전략적 성과측정시스템의 특성이 조직태도,조직시민행동과 경영성과에 미치는 영향에 관한 탐색적 연구

The purpose of this study is to examine the effects of PMS characteristics (PMS qualitative characteristics, compositional appropriateness of PMS, and PMS Justice) on performances of individual dimension (organizational attitude/organizational citizenship behavior) and performances of organizational dimension (financial / non－financial performances). To achieve the research objectives, We reviewed the PMS literature to conceptualize the PMS characteristics, and path analysis was conducted to examine whether individual dimension performances plays a role in the relationship between the conceptualized PMS characteristics and organizational dimension performances. The results of this study are as follows. Firstly, the PMS characteristics positively influenced performance of process & learning and growth, customer performance. Secondly, PMS characteristics positively influenced organizational attitude, organizational citizenship behavior. Thirdly, the performances of individual dimension (organizational attitude / organizational citizenship behavior) mediated the relationship PMS characteristics and non－financial performances of organizational dimension. However, the effects of the PMS characteristics on financial performance were mixed. This study suggests the following points. Firstly, PMS should be suitable for the business management purposes. Secondly, the composition of the indicators used in PMS characteristics should be appropriate. Thirdly, PMS should be fair. If such PMS characteristics are secured, non－financial performance can be expected to improve through the improvement of organizational attitude and organizational citizenship behavior.