조직ㆍ문화적 특성과 성과측정지표 특성이 기업성과에 미치는 영향

The purpose of this study is to find success factors affecting BSC use and to analyze the relationship between BSC use and corporate performance. This study also to identify the mediation effect of BSC use between cultural traits and corporate performance. This study groups success factors into two-organizational cultural traits and performance measures characters that are independent variables of the study. This study finds that BSC use has a significantly positive influence variable on corporate performance. The more use of BSC at various purposes, the higher corporate performance especially in non-financial performance. This study also finds that BSC use has a complete mediation effect between top management commitment, education and training, and strategic linkage and performance. This study shows that organizational cultural traits such as recognition and participation, top management commitment, and education and training have significantly positive influence on BSC use and that performance measures characters such as strategic linkage play an important role for BSC use. This study concludes that firms can enhance the corporate performance through BSC use with strategic linked performance measures, top management commitment, and education and training.