정부 R&D 참여 제조업 중소기업의 교육훈련과 경영성과: 후속 학습의 간접경로와 재무슬랙의 조건적 역할

초록

[Purpose] This study examines how post－ R&D training relates to business performance, alongside the conditional role of financial slack, among manufacturing SMEs in government R&D programs. [Methodology] The analysis examines the relationship between R&D intensity and subsequent training, the indirect paths through training to employment and sales outcomes, and the conditional role of financial slack. The study combines the 2016 Industrial Technology Innovation Program performance－ utilization survey with accounting data and examines indirect paths using bootstrap confidence intervals. [Findings] R&D intensity was positively associated with training, which was positively related to employment and sales. Although indirect path bootstrap intervals included zero (lacking robust support), the employment path’s positive point estimate offered an exploratory signal. Furthermore, the R&D－financial slack interaction was consistently positive for employment, highlighting resource buffers’ role in post－ R&D adjustments. [Implications] These findings suggest that post－ R&D training operated differently across performance dimensions. More consistently connected to employment outcomes, training supports an outcome－ specific interpretation of firm performance.

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