Earticle

정부는 국가정보화사업을 통해 공공서비스의 품질 향상을 넘어서 전자정부로의 전환을 위해 노 력을 경주하고 있다. 더불어 여타 공공사업과 마찬가지로 중복투자의 문제를 해소하기 위해 전사적 아 키텍처를 범정부 차원에서 적극적으로 도입하고 있다. 그럼에도 국가정보화노력이 성과로 이어지기 위 해서는 행정부가 마련한 국가비전과, 이를 구체적으로 구현하기 위한 국정전략과 국정과제들과 조화 를 이루어야 한다. 따라서 국가정보화사업의 효과적인 관리란 국정전략과 국정과제와의 연계 혹은 정 렬을 기초로 이루어져야 하며, 국가정보화기본계획도 이에 맞추어져야 한다. 본 논문은 이를 IT전략 적 정렬이라는 차원에서 재고찰하고자 한다. 이를 위해 전통적인 전략적 정렬모형을 바탕으로 다각화 된 복잡화된 기업조직에 대한 전략적 정렬이론을 검토한다. 이는 단일 비즈니스조직을 기능적, 구조적, 시간적 차원에서 확장하여 전략적 정렬의 관점을 고찰해 본다. 이와 같은 기업조직에 대한 확장을 위 한 논리적 전개를 바탕으로 공공부분의 특성을 고려한 전자정부를 위한 시사점을 도출한다.

The government is making efforts to transition to e-government as well as improvement of public service through National Informatization Programs. In addition, as with other public programs, the enterprise architecture is actively introduced at the government-wide to solve the problem of overlapping public investment. Nevertheless, in order for national informatization efforts to achieve effective performance, it is necessary to harmonize with the national vision, the national strategies and tasks prepared by the government to implement them concretely. Therefore, effective management of the national informatization programs should be based on the linkage or alignment of the national strategy and tasks, and the Basic Plan for National Informatization should be adapted accordingly. This paper intends to reconsider this in terms of IT strategic alignment. To this end, I will expand the strategic alignment theory from the diversified and complex corporate organization to examine the perspective of strategic alignment on the functional, structural, and temporal scales and draw implications for current e-government.

본 연구는 다양한 제품혁신 유형과 연구 개발 투자 전략 간의 상호작용이 기업 가치에 미치는 영향을 실증적으로 분 석하였다. 한국혁신조사(2018)를 통해 수집된 상장기업 757개 기업의 패널데이터를 나이스신용평가의 재무 정보와 연계하 여 분석하였으며, 최소제곱 더미변수법(LSDV)을 적용하여 분석을 수행하였다. 분석 결과 ‘개선제품 출시 & 시장 최초 제품혁 신’ 전략이 연구개발 투자와 결합할 때 토빈의 Q에 유의한 긍정적 영향을 미치는 것으로 나타났다. 반면 ‘신제품 출시 & 자사 최초 제품혁신’ 및 ‘개선제품 출시 & 자사 최초 제품혁신’ 전략은 유의한 효과를 보이지 않았고, 후자는 오히려 기업 가치에 부정적 영향을 주는 것으로 분석되었다. 본 연구는 제품혁신 전략의 유형별 혁신 특성을 분석하고 이를 바탕으로 연구 개발 투자의 전략적 방향성을 제시함으로써 향후 기업들의 효과적인 기업 가치 제고 전략에 실증적 근거를 제공한다는 점에서 학 술적인 의의를 갖는다.

This research examines how different product innovation strategies interact with R&D investment to affect firm value. Panel data from 757 listed Korean firms (sourced from the 2018 Korea Innovation Survey and NICE Credit Information Service) were analyzed using Least Squares Dummy Variable (LSDV) regression. The findings indicate that the combination of “incremental product launch & market-first innovation” significantly increases firm value, as measured by Tobin’s Q. In contrast, “new product launch & firm-first innovation” and “incremental product launch & firm-first innovation” strategies showed no significant effect, with the latter even negatively associated with firm value. These results suggest that R&D investments are more efficient when cooperates each innovation through market focused strategies. This study contributes academic significance by analyzing the innovation characteristics of different types of product innovation strategies and suggesting strategic directions for R&D investment based on these results. It also provides empirical evidence for efficient firm value enhancement strategies in the future.

