환경요인이 BSC 평가지표의 수용동에 미치는 영향

This research purports to study the effects of environmental factors on the acceptability of performance indicators with the current performance evaluation systems and the BSC systems in the banking industry. Path analysis was used to analyze data collected by questionnaires, which were sent to 111 branch managers and high level operation officers with one of the five largest bank in Korea. A model of BSC performance indicators is suggested. Results of this study shows, first, that branch managers in superior locations prefer the current evaluation systems while those in inferior locations are ready to accept BSC performance evaluation indexes. Second, the more the managers regard target customers' maturity as advantages, the better they accept both the current evaluation systems and BSC evaluation systems. Third, competition does not make noticeable difference in acceptability between the current and BSC-based evaluation systems. Fourth, the current evaluation system has little effect on the acceptability of BSC performance indicators. In short, managers taking an advantage of environmental factors accept evaluation systems indifferently with the other managers, who show low acceptability of current performance evaluation systems and, thus, show high acceptability of BSC systems. Hence, it is desirable to introduce a BSC system that efficiently measures performance and, at the same time, minimizes dissatisfaction of the managers.