• Management & Information Systems Review
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• v.31 no.4
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• pp.491-516
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• 2012

The KPI of the four perspectives in BSC need to modify because of the change of management environment. In particular, the KPI of the financial perspective needs to modify necessarily. The KPI of financial perspective has been consisted of short-term measures: net profit current year, operating profit, ROE, ROIC, and EVA. But this financial indicators cannot afford to represent essential corporate sustainability management in the change of management environment. So this study suggests CSV(Creating Shared Value) as an additional KPI of financial perspective. And this study investigates whether CSV represents business performance as the additional KPI in BSC adoption firms. To verify a hypothesis, the sample includes listed firms announcing CSR index publicly between 2005 and 2010. The results of this study are summarized as follows. The high CSV firms is higher on the value relevance of firm in comparison with low CSV firms. Moreover, The firm value of BSC adoption firms is lower than otherwise, but it is insignificant. Limitation of Our study is that we have no choice but to use dummy variable. Because it is a material question as CSV measurement. Nevertheless, contribution of our study is to suggest new KPI of BSC perspective to meet management environment.

• Journal of Digital Convergence
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• v.17 no.3
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• pp.139-152
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• 2019

In the fourth industrial revolution and the era of convergence and integration, on the situation that the internal colleges are needed active change included in the improvement of educational quality, I tested it on the purpose of empirical analysis with SPSS v.18 how colleges' efforts on the first periodic Organization Evaluation And Accreditation System(OEAAS) affects on the Perceived Management Performances on the perspective of BSC. As the test result, the Degree of Awareness of Colleges' Efforts on the OEAAS affects on just Colleges' Learning and on Growth. The Degree Propriety of Preparation of the OEAAS affects on Customer Performance, on Internal Process Performance, and, on Finance Performance. And the Degree of Satisfaction of Internal Assessment affects on all of BSC 4 performances. The results of this research could be used on making the management idea of colleges' performance on the OEAAS. In the future, it would be needed advanced researches which are able to make relatedness to the expanse of management performance with the OEAAS.