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공조직에서의 BSC의 효과적인 운영

An Effective Operation of Balanced Scorecard(BSC) in Public Organizations

김진환
대한경영정보학회 (Daehan Academy Of Management Information Systems)|2008.12|경영과 정보연구 (Management & Information Systems Review)|제27호|pp. 71-99|DOI 10.29214/damis.2008..27.004

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참고문헌

키워드

Organizational PerformanceLearningBSC CommunicationPLS(partial least squares)
주제분류경영학

초록

This study investigates the relationships between three BSC communication attributes(support of organizational culture, message valid, and knowledge sharing) and organizational learning and how that translates into relationship organizational performance in public organization. In this paper, first, past studies on BSC communication and organizational learning that identify the attributes of effective communication and organizational learning in organizational performance are reviewed. Second, a research model, key variables, and three hypotheses tested by PLS(partial least squares) are presented. The data was collected from BSC champions and managers of 53 public organizations in Korea. The results indicate, first, BSC communication (except for support of organizational culture) have not significant related to organizational performance. Therefore, H1 was not supported. Second, the structural path coefficient between support of organizational culture and message valid and organizational learning are statistically significant and in the hypothesized direction. But the knowledge sharing has not significant relationship with organizational learning. Therefore, H2 was partially supported. Third, organizational learning was significantly positively related to organizational performance. H3 was supported. Finally, organizational learning play a significantly positive role in mediating the relationship between BSC communication and organizational performance. The theoretical contributions, limitations, as well as future research directions are discussed at the end of the paper.

Abstract

This study investigates the relationships between three BSC communication attributes(support of organizational culture, message valid, and knowledge sharing) and organizational learning and how that translates into relationship organizational performance in public organization. In this paper, first, past studies on BSC communication and organizational learning that identify the attributes of effective communication and organizational learning in organizational performance are reviewed. Second, a research model, key variables, and three hypotheses tested by PLS(partial least squares) are presented. The data was collected from BSC champions and managers of 53 public organizations in Korea. The results indicate, first, BSC communication (except for support of organizational culture) have not significant related to organizational performance. Therefore, H1 was not supported. Second, the structural path coefficient between support of organizational culture and message valid and organizational learning are statistically significant and in the hypothesized direction. But the knowledge sharing has not significant relationship with organizational learning. Therefore, H2 was partially supported. Third, organizational learning was significantly positively related to organizational performance. H3 was supported. Finally, organizational learning play a significantly positive role in mediating the relationship between BSC communication and organizational performance. The theoretical contributions, limitations, as well as future research directions are discussed at the end of the paper.

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