Management Control System in Research and Development Organizations: Exploring Relationships between Management Controls and R&D Characteristics

연구개발활동과 관리통제시스템의 적합성 분석 - 정부출연연구기관을 중심으로-

Management control is the process by which managers ensure that resources are obtained and used effectively and efficiently in achieving the organization's objectives. This paper explores relationships between characteristics of R&D and management control. R&D characteristics measured in this research include the degree of technological uncertainty and the measurability of outputs. Management control was classified and categorized into observable dimensions of control such as behavior, budget, process, results and personnel control. The relationships were tested with questionnaire survey data from a sample of 206 principal investigators(PIs) in the thirteen Government supported research institutes(GSRIs) in Korea. There are significant negative relations between the degree of technological uncertainty and budget, process and personnel control, and significant positive relations between the measurability of outputs and process, results and personnel control. These results indicate that the relations between task characteristics and management control in R&D are different from those to be found in other activities of organizations.