패키지 관점에서 살펴본 관리통제시스템 유효성의 결정요인－퍼지셋 질적비교분석(fsQCA)의 적용－

Previous studies on the MCS(Management Control Systems) usually examine the effect of a single causal variable on the result variables, but MCS requires studies of the MCS as a result of a combination of the causal variables(package), which is likely to affect the result variables. Therefore, this study analyzed the MCS as a package for manufacturing companies, used fuzzy－set QCA(Qualitative Comparative Analysis) to explore the relationship between the causal variables and the result variables. In this study, firstly, under the uncertainty of the environment, we set the management system as a package composed of multiple management pratices, and the effects of a multitude of factors(or conditions), or the combination of the causal of the package on the organization’s performance, secondly, as applying the fsQCA method, a new analysis technique was applied to the management accounting area to expand the width of the research of management accounting. Based on the results of the analysis using fsQCA, combination of causal variables affects the organization’s performance due to interaction between causal variables, and the three paths that affect the result variables are identified, and each path represents a combination of the causal variables that can achieve the result variables. And the different paths of achieving organization’s performance and not achieving organization’s performance are identified differently. Lastly, the study found that QCA such as a fsQCA, can be used to analyze causal relations between causal variables and result variables, it can be used in analyzing causal relations of social sciences, including management accounting.