CAJ | 학술논문

本研究目的是探索母子公司管理控制方式的构成类型及其影响因素。通过开发并检验＂母子公司管理控制方式量表＂,得出母子公司管理控制方式包括目标管控、活动管控、结果管控和文化管控等方面。研究表明,总部价值创造能力是影响母子公司管理控制方式的最重要因素,其次是子公司创业精神和子公司相关性。环境不确定性对母子公司管理控制方式没有显著影响,但对目标管控维度有显著影响。本研究为母子公司管理控制方式的设计和调适提供了新的理论依据。
본연구목적시탐색모자공사관리공제방식적구성류형급기영향인소。통과개발병검험＂모자공사관리공제방식량표＂,득출모자공사관리공제방식포괄목표관공、활동관공、결과관공화문화관공등방면。연구표명,총부개치창조능력시영향모자공사관리공제방식적최중요인소,기차시자공사창업정신화자공사상관성。배경불학정성대모자공사관리공제방식몰유현저영향,단대목표관공유도유현저영향。본연구위모자공사관리공제방식적설계화조괄제공료신적이론의거。
The purpose of this paper is to develop a scale to measure management control systems（MCS） and analyze its main influencing factors from the perspective of function of the parent-subsidiary corporations.First,using an open-ended questionnaire,we collected data from 27 managers in various parent-subsidiary corporations to identify MCS in China.Then,we followed the procedure of coding process：（1） to statistic statements form interviewee;（2） to code the original text into major themes（or categories） guided by an initial general theoretical framework;（3） to indentify subcategory in each theme;（4） to consolidate items in each subcategory and combine subcategories that might have redundant or similar meaning.The careful content analysis reveals that MCS of the parent-subsidiary corporations include four specific categories in China,such as objective,action,result and cultural controls.Third,we developed MCS scale and its construct reliability and validity are tested.The results of EFA and CFA indicate that MCS questionnaire with 19 items（not including 2 lie items and 1 criteri-on-referenced test item） has sound reliability and validity.Finally,MCS scale is applied to empirically study the impact of key influ-encing factors on MCS from the perspective of parent-subsidiary corporations’ function.The analysis shows that the corporate head-quarters value creation has most significant influence on MCS.Then,the entrepreneurial spirit of subsidiaries and the relevance of subsidiaries followed.The environmental uncertainty is less relevant with the overall MCS.But environmental uncertainty is significant relevant with objective controls.The innovation of this paper is mainly embodied in two aspects.On the one hand,the examination of this construct in China and the development of cor-responding measurement will thus have important significance for future theoretical and practical researches.On the other hand,the findings of this study report that special influencing factors have impacts on MCS,which also offers new theoretical evidence that could be used to guide design and adjustment of MCS.