디지털융복합연구 (Journal of Digital Convergence)

  • 제12권6호
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  • Pages.193-202
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  • 2014
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  • 2713-6434(pISSN)
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  • 2713-6442(eISSN)
한국디지털정책학회 (The Society of Digital Policy and Management)
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성과측정지표의 이용이 조직성과에 미치는 영향 - 새마을 금고를 중심으로

The Effects of Performance Measures on Organizational Performance - Korean Federation of Community Credit Cooperatives

  • Received : 2014.04.19
  • Accepted : 2014.06.20
  • Published : 2014.06.28
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Abstract

최근의 기업환경은 정보기술의 발전과 시장환경의 글로벌화에 따라 급격하게 변화하고 있다. 이러한 기업환 경 속에서 경쟁우위를 확보하고 장기적 성장을 도모하기 위해, 새마을 금고는 PMS를 채택하고 있다. 그러나 PMS가 어떻게 유익한 효과를 나타내는가에 대한 연구는 없었다. 본 연구는 이를 위해 새마을 금고를 대상으로 설문조사를 통해 자료를 수집하여 분석하였다. 본 연구의 목적은 성과측정지표의 이용이 조직성과에 미치는 영향을 분석하는 것이다. 실증분석결과, 첫째, 재무지표의 이용은 조직성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 비재무지표의 이용은 조직성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 따라서 성과측정지표의 이용은 조직성과에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 재무지표의 이용보다는 비재무지표의 이용이 조직성과에 미치는 영향이 더욱 명확하게 나타났다.

Recently the corporate environment is rapidly changing with the development of information technology and globalization of market environment. In order to acquire competitive advantage and promote long- term growth in this corporate environment, korean federation of community credit cooperatives are adopting PMS. However, there have been few studies on the beneficial effects of PMS. A survey was conducted suing a questionnaire on korean federation of community credit cooperatives and collected data were analyzed. This study examines the relation between performance measures and organizational performance. first, financial measures had a significant positive(+) effect on organizational performance. second, non- financial measures had a significant positive(+) effect on organizational performance. Such findings suggest that use of performance measures have a positive impact on organizational performance. the effects of non-financial measures on organizational performance are found more clearly than the effects of financial measures on organizaitonal performance.

Keywords

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