ERP시스템 구축은 기업의 업무프로세스 개선을 통한 경쟁력 확보가 가장 중요한 요인이며, 한 국에서의 기업환경도 2009년 글로벌 금융위기 이후 경쟁력 확보의 중요성이 더욱 중요한 시점이다. 본 연구에서는 ERP시스템의 도입 시 도입효과에 영향을 미치는 요인(조직특성, 도입시기)을 분석하 여, ERP도입효과를 증가시킬 수 있는 방안을 제시하는 것을 연구목적으로 하였다. 본 연구를 통하여 도입효과에 영향을 미치는 요인을 도출하고 기업의 ERP도입으로 인한 기업성과를 개선 할 수 있는 방향성을 제시하였다.

The adoption of ERP systems is most important factor for the competitive advantages which can be achieved by the business process improvement of the company. In the Korean business environment, achieving competitive advantages become more important after financial crisis in 2009. The purpose of this study is to analyze the factors (organizational characteristics, number of years after implementing ERP systems) affecting the ERP adoption effect and to suggest the direction for improving this effect. This study presents the organizational characteristics(Strategic alignment, CEO support, changement management effect) affecting the ERP adoption effect and suggest the direction to improve the corporate performance in the ERP systems.

Using information systems effectively requires an understanding of the organisation, management, and the technology shaping the systems. All information systems can be described as organisational and management solutions to challenges posed by the environment. The advances in information systems have affect on our day-to day lives. As the technology is evolving immensely so are the opportunities in a healthy way to prepare the organisation in the competitive advantage environment In order to manage the IS/IT based systems, it is important to have an appropriate strategy that defines the systems and provide means to manage them. Strategic Information Systems Alignment (SISA) is an effective way of developing and maintaining the IS/IT systems that support the business operations. Alignment of the IS/IT plans and the business plans is essential for improved business performance, this research looks at the key features of SISA in the changing business circumstances in Saudi Arabia.

In ever-increasing competitive market, the strategic use of information systems has been a main concern for researchers and practitioners for the last decade. In particular, the strategic alignment of information systems to business strategies plays a key role for the value of information systems strategies. Despite of many studies on the strategic alignment of information systems, the narrow perspective on alignments, the paucity of objective materials across firms for research, and a subjective method using survey method hinder the deeper understanding of the role of strategic alignment of information systems. In this study, we extend the concept of alignment to the alignment with other business functions such as finance, accounting, human resources, and marketing, as well as the alignment to business strategies. Throughout CEOs’perspectives expressed in the letters to shareholders of annual reports in Healthcare industry, we find that CEOs have a stereotyped perception on the role of IS strategy as operational efficiency, the implicit alignment in information systems implementing multiple business strategies show a positive relationship with firm performance, and balanced strategy among business functions has a negative association with firm performance. The empirical results shed light on the understanding of strategic alignment of information systems and the identifying the effective information systems strategies for firms’conditions.

Environmental differences across countries such as socio-cultural, political, economic, and technological differences require business strategies of multinational corporations to vary business practices across regions. Despite the keen awareness of the necessity for strategic adaptation to local context, IS management and strategy tend to remain similar across countries. One of the reasons is to maintain the stability and compatibility of information technology infrastructure. After a careful observation of retail business practice, this study finds IS strategy should also be highly responsive to the local context. This study shows how information resources including systems architecture, processes, human resources, and national context are interlinked together. Despite global excellence in general systems management, failure in such alignment can be a serious problem in extending competitive advantages across regions. This study aims to reveal issues to be taken care of in order to accomplish global technological alignment. Results of this study provide senior management with guidelines and a framework for aligning IT with regional strategic thrust that can improve local responsiveness of multinational companies.

