권력거리, 성과측정시스템의 이용, 그리고 조직역량 간의 관계

[Purpose]This study is to examine the relationship among power distance, use of performance measurement system (PMS), and organizational capabilities. We also examined the mediating role of use of PMS between power distance and organizational capabilities. [Methodology]For an empirical analysis, we used survey data from companies with sales in excess of 10 billion KRW among domestic listed companies. Power distance measures the extent to which members in the organization accept the inequality of power allocation. Use of PMS was divided into diagnostic use and interactive use. Organizational learning and innovation were used as organizational capabilities. Hypotheses were analyzed using Smart PLS 3.0. [Findings]The results show that power distance has a negative effect on innovation, and has a negative effect on both diagnostic use and interactive use of PMS. Also, mediating effects of PMS use between power distance and organizational capabilities were only partially mediated by interactive use of PMS. These findings are consistent with previous studies that emphasize the interactive use of PMS through intra－organizational communication. [Implications]This study is an initial research that analyzes the effect of power distance in the field of management accounting in Korea. It is expected that the results of this study will provide practical implications for management of organizational capabilities in authoritative organizational culture.