경영통제시스템 전략적 연계, 지식경영 과정들과 기업 혁신

Abstract

This study empirically investigated the relationships among types of business strategy (i.e., low-cost, differentiation, composite, and none strategy), usage patterns of management control systems (MCSs)(i.e., interactive, diagnostic, belief systems, and boundary systems), activation of knowledge management processes (KMPs)(i.e., socialization, externalization, combination, and internalization), and kinds of business innovation. For this study, we collected the sample data through the mail survey. Finally, the 101 sample data were collected. Cluster analysis was employed for the hypothesis testing. The results of this study showed that under a low-cost strategy, both the diagnostic use of MCSs and the boundary systems’ use are relatively high, and all usages of MCSs are very high when a composite strategy is adopted. However, it was also observed that under a none strategy, the use levels of MCSs are very low. It was found that when the diagnostic usage of MCSs as well as the boundary systems’ use are high, the degrees of externalization and combination are also high, and the levels of all KMPs are very high when the usage degrees of MCSs are very high. According to the results, it was identified that under the low use levels of MCSs, the degrees of all KMPs are very low. The results of this study showed that under high levels of all KMPs, product and process innovations are highly activated and obtained. However, it was observed that when the degrees of all KMPs are very low, the activation and performance of innovations are also low. In the regression analyses, it was found that the effects of socialization, combination and internalization on product innovations are significant and positive, and the impact of combination on process innovations is significant.