• Asia pacific journal of information systems
• /
• v.17 no.4
• /
• pp.207-228
• /
• 2007

Measuring Information Technology(IT) organizations' activities have been limited to mainly measure financial indicators for a long time. However, according to the multifarious functions of Information System, a number of researches have been done for the new trends on measurement methodologies that come with financial measurement as well as new measurement methods. Especially, the researches on IT Balanced Scorecard(BSC), concept from BSC measuring IT activities have been done as well in recent years. BSC provides more advantages than only integration of non-financial measures in a performance measurement system. The core of BSC rests on the cause-and-effect relationships between measures to allow prediction of value chain performance measures to allow prediction of value chain performance measures, communication, and realization of the corporate strategy and incentive controlled actions. More recently, BSC proponents have focused on the need to tie measures together into a causal chain of performance, and to test the validity of these hypothesized effects to guide the development of strategy. Kaplan and Norton[2001] argue that one of the primary benefits of the balanced scorecard is its use in gauging the success of strategy. Norreklit[2000] insist that the cause-and-effect chain is central to the balanced scorecard. The cause-and-effect chain is also central to the IT BSC. However, prior researches on relationship between information system and enterprise strategies as well as connection between various IT performance measurement indicators are not so much studied. Ittner et al.[2003] report that 77% of all surveyed companies with an implemented BSC place no or only little interest on soundly modeled cause-and-effect relationships despite of the importance of cause-and-effect chains as an integral part of BSC. This shortcoming can be explained with one theoretical and one practical reason[Blumenberg and Hinz, 2006]. From a theoretical point of view, causalities within the BSC method and their application are only vaguely described by Kaplan and Norton. From a practical consideration, modeling corporate causalities is a complex task due to tedious data acquisition and following reliability maintenance. However, cause-and effect relationships are an essential part of BSCs because they differentiate performance measurement systems like BSCs from simple key performance indicator(KPI) lists. KPI lists present an ad-hoc collection of measures to managers but do not allow for a comprehensive view on corporate performance. Instead, performance measurement system like BSCs tries to model the relationships of the underlying value chain in cause-and-effect relationships. Therefore, to overcome the deficiencies of causal modeling in IT BSC, sound and robust causal modeling approaches are required in theory as well as in practice for offering a solution. The propose of this study is to suggest critical success factors(CSFs) and KPIs for measuring performance for IT organizations and empirically validate the casual relationships between those CSFs. For this purpose, we define four perspectives of BSC for IT organizations according to Van Grembergen's study[2000] as follows. The Future Orientation perspective represents the human and technology resources needed by IT to deliver its services. The Operational Excellence perspective represents the IT processes employed to develop and deliver the applications. The User Orientation perspective represents the user evaluation of IT. The Business Contribution perspective captures the business value of the IT investments. Each of these perspectives has to be translated into corresponding metrics and measures that assess the current situations. This study suggests 12 CSFs for IT BSC based on the previous IT BSC's studies and COBIT 4.1. These CSFs consist of 51 KPIs. We defines the cause-and-effect relationships among BSC CSFs for IT Organizations as follows. The Future Orientation perspective will have positive effects on the Operational Excellence perspective. Then the Operational Excellence perspective will have positive effects on the User Orientation perspective. Finally, the User Orientation perspective will have positive effects on the Business Contribution perspective. This research tests the validity of these hypothesized casual effects and the sub-hypothesized causal relationships. For the purpose, we used the Partial Least Squares approach to Structural Equation Modeling(or PLS Path Modeling) for analyzing multiple IT BSC CSFs. The PLS path modeling has special abilities that make it more appropriate than other techniques, such as multiple regression and LISREL, when analyzing small sample sizes. Recently the use of PLS path modeling has been gaining interests and use among IS researchers in recent years because of its ability to model latent constructs under conditions of nonormality and with small to medium sample sizes(Chin et al., 2003). The empirical results of our study using PLS path modeling show that the casual effects in IT BSC significantly exist partially in our hypotheses.

