Information Systems Review (경영정보학연구)

The Korea Society of Management Information Systems (한국경영정보학회)
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A Study on the Influencing Factors of the Acceptance on the BSC Performance Indicators in the Public Sector

공공부문 BSC 수용도에 미치는 영향요인 연구

  • Ko, Seak-Ho (Graduate School of Business Administration, Dankook University) ;
  • Oh, Tae-Dong (Graduate School of Business Administration, Dankook University) ;
  • Oh, Jay-In (School of Business Administration, Dankook University)
  • 고석호 (단국대학교 대학원 경영학과) ;
  • 오태동 (단국대학교 대학원 경영학과) ;
  • 오재인 (단국대학교 경영학부)
  • Published : 2009.12.31
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Abstract

The previous literature on the field of performance management mainly focuses on the research regarding the critical success factors, the intention of use, and the output of the BSC system. This paper is to develop and analyze the influencing factors of the acceptance on the BSC performance indicators in the public sector. The result from the analysis of the data collected from this research shows that these influencing factors include the education about BSC, the specificity of the indicators, the connection between strategy and mission, and the participation and support during the development of the indicators. Further, the result reveals that the CEO's concern is nothing to do with the employees acceptance of the BSC performance indicators in the public sector, unlike the consistent result from the previous literature. The reason is because the employees often tend to refuse the performance indicators of the CEO's concern that increase their workload due to the establishment of the excessive target of the indicators and their periodic reports.

성과관리와 관련된 기존 연구는 주로 BSC제도의 성공요인, 시스템 사용의도, 도입 성과 등에 초점이 맞춰져 있는바, 본 연구에서는 BSC의 중요한 요소인 성과지표의 수용도에 미치는 영향요인들을 도출하고 실증 분석하였다. 분석 결과 BSC 교육, 지표의 구체성, 전략과 미션의 연계성, 지표개발 참여 및 지원 등의 순으로 공공부문 구성원의 BSC 성과지표 수용도에 영향을 미치는 것으로 나타났다. 기존 연구에서 CEO의 관심이 중요한 요인으로 거론된 것과는 달리, 본 연구에서는 BSC 성과지표의 수용도에 영향을 미치지 않는 것으로 나타났다. 그 이유는 CEO의 관심이 높은 성과지표는 과도한 목표값 설정, 주기적인 성과보고 등으로 인한 업무 가중으로 해당 성과지표를 수용하지 않으려고 하는 경향이 있기 때문이다.

Keywords

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