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The Effect of CEO'S Characteristics, Management Control on Organization Performance

CEO특성, 경영통제가 재무성과에 미치는 영향

  • Received : 2014.04.02
  • Accepted : 2014.05.20
  • Published : 2014.05.28

Abstract

In order to improve organization performance by CEO's leadership, the control systems have to be designed in accordance with CEO's strategic orientation. A management control systems (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the organizational strategies. Present study explored the effects of CEO's Characteristics and control on organization performance. So this study adopted 'Risk-taking tendency', 'Achievement motivation' during psychological characteristics of CEO. For the control variable of this study, 'behavior control' and 'result control' were adopted. And for the variable of performance, financial performance was selected. As result of the study, Behavior control affects financial performance highly than result control. Through additional studies conducted during the same period, there is a significant indirect effect of achievement motivation and behavior control.

Keywords

CEO's Characteristics;Behavior Control;Result Control;Financial Performance

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