• Journal of Navigation and Port Research
• /
• v.28 no.3
• /
• pp.169-175
• /
• 2004

The purpose of this study is to present the detailed national strategy, from the financial point of view, for global logistics center in the Northeast Asia using the Balance Scorecard Model(BSC) as well as SWOT analysis. It is a core national challenge for Korea to emerge as a logistics hub of the Northeast Asian region, which is directly related to its very existence in the 21st century. In the process of formulating such a vital strategy, various aspects must be considered In conclusion, this study has successfully deduced the preemptive strategy for exceeding other competitors from the financial (budgetary) perspective and the logistics strategy from inner process standpoint of maximizing logistics outcome by carrying out efficient logistics policy.

• Journal of Navigation and Port Research
• /
• v.32 no.3
• /
• pp.185-192
• /
• 2008

This paper firstly aims to classify the applicability of the Balanced Scorecard approach to Korean ocean-going shipping firms' management system. The applicability of this approach from Korean shipping firms using Balanced Scorecard will create more effective and efficient organizational performance with reflecting non-financial indexes and making a balance among missions in organization. Secondly, the paper suggests positive information and theoretical evidences to improve Korean shipping firms' management system with examining an availability of the Balanced Scorecard as one method of management tools. So these factors are analysed by structural equation model. This study provides CEO in Korean ocean-going shipping firm the guideline and availability of the Balanced Scorecard as to what kinds of factors should be considered and what is the most critical factor to adopt the BSC into their business.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.8 no.2
• /
• pp.129-139
• /
• 2013

This paper is targeted on proposing ameliorating alternative to performance assessment method of GSEM through evaluating the current one, which is initiated by SMBA to induce fair competition among 5 GSEM across the country and accommodate the quality improvement of entrepreneurship education since 2005 after beginning the SMBA support, from the perspective of BSC(Balanced Scorecard) tool. Ultimately, it complements the policy defects of SMBA over GSEM, in particular, in the process of performance assessment and management. This paper carries out two studies as follow. First, throughout reviewing the previous studies relating to BSC applications to non-profit organization, it set out the direction of introducing BSC in assessing performance of GSEM in order to enhance its effectiveness. Second, it evaluate the rationality of performance assessing tools apllied to GSEM by SMBA on the basis of BSC application over non-profit organization, especially in education institution. Research results shows the following implications. First, the current evaluation system over GSEM is just merely assessment itself and not much contributions for the post performance management. Second, The annual evaluation just remains to check up whether the policy goals are met or not. Third, the current evaluation puts much emphasis just on financial inputs and hardware infra, not considering human resources and utilization of government policy and institution. Fourth, the policy goals are unilaterally focused on entrepreneurs. Fifth, the current evaluation systems do not contain any indexes relating to learning and growth perspectives for concerning sustainable and independent growing up. However, lack of empirical testing require this paper to need the further study in the future.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2005.05a
• /
• pp.998-1004
• /
• 2005

최근 신공공관리론(New Public Management)의 대두로 인해 여러 공공기관에서 새로운 성과측정시스템을 도입하고 있는 것이 세계적인 추세이다. 본 연구에서는 세계적으로 공공기관의 성과측정에 가장 활발히 적용되어온 BSC(Balanced Scorecard)와 EFQM의 Business Excellence Model의 특징을 비교하고, 이 두 모형을 결합한 성과측정모형의 개념적 틀을 제안하고자 한다.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2003.05a
• /
• pp.169-173
• /
• 2003

고객만족도는 고객의 충성도, 이탈률, 재구매율, 신규고객창출 등과 밀접한 관계를 맺고 있으며, 기업성과측정모형인 BSC(Balanced Scorecard)의 4가지 평가관점 중에도 고객관점이 포함되어있다. 이처럼 중요한 의미를 갖는 고객만족도의 기존 모형들은 일반적인 평가모형으로 업종별 차별성인 없고, 새롭게 등장한 모바일 서비스의 특성을 반영한 고객만족도 평가를 수행하기에 한계가 있다. 본 연구는 기존의 모바일 서비스 관련 연구와 고객만족도 평가 관련 연구들을 고찰하고, 이를 바탕으로 모바일 서비스 분류체계와 모바일 서비스에 특화된 고객만족도 평가체계를 제시한다.

