국내 관리통제시스템 연구의 동향과 제언

[Purpose]The purpose of this study is to identify research trends by analyzing papers of Korea related to the Management Control Systems(MCS), and to make recommendations for follow－up research. [Methodology]MCS－related papers published in KCI journals from 2001 to 2020 are collected using the databases of KISS and DBpia. Analyze the 126 papers and summarize the results. [Findings]As a result of the analysis, the most domestic papers related to MCS were published in 2016－2020, and the most were published in Management Accounting Research. The largest number of studies targeting domestic listed companies, and the largest number of papers with 81 to 100 samples. The largest number of papers measured MCS by PMS, and the largest number of studies classified MCS types by diagnostic use and interactive use, and MCS was the most used measurement tool by Herni (2006b). Many measurements were made. Management strategy and uncertainty were used as leading variables for MCS and organizational competency variables as lagging variables. [Implications]Through this study, it was confirmed that further research on the service industry is necessary, measurement of MCS from the viewpoint of multiple subsystems or packages is necessary, and interest in environmental management control systems and individual level variables is increasing.