본 연구는 전통적인 오프라인 기업인 (주)풀무원의 정보기술을 이용한 조직변환에 관한 사례 분석을 통해 e-비즈니스 환경 하에서의 전략적 조직변환, 즉 e-Transformation을 위한 전략적 연계(strategic alignment model) 방안을 도출하였다. 본 연구에서 도출된 e-Transformation을 위한 경영과 정보기술의 전략적 연계 방안은 경영전략, 정보기술전략,정보기술기반구조 및 프로세스, 조직기반구조 및 프로세스의 4가지 영역간의 연계를 중심으로 하고 있으며, 다음과 같은 순서로 진행된다. 1) 경영전략을 수행하기 위한 정보기술전략 수립; 2) 정보기술전략을 수행하기 위한 정보기술기반구조 및 프로세스 구축; 3) 정보기술기반구조 및 프로세스를 근간으로 한 조직기반구조 및 프로세스 변화 본 연구의 결과는 이론적으로는 Henderson and Venkatraman(1994)이 제시한 전략적 연계모형(Strategic Alignment Model)을 근간으로 e-Transformation 수행을 위한 전략적 연계방안을 사례를 통해 실증적으로 제시한 점이며, 실무적으로는 전통기업이 e-Transformation 추진을 위한 실행 가능한(feasible) 하나의 접근방안을 제시한 점이다.

This study validated the strategic alignment approach for e-Transformation of the traditional firm through the case analysis of e-Transformation practices performed in Pulmuone Inc., which had been managed and operated in a traditional mode. The e-Transformation approach identified in this study was focused upon the strategic alignment among 4 domains of business strategy, organizational infrastructure and processes, IT strategy, and IT infrastructure and processes, and was performed in the following process: 1) developing IT strategy to perform business strategy, 2) building IT infrastructure and processes to support IT strategy, and then 3) transforming organizational infrastructure and processes based on IT infrastructure and processes. The theoretical implication of this study is to empirically verify the Strategic Alignment Model hypothesized by Henderson and Venkatraman(1994) through the case analysis on e-Transformation of Korean traditional firm, and the practical contribution is to provide a feasible and effective guideline in carrying out e-Transformation of the typical traditional organization.

국가정보화를 효과적으로 추진하기 위한 도구로서의 EA는 전사적 전략과 실행을 정렬하는 특 성이 강화되어야 할 필요가 있다. 본 연구에서는 정부 3.0 등 상위수준의 정부 정책을 추진하는 과정 에서 범정부EA를 활용하여 다양한 기관이 추진하는 다양한 정책과 사업의 관계를 정렬할 수 있는 여 지를 조사하고 대안을 모색하였다. 전략과 실행의 정렬 관점에서 범정부EA의 유용성과 활용성을 높 이기 위하여 범정부 메타모델의 문제점과 개선방향을 제시하였다. 범정부 EA포털(GEAP)이 개별기 관의 정보자원 현황 중심의 EA정보에서 나아가 상위전략과의 정렬에 대한 메타요소가 추가되어야 하 며, 이를 위해서는 단기적인 현황에 해당하는 시행계획과 미래모습을 담은 중장기계획 정보가 안정적 으로 관리되어야 한다는 점이 현황분석의 결과 제시되었다.

The strategic alignment of the national IT plan and the policies and projects of the ministries is crucial to the performance of the policies and projects. The government EA has a great potential to increase the effectiveness of the policies by strategic alignment. This study explores the GEAP as a tool for strategic alignment. For the GEAP to function as a tool for strategic alignment, the metamodel of the GEAP need to include the forward-looking attributes for strategic alignment.

