기업전략과 기업문화의 상호관련성이 BSC 활용성에 미치는 영향분석

This study is to analyze a relevance between business strategies and organizational cultures of BSC utilization. We use the four perspectives of the balanced scorecard: financial, customer, internal－business－process, and learning－and－growth as BSC utilization. In detail, organizational cultures are classified as cultures of development and hierarchical based on types of organizational cultures of Quinn and McGrath(1985). And cost leadership strategy and product differentiation strategy are used as business strategies. To analyze relevance between business characteristics and BSC utilization, this study select 300 small and medium enterprises as a sample and 154 of them are used. Sample companies are selected from three different sectors: manufacturing, merchandising, and IT service－sector. We measure relative weights of the four perspectives of the BSC using AHP(analytic hierarchy process). And then, MANOVA is used to analyze a difference between weights. Also to verify there is a difference between two variables, Fisher's LSDs(least significant difference) and t－test are used.The findings are as follows.First, different cultures call for different scorecards. That is, customer perspective and learning－and－growth perspective are important under the development culture, and financial and internal－business－process perspectives are important under the hierarchical culture.Second, the point is to align the BSC with business strategy. That is, companies with differentiation strategy recognize customer perspective as important and companies with cost leadership strategy recognize financial and internal－business－process perspectives as important.Third, there is a relation between business sectors and BSC utilization.