인간정보처리능력의 한계가 균형성과표의 활용에 미친 영향

Traditional accounting performance measurement system have problems of lack of comprehensiveness, inaccuracy, limited range, excessive emphasis on short-term performance as a performance measurement system. To solve these problems, the Balanced scorecard as the multi-dimensional performance measurement system, include non-financial performance measures, process oriented long-term performance measures in addition to .the traditional financial, results based, short-term performance measures. Balanced scorecard have been proposed to improve the problem of the traditional performance measurement system, but it is likely to distort or decrease the effects of the balanced scorecard because of information processing ability of the evaluator. In this context, it is necessary to analyze the impact of the information processing ability of the evaluator on the use of various measures in the balanced scorecard in order to effectively use of the balanced scorecard. This study analyzed how evaluator uses the balance scorecard and the use of balanced scorecard is affected due to the limitations of human information processing. The results were as follows; Financial performance measures are evaluated on more weight than measures of non-financial perspective when make a comprehensive performance evaluation using a balanced scorecard consisting of a variety of perspectives of performance measures. About seven performance measures among multi-dimensional performance measures in the balanced scorecard were used to evaluate the performance. The results are consistent with prior studies that decision-makers use seven informations to judge because of the limitation of information processing capacity.