조직문화가 재무성과에 미치는 영향

Abstract

Organizational culture is a common lifestyle that each organization has unique, and when talking about beliefs, values, cognition, norms of behavior, and behavior patterns that most members have in common (Wagner et al. 2005), telecommuting, flexible work, and free dress codes are implemented with the expectation of improving the productivity and satisfaction of members, but sufficient research has not been conducted on how they affect the financial performance of the entire company. Therefore, this study analyzes the effect of organizational culture on financial performance and the mediating effect of employee satisfaction.
 The results of this study are as follows. The flexible and discretionary culture reported a significant positive relationship with the total asset growth rate, indicating that the flexible and discretionary organizational culture helped the growth of companies. As a result of analyzing the relationship between organizational culture and profitability, it was confirmed that both flexible and discretionary culture and stable and control culture had a significant positive relationship with total capital return, and employee satisfaction had a mediating effect. As a result of analyzing the effect of organizational culture on employee productivity, it was found that flexible and discretionary culture reported a significant positive relationship with value-added per employee and sales revenue per employee, and it suggests that flexible and discretionary organizational culture helped increase employee productivity. However, there was no mediating effect of employee satisfaction.
 It was confirmed that it was helpful to pursue an appropriate organizational culture type according to the financial goals set by the company by reporting the analysis results that financial performance such as growth, profitability, and productivity of the company varies depending on the type of organizational culture. In addition, the effect of the culture and satisfaction perceived by members on the entire organization and individual productivity were confirmed, respectively, helping to predict how the types of organizational culture that companies should pursue affect the future of the company.