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The Interrelationship between Strategic Human Resource and Management Control Systemopen accessThe Interrelationship between Strategic Human Resource and Management Control System

Other Titles
The Interrelationship between Strategic Human Resource and Management Control System
Authors
정창선이원기
Issue Date
2010
Publisher
한국국제회계학회
Keywords
전략적 인적자원; 관리통제시스템; 상호관련성; Strategic Human Resource; Management Control System; Interrelationship; Strategic Human Resource; Management Control System; Interrelationship
Citation
국제회계연구, no.30, pp 287 - 311
Pages
25
Indexed
KCI
Journal Title
국제회계연구
Number
30
Start Page
287
End Page
311
URI
https://scholarworks.gnu.ac.kr/handle/sw.gnu/25310
DOI
10.21073/kiar.2010..30.014
ISSN
1598-3919
2671-664X
Abstract
As knowledge management has become a new management paradigm, human resource has been a core strategic factor to maintaining a firm's competitive advantages and it is necessary that the management of human resource has to be linked with the strategy and strategic needs of firms. This study examined the relationships between the characteristics of human resource and management control system. For this purpose, this study employed Pearson correlation analysis and Spearman correlation analysis and the results are as follows. There are positive relationships between the importance of human resource and management control systems. That is, the importance of human resource has relations with social, behavior, and results control and especially, it was highly associated with social control highly. The firm specificity and management control systems such as social, behavioral, and results control has also significant associations positively and the coefficients are showed high overall. But, the relationships between task uncertainty of human resources and management control systems has weak positive correlation coefficients relatively. There is a statistically significant positive relationship between information sharing and management control systems and the correlation coefficients of the information sharing of human resource and social control are high especially high.
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경영대학 (회계세무학부)
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