BSC 성공요인과 성과측정지표 특성의 적합도가 비재무성과와 재무성과에 미치는 효과

The purpose of this study provides an empirical evidence that corporate performance and BSC adoption and implementation level are affected by the fitness between BSC success factors and characteristics of performance measures. This study also purports to prove whether BSC adoption and implementation level has mediation effect on corporate performance and BSC success factors (or characteristics of performance measures). The questionnaire for collecting data from staffs in charge of BSC in companies was designed using the determinants on accounting literatures and previous research studies. For an empirical analysis of data, this study defined BSC success factors and performance measures characteristics as independent variables. Hypotheses were tested by ANOVA and path analysis, based on data from 82 companies. It was found that both BSC success factors and performance measures characteristics had a significant and positive influence on BSC adoption and implementation level, and the fitness of the two independent variables had influence on BSC adoption and implementation level and corporate performance directly. It was also found that BSC adoption and implementation level have complete mediation effects between independent variables (BSC adoption and implementation level and performance measures characteristics) and corporate financial performance via non-financial performance. The results of the study show that BSC success factors such as top management commitment, recognition and participation, and education and training have both a significant and positive influence on BSC adoption and implementation level and financial performance improvement. The study concludes that firms can enhance the corporate performance through BSC adoption and enhancement of implementation level with commitment of top management, and education and training.