• Health Policy and Management
• /
• v.17 no.1
• /
• pp.50-74
• /
• 2007

The purpose of this study was to identify a determent of mastery approach goal and performance approach goal using a basic concept of goal orientations and goal setting theory, and to evaluate a preference of goal achievement index as a balance score card (BSC). The study model proposed had a adoptable level of goodness of fit index(.94) and root mean square residual(.08). The meditating variable, goal contribution, totally mediated the impact of goal commitment, Y-theory human behavior, and self-efficacy but organizational resource contribution for pursuing goal orientation. Moreover, goal contribution significantly determined mastery approach goal(p<.01) and performance approach goal(.05). In standardized effects, the most powerful antecedent of mastery approach goal and performance approach goal were in order of organizational resource contribution(.27/.28), goal contribution(.21/.17), self-efficacy(.07/.06), and Y -theory human behavior and goal commitment(.05/.05), respectively. Moreover, goal contribution had a more powerful impact on mastery approach goal(.21) rather than performance approach goal(.17). In the preference of BSC, all job types preferred learning and growth index in first. In the second preference, medical doctors and pharmacists chose financial results, nurses customer service, and office managers internal processes. Each job type reflected its' own preferred BSC index to that of the other job types. In comparing a preference of four BSC index of each own job type, it was statistically different at p<.001. In conclusion, one who emphasize organizational goal contribution in pursuing goal orientation has a more strong orientation toward mastery approach goal rather than performance approach goal. A hospital should overcome and harmonize the different preferences of four BSC index since the differences might cause organizational conflicts among job types with having each unique professional norm.

• The Journal of the Korea Contents Association
• /
• v.11 no.7
• /
• pp.426-436
• /
• 2011

In the past, ERP had been applied to large company mainly, but recently, in order to exist from global business environment, most of smaller businesses are using or planing to introduce ERP. However, introduction of ERP requires considerable expense and effort, before ERP come into being, it is needed to measure the expense of introducing and the outcome expected. Previous analytical frameworks (according to introduction of ERP) have been focused on measuring improvement of performance by introducing ERP. This study carries out a survey on priority analysis of information system with small businesses which produce displayer parts. To derive the user's priorities which have been disregarded beside the improvement of performance on information system, this study rearranges the analysis indices by using BSC model and it analyzes the priorities of importance according to the stakeholder(manager group, middle manager group, worker group) by using ANP method.

• Convergence Security Journal
• /
• v.14 no.4
• /
• pp.41-53
• /
• 2014

In order to achieve efficient and effective organizational information security objectives, for the level of information security to accurately evaluation and direction for improving that performance evaluation index and method of measurement for information security outcomes are needed. For information security activities of domestic companies to measure the performance or effectiveness, that standard method of measuring and the available evaluation Index are insufficient. company is difficult to investment for information security budget. Therefore, the purpose of this study was developing of performance evaluation index and method of measurement for information security outcomes applying BSC available in the company. The results of this study that companies can determine the level of information security itself. Analysis of the information security status and the strategy establishment of the information security investment can be applied.

• Journal of the Korean Society for Library and Information Science
• /
• v.41 no.4
• /
• pp.273-294
• /
• 2007

The purpose of this study is to focus on developing the performance indicators for the distribution of scholarly information based on BSC and to analyze the importance of the performance indicators against the specialists. From the case studies on performance indicators both at home and abroad four viewpoints(information resource, information service, user, and economy) were derived. In addition. the core success factors(CSF) and key performance indicators(KPI) were extracted from the viewpoints. Four viewpoints are composed of 12 CSF items and 31 KPI items. In order to analyze the weight of the performance indicators. questions were thrown to the specialists in universities and research institutes. For the method of analysis, analytic hierarchy process(AHP) was adopted. As a result, the analysis showed that the user viewpoint, information service viewpoint, information resource viewpoint and economic viewpoint are in the order of their importance.