Investigating how to develop information technology (IT) infrastructure that can effectively facilitate knowledge management (KM) activities has been an important research area. To contribute to the theoretical and practical developments in this research area, this study empirically examined the causal relationships among the use of strategic performance measurement systems (SPMS), organizational learning, information systems (IS) strategic alignment, IT infrastructure for KM, competitive applications of knowledge resources, and organizational performance. Through structured questionnaires, empirical data were collected from 117 Korean manufacturing firms that are listed on the Korean stock market. To analyze the empirical data, regression analyses were employed. The results of this study showed that SPMS significantly and positively influences organizational learning and IS strategic alignment. The strategic communications and dialogues between members of an organization, which are provided by SPMS, may enhance the degrees of IS strategic alignment. According to the results, it was found that both organizational learning and IS strategic alignment have significant and positive effects on the adoption of IT infrastructure for KM. Thus, the clear directions of IT development, which are formed through IS strategic alignment, seem to shape the goal orientations of members in a firm, and the organizational learning that is built with SPMS seems to enhance members’ collaborations in the construction of IT infrastructure. This study also showed that when the degrees of IS strategic alignment are high, the effects of IT infrastructure on the competitive applications of knowledge resources are partially greater than under the low levels of IS strategic alignment. Finally, it was observed that the competitive usage of knowledge asset has a positive impact on the performance of an organization.

China’s pursuit of regional hegemony has led to an expansion of its influence beyond Northeast Asia to East Asia as a whole. In response, the United States has sought to contain China’s growing influence in Southeast Asia through its Indo-Pacific Strategy, and the interaction between expansion and containment by the two powers has increasingly taken on the characteristics of “New Cold War.” In Northeast Asia, the U.S.?China competition over influence expansion and containment has continuously exerted pressure on South Korea to move beyond its traditional strategy of “security with the U.S. and economic engagement with China” and to align with either the U.S. or China. This pressure to choose has also extended to Southeast Asia. Southeast Asian countries, which have sought to maintain their autonomy based on ASEAN centrality, are increasingly facing pressures to make strategic choices amid the intensifying competition and influence expansion of the U.S. and China. These developments indicate the expansion of bloc formation in Southeast Asia under a New Cold War?like structure.

The objective of this study was to investigate the correlation between strategy alignment and employee engagement. To achieve this, quantitative methods and explanatory research design were employed by employing a random selection technique. The data collected underwent confirmatory factor analysis and path analysis using structural equation models. The findings of this study demonstrate that strategic alignment has a significant and positive impact on employee engagement within Ethiopian higher educational institutions. Additionally, all three dimensions of strategic alignment utilized to assess the relationship between strategic alignment and employee engagement showed statistically significant results. Based on these findings, it is recommended that organizational leaders clearly articulate their strategic intentions with well-defined objectives. Furthermore, governing bodies should encourage employee engagement by establishing defined roles and processes for all employees, thereby facilitating the accomplishment of organizational goals.

Using structural equation modeling, this study empirically examined the causal relationships among the level of advanced manufacturing technology (AMT), facilitation of alignment, the degree of strategic alignment of management accounting information systems (MAIS), and the improvement of production performance. The causal relationships between MAIS strategic alignment and information characteristics of MAIS were also investigated. Results showed that the level of AMT has a significant and positive impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, high degrees of MAIS strategic alignment positively contribute to the improvement of a firm’s production performance.

Purpose: Project management plays a critical role in ensuring the success of complex initiatives, particularly in sectors like infrastructure projects, including in Indonesia. Despite its importance, managing projects remains a persistent challenges that go beyond the traditional project management constraints of time, cost, and quality and increasingly demands attention to broader social and environmental sustainability considerations. This study aims to investigate the relationship between strategic alignment in sustainable project management and sustainable project success, as well as the moderating role of government support. Design/methodology/approach: The quantitative study employs purposive sampling, involving 133 project managers from Indonesia's infrastructure sector as respondents. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique assessed the hypotheses. Findings: This study demonstrates that strategic alignment directly influences sustainable project management and project success. On the other hand, while impacting the project's success, government support does not play the moderating role between sustainable project management and sustainable project success. Research limitations/implications: This study contributes to the understanding of sustainable project management and its influencing factors towards sustainable project success and provides practical implications for infrastructure projects and their stakeholders. Originality/value: This research provides empirical evidence to validate the growing body of knowledge on sustainable project management and enhances the Triple Bottom Line theory at the project level.

