경영자 능력과 조직성과 간 관계에서 성과측정지표의 다양성의 역할

This study investigates the role of performance measurement diversity in the association between managerial ability and organizational performance. By doing this, we expected that it can suggest the overall sight for association mechanism of managerial ability, MCS, and organizational performance. Prior research indicates that managerial ability or features affect economic outcome and are therefore studied in economics, finance, and accounting. But proxies of using in that researches have a limitation which it contained not only effects of managerial ability but also other firms’ features. Meanwhile, the stream of research for managerial features and MCS insisted that intensity or the way use of MCS was affected by managerial features. But that research have limitation that it had only focused on restricted managerial features. So, by using the proxy of managerial ability being suggested by Demerjian et al.(2012b), we examined the role of performance measurement diversity in the association between managerial ability and organizational performance. The results of this study are summarized as follows. The empirical result shows that managerial ability does not impact on financial performance directly. But performance measurement diversity affects the financial performance. Meanwhile, managerial ability have an impact on not only non-financial performance but also performance measurement diversity. Furthermore, performance measurement diversity influences on non-financial performance. So, we can examined the partial mediation effect of performance measurement diversity between managerial ability and non-financial performance. We expected that this empirical results can be suggested the overall sight for association mechanism of managerial ability, MCS, and organizational performance.