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A Fitness between CEO Characteristics and Management Control

CEO특성과 경영통제간의 적합성에 관한 연구

  • Received : 2014.05.20
  • Accepted : 2014.07.11
  • Published : 2014.07.28

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. The current study is conducted with the objective to explore the effects of CEO's Characteristics (Risk-taking tendency, and Achievement motivation) and control types (Behavioral control, and Result control) on organization performance. The characteristics of ceo - behavior control and risk-taking propensity - results in significantly positive effect on management control. On the other hand, risk-taking propensity has influence negatively on behavior control. The behavioral control is received negative influence from risk-taking propensity. and it received positive influence from motivation. and then it has effect on organization performance(indirct effect). To achieve the purpose of this study, Structural Equation Model (SEM) has been applied.

Keywords

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

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