on the integration and linkage. This study identify several research problems. First, there is an issue on the effective influences as economy of scale, scope and speed in the stage of MCS package design. Second, there is a problem on the relationship among the MCS package and speed, efficiency, difficult in imitation, sustainability in the strategy implementation stage. Third, there is a research problem on the relationship between MCS package and the ability of change and innovation, Fourth, there is an issue on the relationship between MCS package and organizational system and authority system. Fifth, there is a research problem on the MCS package, individual MCS, interface rule and organizational characteristics culture.