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학술논문세무회계연구2011.09 발행KCI 피인용 1

Impacts of Company Learning and Growth Capabilities on Customer related Performance in the Hotel Industry

Impacts of Company Learning and Growth Capabilities on Customer related Performance in the Hotel Industry

박무현(계명대학교)

29호, 113~130쪽

초록

This research is to analyze the effects of learning and growth capabilities on customer related performance based on generic BSC model, suggested by Kaplan and Norton(1992). The hotel, which is a typical service industry as well as banking, is taken as an example because the hotel industry is, by its nature, different from manufacturing industries that it is difficult to standardize the goods or services, has wide spectrum of customers, provides differentiated services, incurs high labor costs. Due to its characteristics, a performance measurement system focused on nonfinancial perspectives specifically designed for the hotel industry is needed. The results of the analyses show that there are causal relationships among learning and growth, internal business process capabilities and customer related performance construct. Specifically, the learning and growth perspective had positive effects to the internal business perspective, and the internal business perspective also had positive effects to the customer perspective. However, the learning and growth perspective rather had indirect effects than direct effects to the customer perspective. These results are meaningful in that they confirm generic structure which is assumed in Kaplan and Norton’s BSC model (Learning & Growth → Internal Business Process → Customer Perspective).

Abstract

This research is to analyze the effects of learning and growth capabilities on customer related performance based on generic BSC model, suggested by Kaplan and Norton(1992). The hotel, which is a typical service industry as well as banking, is taken as an example because the hotel industry is, by its nature, different from manufacturing industries that it is difficult to standardize the goods or services, has wide spectrum of customers, provides differentiated services, incurs high labor costs. Due to its characteristics, a performance measurement system focused on nonfinancial perspectives specifically designed for the hotel industry is needed. The results of the analyses show that there are causal relationships among learning and growth, internal business process capabilities and customer related performance construct. Specifically, the learning and growth perspective had positive effects to the internal business perspective, and the internal business perspective also had positive effects to the customer perspective. However, the learning and growth perspective rather had indirect effects than direct effects to the customer perspective. These results are meaningful in that they confirm generic structure which is assumed in Kaplan and Norton’s BSC model (Learning & Growth → Internal Business Process → Customer Perspective).

발행기관:
한국세무회계학회
DOI:
http://dx.doi.org/10.35349/tar.2011..29.006
분류:
세무회계

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