정부기관의 BSC 도입효과에 관한 실증연구: 국세청을 중심으로

Since its introduction in 1992 by Kaplan and Norton who recognized the problems and vagueness of existing performance management systems, BSC (Balanced Score Card) has expanded at a rapid pace as new management information and strategic information systems and as an important management tool with the potential of improving organization performance. The objective of this study is, by empirically analyzing BSC contributions to improving the NTS achievements compared to existing evaluation methods, to help other government agencies introduce BSC with conviction, and use it as a better evaluation method for group performance and individual performance. The results of this study can be summarized as follows: First, the two indices which are evaluated from stakeholders' perspective show significant differences, and performance has improved on average. Second, as for the five indices from policy execution perspectives, the comparison of pre-BSC and post-BSC periods showed that performance has improved on average while some indices moved downwards at the early stage of the introduction of BSC. This shows that performance has improved due to BSC. Third, three indices from business procedure perspectives were related to data processing practices. In the comparison of pre-BSC with post-BSC periods, the authors have identified performance improvement in data processing rate for capital gains tax. By contrast, data processing rates for taxation data in investigation divisions and for inheritance and gift tax have shown no significant statistical differences. Fourth, two indices evaluated from innovation study perspectives were about innovation activities and about the submission of new ideas. For the NTS innovation activity index, lower score indicated better performance. The number was made based on comparative evaluation among district tax offices under the same regional tax office. Therefore, the comparison of the number with tax offices in regions made no significant statistical difference. Therefore, comparing the performance between pre-BSC period and post-BSC has provided a significant statistical difference. The implications of this study are as follows: First, with the introduction of BSC in 2006, it was proven that performance has dramatically improved compared to the previous evaluation model. Second, it was confirmed that there were statistical correlation among the variables from four different perspectives. Third, major perspectives of BSC affected NTS performance and non major perspectives did not. It is suggested that we should come up with measures to improve the overall performance of the organization in a balance manner. To this end, we need to take into account factors such as the need for developing new performance index in the face of brand new working contracts, difficulty to distinguish differences between indices, differences in the number of indices by work and in alloted point by performance index, gravity of works and the number of staff and their efforts.