중국 제조기업 경영자의 기업가정신과 조직성과의 관계에서 심리적 임파워먼트와 성과측정시스템이 미치는 영향 (The Effects of Psychological Empowerment and Performance Measurement System in the Relationship between Entrepreneurship of Managers of Chinese Manufacturing Firms and Organizational Performances)

서지정보

· 발행기관 : 한국회계학회
· 수록지 정보 : 회계저널 / 31권 / 3호 / 151 ~ 174페이지
· 저자명 : 동소남, 손성진

초록

본 연구는 중국 제조기업 경영자의 기업가정신이 조직성과에 미치는 영향을 확인하고, 그 관계에서 심리적 임파워먼트, 성과측정시스 템(PMS)의 상호작용적 이용방식 및 공정성이 어떠한 역할을 하는지를 규명해보고자 하였다. 본 연구는 중국기업연합회(中國企業聯合會)와 중국기업가협회(中國企業家聯合會)가 2020년도에 발표한 500대 제조기업을 대상으로 설문조사를 하였고, 최종 선정된 253개(회수율; 50.6%) 표본을 대상으로 경로분석을 이용하여 가설을 검증하였다. 연구결과 첫째, 기업가정신은 조직성과(재무성과/비재무성과)에 정(+)의 영향을 미쳤다. 둘째, 기업가정신과 조직성과의 관계에서 심리적 임파워먼트의 매개효과가 존재하였다. 셋째, 기업가정신과 조직성과의 관 계에서 PMS 상호작용적 이용, PMS 공정성도 매개역할을 하였다. 넷째, 기업가정신과 조직성과의 관계에서 심리적 임파워먼트, PMS 상호작 용적 이용, PMS 공정성의 순차적인 다중매개 효과도 존재하였다. 본 연구는 자본주의 시장경제 기업과 마찬가지로 사회주의 시장경제를 지향 하는 중국기업도 경영자의 기업가정신, PMS 상호작용적 이용과 PMS 공정성, 심리적 임파워먼트가 조화를 이루는 것이 조직 유효성을 제고에 중요한 역할을 한다는 점을 제안하고 있다.

영어초록

Managers who pursue an innovation to enhance business performance have to develop core management competencies by creating appropriate skills, habits, motives, knowledge and attitude within organization, and need to establish management control system to promote management activities more efficient way. Numerous studies investigating effects of management control system from literature of the US / Europe / Korea have been adding positive evidences to hitherto discussion for the effectiveness of organizational capabilities (e.g., human resource management, performance measure system) on business performances, and it is an evidence supporting resource-based theory. There, however, were little attention to diagnose the level of managerial competencies, human resource management, and performance measurement system (PMS) and to test relationship among the variables for Chinese companies which are increasingly influential in the global economy and are also top trading partner with South Korea. This paper, in hence, aims to examine the effect of entrepreneurship of managers of Chinese manufacturing firms on corporate performances and to further investigate role of psychological empowerment, PMS interactive control and PMS justice in the relationship between entrepreneurship of managers and organizational performances. There are four hypotheses in this study. Hypothesis one is to test if entrepreneurship of managers have a positive effect on organizational performances. Hypothesis two and three are to verify respectively if psychological empowerment or PMS (PMS interactive control and PMS justice) can play a mediating role in the relationship between entrepreneurship of managers and organizational performances. Hypothesis four is to exam if PMS interactive control, PMS justice and psychological empowerment can have sequential mediating effects in the relationship between entrepreneurship of managers and corporate performances. Measurement of the variables of this study is as follows. We defined entrepreneurship as a capacity of organization to continuously change and innovate while taking risks in management activities under uncertain circumstances. Psychological empowerment was defined as a motivational state in which employees perceive that they have been empowered for their own tasks. PMS interactive control was defined as a tool that enables communication and discussion to improve alignment with strategic goals within organization, and PMS justice was defined as a level of awareness of employees for how fairly PMS is operating. We divided corporate performances into non-financial (employee and customer focus) and financial performances. All of the variables of this study were measured by considering prior literature. We surveyed for the biggest 500 manufacturing firms announced in 2020 by China enterprise association and China entrepreneurs association. Hypotheses were verified by path analysis with the finally selected 253 sample firms (return rate: 50.6%). The findings of the study are as follows. First, entrepreneurship have a positive effect on financial and non-financial performances. Second, the mediating effect of psychological empowerment is confirmed in the relationship between entrepreneurship of managers and organizational performances. Third, PMS interactive control and PMS justice play a mediating role in the relationship. Fourth, we found a sequential multiple mediating effects of the psychological empowerment, PMS interactive control, and PMS justice in the relationship. This study has following implications. We confirmed that entrepreneurship of manufacturing firms in China can have a positive effect on the improvement of organizational financial and non-financial performances, which means that entrepreneurship of managers in socialist country can be also a critical factor to enhance corporate performances like those firms in capitalist country. And we also suggest that PMS interactive control and PMS justice as well as psychological empowerment to employees can be critical success factors to improve organizational performances with entrepreneurship of managers. This paper add the evidence into literature that PMS interactive control, PMS justice, and psychological empowerment with entrepreneurship of manager play an important role in promoting organizational effectiveness even in case of Chinese companies pursuing socialist economy just like those in capitalist society.

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