BSC 도입목적과 특성에 대한 인식이 BSC 성과에 미치는 영향에 관한 사례연구

The original objective of the Balanced Scorecard developed by Kaplan and Norton at 1992 is to improve the traditional performance evaluation system which is focused on short term financial performance. After then the BSC has been used as a tool for effective strategy implementation in practice. We may say that the BSC has evolved. Even though the evolution of the BSC, in fact the BSC may be used for the both objectives：an improved performance evaluation system and a strategy implementation tool. The organization may emphasize one purpose more than the other. The purpose of this case study is to test the effect on the performance of the perception on the intended objective and characteristics of the BSC. The case organization is Korea Customs Service which has introduced the BSC in 2006 and attained good performance. The results of this study are as followings. Hypothesis 1, that the perception on the objective would have an effect on the BSC performance, and hypothesis 2, that the perception on the characteristics would have an effect on the BSC performance, are supported. But hypothesis 3, that the perception on the objective and the characeristics would have an interactive effect on the BSC performance, is not supported. This results say that it is important for the intended performance not only to make employees know intended objective but also to design the BSC system with proper characteristics. That is, for effective strategy implementation followings are important. First of all, it is important to make employees know that the objective of BSC is effective implementation of the organizational strategy. And it is also important to design the BSC system to promote communication about the organizational strategy and emphasize organizational strategy more than personal performance, etc.