수평적 조직문화, MCS의 역동적 긴장, 그리고 혁신성 간의 관계에 관한 연구

[Purpose] Today, innovation is emphasized as a source of competitive advantage for sustainable growth and survival of enterprises, and in recent years attention has been focused on horizontal relationships in relation to innovation in various literature and practice. However, despite the importance of horizontal organizational culture to support innovation and horizontal relationships, few studies have been conducted in the field of management and accounting on the relationship between horizontal organizational culture and innovativeness, taking into account how MCS is used. Thus, this study aims to demonstrate the relationship between horizontal organizational culture, the dynamic tension of the MCS, and innovativeness in the manufacturing enterprise. [Methodology] In order to achieve the research objective, a questionnaire was distributed to executives of the business departments of the nation’s 400 largest manufacturing companies, and the analysis was conducted by retrieving it. 93 recovered questionnaires were used for empirical analysis, and SMART PLS 2.0 was used to verify the hypothesis. [Findings] The horizontal organizational culture has been shown to have a significant positive influence on innovation and the dynamic tension of MCS, while the dynamic tension of MCS has a significant positive influence on innovativeness. [Policy Implications] It is suggested that organizations pursuing horizontal organizational culture can promote innovative awareness and behavior of organizational members by considering and emphasizing the dynamic tension of MCS, which applies both diagnostic and interactive uses of MCS.