경영컨설팅 서비스품질이 경영 성과에 미치는 영향에 관한 연구

Abstract

최근 경영컨설팅 서비스 시장이 활성화됨에 따라, 많은 기업들이 직면한 문제를 해결하거나 장기적인 전략을 계획하기 위하여 경영컨설팅 서비스를 받고 있지만, 컨설팅 결과가 경영성과에 영향을 직접적으로 측정하기 어렵기 때문에 컨설팅영향이 있는지에 대한 논란이 지속적으로 발생하고 있다. 이러한 논란을 해결하기 위하여 경영컨설팅이 경영성과에 영향을 주고 있다는 연구가 많이 제시되었고, 기존의 연구에서는 컨설팅 서비스품질을 과정품질에 집중된 SERVQUAL 모형을 이용하였고, 이는 구체적인 컨설팅 완료물에 대하여 측정과정이 생략되어 논리적으로 타당성이 부족하였다. 또한, 실무적 측면에서 들여다보면 경영컨설팅 서비스가 경영성과에 직접적으로 영향을 받기보다는 컨설팅역량을 매개로 경영성과에 직접적인 영향을 미치고 있음을 예상할 수 있었으나, 기존 연구에서는 이러한 매개변수에 대하여 확인이 미진하였다. 본 연구의 목적은 이러한 문제점을 해결하기 위하여 Baron & Kenny(1986)의 매개효과 분석을 보완하여 단계별 다중회귀분석을 실시하였으며, 경영컨설팅 서비스품질이 경영성과에 미치는 과정에서 컨설팅역량의 매개효과를 규명하고자 하는 것이다. 연구모형으로 컨설팅 서비스품질을 상호작용품질과 결과품질, 물리적환경품질로 분리하여 독립변수로 지정하고, 경영성과를 재무적 성과와 비재무적 성과로 분리하여 종속변수로 지정하였고, 컨설팅역량을 직무역량과 관리역량, 공통역량으로 분리하여 매개변수로 설정하였다. 본 연구결과를 정리하면 경영컨설팅 서비스품질이 컨설팅 역량에 미치는 영향은 통계적으로 유의한 것으로 나타났지만, 컨설팅역량은 경영성과에 부분적으로 영향을 미쳤고, 경영컨설팅 서비스품질은 경영성과에 유의한 영향을 미치는 것으로 나타났다. 경영컨설팅 서비스품질이 경영성과에 영향을 미칠 때 컨설팅역량이 매개효과를 지니는지 알아보기 위해 분석을 실시하였고, 분석결과 경영컨설팅 서비스품질과 경영성과의 경로 사이에 컨설팅역량은 통계적으로 유의한 영향을 미치는 것으로 나타났지만, 컨설팅역량의 매개효과는 없는 것으로 나타났다. 본 연구는 경영컨설팅 서비스품질을 컨설팅 과정품질과 컨설팅 결과품질을 함께 측정하고, 결과품질의 중요성을 확인하였으며, 컨설팅 역량이 재무적 성과와 비재무적 성과에 대하여 각각 다른 매개효과를 가지고 있음을 확인하였다. |As the business consulting service market is revitalized, many companies are receiving management consulting services to solve problems or plan long-term strategies. However, since it is difficult to directly measure the impact of consulting results on management performance, controversy over whether there consulting has any impact continues to arise. In order to solve this controversy, many studies have been suggested that management consulting has an effect on management performance. In addition, in the previous study, the SERVQUAL model focused on the quality of consulting service was used, which logically has lack of validity because the measurement process was omitted for the concrete consulting completion. In addition, from a practical aspect, it could be expected that the management consulting service directly affects the management performance through consulting capability rather than directly affecting the management performance. However, in previous studies, confirmation of these parameters was insufficient.

The purpose of this study was to perform a stepwise multiple regression analysis by supplementing Baron & Kenny's (1986) mediating effect analysis to solve this problem, and it is to investigate the mediating effect of consulting competence in the process of management consulting service quality on consulting capability. As a research model, consulting service quality was divided into interaction quality, result quality, and physical environment quality and designated as independent variables, management performance was divided into financial and non-financial performances and designated as dependent variables, and consulting capability was divided into job capability, management capability, and common capability and set as mediator. According to the results of this study, the effect of management consulting service quality on consulting capability was found to be statistically significant. However, consulting capability partially affected management performance, and management consulting service quality was found to have a significant effect on management performance. An analysis was conducted to find out whether consulting capability had a mediating effect when management consulting service quality affects management performance. As a result of the analysis, it was found that consulting capability had a statistically significant effect on the path between management consulting service quality and management performance, but there was no mediating effect of consulting capability. In this study, management consulting service quality was measured together with consulting process quality and consulting result quality, and the importance of result quality was confirmed. Besides, it was confirmed that the consulting capabilities had different mediating effects on financial and non-financial performances.