본 연구는 통합정보시스템으로서의 ERP시스템이 제공하는 정보의 특성 중 전략적 특성과 거래비용 특성이 경영통제시스템의 유형에 어떠한 영향을 미치며, 또한 이들 간의 적합성이 경영성과에 어떠한 영향을 미치는지 분석하고자 하였다. 연구는 증권거래소 상장제조기업의 회계담당자들을 대상으로 설문조사에 의해 이루어졌다. 연구변수로 ERP시스템 정보특성은 정보의 전략적 중요성, 정보 특수성, 정보 정형성 및 정보 확산을 사용하였으며, 경영통제시스템의 유형은 행위통제, 비전통적 결과통제 및 전통적 결과통제를 사용하였고, 경영성과로는 재무적 성과와 비재무적 성과를 사용하였다. 분석결과, 경영통제시스템의 유형에는 ERP시스템 정보 특성 중 정보의 전략적 중요성이 행위통제에, 정보 특수성과 정보 확산이 비전통적 결과통제에, 정보 확산은 전통적 결과통제에 유의적인 영향을 미치는 것으로 나타났다. 정보특성과 경영통제시스템의 적합성과 경영성과 간의 관계에서는 정보의 전략적 중요성과 행위통제 및 비전통적 결과통제 간의 적합성이 재무적 성과에, 비전통적 결과통제 간의 적합성이 비재무적 성과에 유의적인 영향을 미치는 것으로 나타났으며, 정보 특수성과 행위통제 및 비전통적 결과통제 간의 적합성이 재무적 성과에, 비전통적 결과통제 간의 적합성이 비재무적 성과에 유의적인 영향을 미치는 것으로 나타났고, 정보 확산과 비전통적 결과통제 간의 적합성은 재무적 성과에 유의적인 영향을 미치는 것으로 나타났다. 정보 정형성의 경우는 대체적으로 적합기업 보다 비적합 기업의 경영성과가 높은 것으로 나타났으며, 특히 전통적 결과통제 간의 관계에 있어 비적합 기업의 비재무적 성과가 적합기업 보다 유의적으로 더 높은 것으로 나타났다. 이러한 연구결과는 ERP시스템이 제공하는 정보의 특성에 따라 관리자가 적절한 통제유형을 선택함으로써 경영성과의 개선을 가져올 수 있음을 보여주고 있으며, 전통적 결과통제의 경우 ERP시스템의 실시간 결과정보 제공 특성으로 인해 본 연구에서 사용한 정보의 유형에 따라 선택적으로 사용하기보다 결과정보의 제공정도에 의해 그 활용도가 결정될 개연성을 보여주고 있다.

The major aim of this research is to analyze how characteristics of information provided by ERP systems can affect Management Control Systems and analyze how the fit between these two systems can affect business performances. Characteristics in information of ERP systems consist of the strategic importance of information, the firm-specificity of information, the uncertainty of information, and the spread of information. Also, the types of management control systems are behavior control, non-traditional result control and traditional result control. In addition, the dependent variables related to the fit between two systems are divided into the financial and non-financial performances. The following are the results of this research; First, behavior control is significantly affected by the strategic importance of information. The firm-specificity of information partially affects and the spread of information affects non-traditional result control. Second, the fit between characteristics of information and behavior control, and also traditional result control has positive influence on business performance. Third, The result shows that the effect of the interaction between the information characteristics of ERP systems and behavior control improve significantly on the business performances. The effect of the interaction between the strategic importance of information and the spread of information and non-traditional result control has positive influence on the business performances. And the effect of the interaction between the information characteristics of ERP systems and traditional result control bring the significance on the business performances partially. These results show that by choosing appropriate management control types which make full use of each characteristics of information provided by ERP systems, a company can improve business performance which company pursues. Further, it is concluded that when it pursues the improvement of the business performances by using the information characteristics of ERP systems, it is necessary to design strategy and to improve the level of the behavior control of group members.

The major aim of this research is to analyze how characteristics of information provided by ERP systems can affect Management Control Systems and analyze how the fit between these two systems can affect business performances. Characteristics in information of ERP systems consist of the strategic importance of information, the firm-specificity of information, the uncertainty of information, and the spread of information. Also, the types of management control systems are behavior control, non-traditional result control and traditional result control. In addition, the dependent variables related to the fit between two systems are divided into the financial and non-financial performances. The following are the results of this research; First, behavior control is significantly affected by the strategic importance of information. The firm-specificity of information partially affects and the spread of information affects non-traditional result control. Second, the fit between characteristics of information and behavior control, and also traditional result control has positive influence on business performance. Third, The result shows that the effect of the interaction between the information characteristics of ERP systems and behavior control improve significantly on the business performances. The effect of the interaction between the strategic importance of information and the spread of information and non-traditional result control has positive influence on the business performances. And the effect of the interaction between the information characteristics of ERP systems and traditional result control bring the significance on the business performances partially. These results show that by choosing appropriate management control types which make full use of each characteristics of information provided by ERP systems, a company can improve business performance which company pursues. Further, it is concluded that when it pursues the improvement of the business performances by using the information characteristics of ERP systems, it is necessary to design strategy and to improve the level of the behavior control of group members.

Information Characteristics of ERP Systems, Management Control Systems, Business Performances