管理信息与决策科学杂志

1532-5806

抽象的

RESEARCH IMPLICATIONS FOR USEFULNESS OF BALANCED SCORECARD: THE CASE OF SOUTH KOREAN FIRMS

Donghun Yoon

Balanced scorecard (BSC) is a management performance metric that has evolved from an existing method of measuring management performance based solely on the existing financial perspective to the measurement and management of four aspects of companies: customer, internal processes, finance, and learning and growth. Worldwide, BSC has been applied to private companies, followed by public corporations. In the case of South Korea, however, it was first applied by the government to public institutions, as required by the International Monetary Fund (IMF), and was then actively introduced to private companies. In this paper, the usefulness of BSC is examined, and policy implications are proposed. This study was an empirical analysis of how financial performance, customer performance, process performance, and education and learning performance-the four indicators of BSC performance-affect the four aforementioned aspects of enterprises. Towards this end, 30 public enterprises in South Korea were surveyed, and data from 23 of them were retrieved, with a 76.7% recovery rate. Each of the variables in the set model was measured based on a 7-point Likert scale. Technical statistical, correlation, and regression analyses were conducted to verify the model characteristics and the study hypotheses and variables. It was found that BSC performance has a positive correlation with the four aforementioned aspects of enterprises, and that there is a statistically significant positive correlation between the study variables.