Environmental differences across countries such as socio-cultural, political, economic, and technological differences require business strategies of multinational corporations to vary business practices across regions. Despite the keen awareness of the necessity for strategic adaptation to local context, IS management and strategy tend to remain similar across countries. One of the reasons is to maintain the stability and compatibility of information technology infrastructure. After a careful observation of retail business practice, this study finds IS strategy should also be highly responsive to the local context. This study shows how information resources including systems architecture, processes, human resources, and national context are interlinked together. Despite global excellence in general systems management, failure in such alignment can be a serious problem in extending competitive advantages across regions. This study aims to reveal issues to be taken care of in order to accomplish global technological alignment. Results of this study provide senior management with guidelines and a framework for aligning IT with regional strategic thrust that can improve local responsiveness of multinational companies.

전략성과측정시스템(Strategic Performance Measurement Systems: SPMS)의 역할은 경영자가 경쟁적인 전략을 개발할 수 있도록 조력하는 것이다. SPMS의 특징은 여러 관점을 포함하는 재무적, 비재무적 측정치를 경영자에게 제공하기 위해서 설계된다는 것이다. SPMS가 어떻게 설계되는 가에 대한 많은 관심과 변화들이 있었다. 그러나 SPMS가 어떻게 유익한 효과를 나타내는지를 설명할 수 있는 근본적인 정보특성을 확인하는 연구는 없었다. 본 연구는 SPMS의 정보특성을 확인하고 SPMS와 경쟁성과 간에 제조전략정렬이라는 매개적 역할을 탐색해보고자 한다.본 연구에서는 두 가지 SPMS의 정보특성, 즉 가치사슬과 비재무적 특성을 확인했다. 경쟁성과에 대해 SPMS의 영향은 제조전략정렬의 매개적 역할을 통해 간접적으로 이루어진다는 것을 확인했다. 따라서 SPMS는 경영자가 경쟁적인 전략을 개발할 수 있도록 조력하여 조직의 경쟁성과를 강화할 것이다.

Considerable interest has been given to strategic performance measurement systems(SPMS) which could assist managers to develop competitive strategies. A distinctive feature of SPMS is that they are designed to present managers with financial and non-financial measures covering different perspectives. The main purpose of this study is to examine whether SPMS enhance the strategic outcomes directly or indirectly through selected mediating variables such as alignment of manufacturing with strategy. The results of empirical tests are as follows; Two interrelated dimensions of integrative SPMS are identified in this study. The first dimension is information characteristics of the value chain. It includes strategic and operational linkages that capture the overall extent to which the systems provide for integration between strategy and operations, customer linkages, supplier linkages, lagging indicators, and financial measures. The second dimension is non-financial information characteristics. It includes leading indicators, customer measures, business processes measures, and long-term innovation measures. The influence of integrative SPMS on the strategic outcomes is indirect through the mediating roles of alignment of manufacturing. Therefore integrative SPMS will enhance the strategic competitiveness of organizations.

지식 자원은 기업의 중요한 자산들 중의 하나이므로 관리회계 학자들은 지식경영 활동들의 활성화를 위해 경영(회계)통제시스템이 어떤 역할을 할 수 있는지 연구하여 왔다. 본 연구는 경영통제시스템의 구성 요소인 전략적 성과평가 시스템이 어떤 경로를 거쳐서 기업의 지식경영에 영향을 미치고, 나아가, 기업성과 개선에 기여하게 되는지를 밝힌 연구이다. 지식 자원의 개발 및 활용 전략인 지식경영 전략은 경영 전략과 연계되어 수립, 실행되어야 한다. 경영 전략과 하위 운영전략인 지식경영 전략의 연계는 기업 전략 목표의 달성, 경영 전략의 구현을 위해 필수적인 것이다. 본 연구에서는 전략적 성과평가 시스템의 지식경영 전략적 연계에 대한 영향이 검증되었다. 실증분석 결과, 전략적 성과평가 시스템이 조직학습에 영향을 미치고 그러한 영향이 지식경영 전략적 연계에 미치게 된다는 것이 확인되었다. 그리고 지식경영 전략적 연계는 지식 자원의 경쟁적 활용과 기업성과에 긍정적인 영향을 미치는 것으로 나타났다. 경영 전략에 연계된 지식경영 활동들로 인해 기업은 경쟁적 입지 강화에 도움이 되는 지식을 창출, 획득하게 되며, 이러한 지식의 활용은 기업성과 개선으로 연결된다는 것이다

