BSC 성공적 지식이전에 지식수용자 특성 및 지식특성의 영향

The objective of this study is to examine the factors affecting the knowledge transfer and satisfaction of BSC as a new strategic performance management system. The successful implementation of BSC depends on consultant's ability, recipient's will, CEO's support, education and training, and the usefulness of knowledge etc. But this study analyzes only recipient-related characteristics and knowledge-related characteristicsThis study based on survey questionnaire data collected from 22 firms, and analyzed the relationships between the degree of BSC knowledge transfer and independent variables such as recipient-related characteristics(intrinsic motivation, communication competence, self-efficiency) and knowledge-related characteristics (knowledge observability, knowledge usefulness), and also tested the effects of knowledge transfer factors and knowledge transfer on the BSC satisfaction. The findings show that self-efficiency and knowledge observability are important factors to the transfer of BSC knowledge. The transfer degree of BSC knowledge and knowledge observability directly influenced on the BSC satisfaction, and self- efficiency indirectly influenced on it.A contribution of this research is the empirical identification of the successful knowledge transfer factors of BSC. The result of this study will be helpful to the successful introduction and implementation of BSC.