Management accounting researchers have investigated the impact of management (accounting) control systems on the activation of knowledge management(KM) activities. This study also empirically examines the effects of strategic performance measurement systems(SPMS), which is a component of management control systems, on organizational learning and the strategic alignment of business strategy with KM strategy, which is the necessary condition to provide the kinds of knowledge required for the successful realization of business strategy. The results of this study shows that SPMS directly affects the organizational learning, with which the members of an organization acquire the types of knowledge about strategic goals or objectives and the ways attaining these goals, and indirectly influences the KM strategic alignment through organizational learning. Thus, the alignment between business strategy and KM strategy can be facilitated and activated by the adoption and implementation of SPMS. According to the results of this study, it is observed that the KM strategic alignment positively affects the competitive applications of various kinds of knowledge owned by a firm, and finally, improves the performance of an organization. From these results, it is concluded that the types of knowledge created and acquired through the KM strategic alignment can be utilized to enhance the strategic position of a firm, and the intensified competitiveness of a firm can lead to the improvement of performance.

본 연구의 목적은 첫째, 조직의 환경 불확실성 속성들과 전략적 성과측정시스템이 연계되어 있는가? 둘째, 전략적 성과측정시스템과 조직성과 간의 관계에서 전략적 성과측정시스템이 리더십과 조직문화의 변화와 전략적 정렬을 제고시켜 조직성과의 개선에 영향을 미치는가? 셋째, 전략적 성과측정시스템, 조직성과 그리고 전략적 성과측정시스템의 정교화로 이어지는 피드백 과정이 이루어지는가를 확인하는데 있다. 본 연구를 수행하기 위해 전략적 성과측정시스템, 리더십, 조직문화, 전략적 정렬 그리고 종업원 성과에 대한 속성을 파악하기 위해 기존문헌의 검토하였으며, 이를 통해 8개의 가설을 도출하였다. 설정된 가설은 PLS법으로 검정하였으며, 분석을 위한 자료는 114개 조직의 관리자(팀장과 성과관리책임자)와 구성원으로부터 수집하였다. 연구결과 환경 불확실성의 속성 중 환경 복잡성이 전략적 성과측정시스템의 구축 및 활용에 정(+)의 영향을 미치는 것으로 나타났으며, 환경 동태성과 풍부성에서는 유의적인 관계를 발견하지 못했다. 전략적 성과측정시스템은 리더십 변화에 정(+)의 영향을 미치는 것으로 나타났으나, 조직문화의 변화에는 직접적인 영향을 미치지 않는 것으로 나타났다. 그러나 이를 환경 불확실성 수준으로 구분해서 살펴본 결과, High 집단에서는 유의적인 정(+)의 영향을 미치나 Low 집단에서는 비유의적인 것으로 나타났다. 한편, 리더십의 변화가 조직문화의 변화에 미치는 영향에서 High 집단은 음(-)의 유의적인 영향을 미치는 반면, Low 집단은 정(+)의 유의적인 영향을 미치는 것으로 나타났다. 따라서 가설 H4는 부분적으로 지지되었다. 리더십의 변화와 조직문화의 변화는 전략적 정렬에 대해 예상대로 모두 유의적인 정(+)의 영향을 미치는 것으로 나타났으며, 전략적 정렬은 종업원 성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 마지막으로, 전략적 성과측정시스템, 조직성과, 전략적 성과측정시스템의 정교화로 이어지는 피드백 과정의 검정에서 정(+)의 영향은 미치나 유의적이지 않은 것으로 나타났다. 이는 아직까지 우리나라 조직들이 조직성과의 개선을 전략적 성과측정시스템 개선으로 선 순환시키는 노력이 부족함을 의미한다. 불확실한 환경에 적응하기 위한 전략적 성과측정시스템 구축과 활용은 리더십과 조직문화의 변화에 영향을 미치고, 구성원들 간의 전략적 정렬을 통해 기업 성과에 긍정적인 영향을 미친다는 본 연구 결과는 전략적 성과측정시스템 실행에 대한 연구와 조직의 경영통제시스템 설계에 중요한 함의를 가질 것으로 기대한다.

This study investigates the relationship between strategic performance measurement systems (SPMS) and change in leadership, change in organizational culture, and strategic alignment to examine how these factors influence employee performance. Drawing on existing literature, I develop a theoretical model that predicts the relationships between the above theoretical constructs. Thereafter, I test the theoretical model using the partial least squares (PLS) method and survey data collected from senior managers including directors, team managers, performance managers, and employees of 114 organizations in Korea. I found that SPMS is significantly positively related to environmental complexity, while it is not associated with environmental dynamism and munificence. SPMS has a direct effect on change in leadership, but not on change in organizational culture. However, SPMS is positively related to change in organizational culture in high-uncertainty firms, but does not play a significant role in low-uncertainty firms. Change in leadership is significantly negatively related to change in organizational culture in high-uncertainty firms, while the effect is in the opposite direction in low-uncertainty firms. The data support the predicted association between change in leadership, change in organizational culture, and strategy alignment. Further,strategy alignment is shown to be positively associated with a firm’s performance. Finally, there was no evidence suggesting that employee performance plays a significant role in reshaping SPMS. These results have important implications for research on SPMS implementation and management control systems design.

전략적 정렬개념은 영리기업뿐 아니라 공공부문에서도 중요하다. 이를 정성적 차원을 넘어 정량적으로 측정하고 분석한 문헌은 드물다. 본 논문은 정부정책에 전략적 정렬 개념을 도입하여 적용하고자 하는 시도로서, 과학기술정책에 있어서의 전략적 정렬개념을 정의하고 관련 데이터를 통해 정량적 측정도구를 설계하고 있다. 최상위에 과학기술 기본계획을 설정하고 그 주요한 내용인 정책과제와 국가전략기술이라는 두 구성요소에 대한 정렬수준을 각각 두 차원에서 분석한다. 전자는 앞선 구성요소와 과학기술관련 중장기계획과의 정책정렬을, 후자는 그들과 국가연구개발사업(과제)와의 정책정렬을 분석함으로서 정책의 정렬과정을 설명하고 있다. 분석결과는 전반적으로 정책의 정렬효과가 미흡하며, 제3차계획에 담긴 정책목표들은 제2차 기간에 기실행된 부분들과 중복되는 것으로 조사되었다. 본 논문은 정부정책에 전략적 정렬개념을 적용하고자 시도한 점에서 의미와 시사점을 가지며 향후 모형의 엄밀성과 타당성과 관련된 지속적인 연구가 필요하다.

Strategic alignment, one of the most important concepts within the field of strategic theory, plays an important role not only within firms but also within the public sector. Despite this, little literature discusses the concept of strategic alignment in detail, and additionally, there has been no recent research which quantitatively measures and analyses strategic alignment within governments. As a result, this paper attempts to analyze the role strategic alignment plays within government policy, defining the concrete model of strategic alignment, as well as designing measurement tools for science and technology policy. Specifically, this study analyzes the level of alignment between two components of basic plans (policy agendas and national strategic technologies), and their successive two policy instruments (the selected new mid-term plans and national investment in R&D), respectively. As a result, this study found that overall policy was insufficiently aligned during the period of analysis, and despite limitations on the model’s validity and robustness and its measurement tools, there still remains useful implications for the quantitative application of strategic alignment within government policy. Future research will enhance the rigor and validity of the model, and allow for the creation of more tailored, nuanced models for a variety of different government plans.