차별화 전략, 통합 전략적 성과측정 시스템 속성 수준 및 조직성과의 관련성

Recently there is considerable interest in the role of integrative strategic performance system(ISPMS), such as balanced scorecards(BSC), in assisting managers implement competitive strategies. This study investigates the relationship between differentiation strategy, integrative strategic performance measurement system and organizational outcomes. The purpose of this study is to identify i)whether there is any relationship between differentiation strategy and integrative strategic performance measurement system, ii)whether companies making more extensive use of integrative strategic performance measurement system achieve, iii)whether the relationship between differentiation strategy and organizational outcomes is indirect through integrative strategic performance measurement system. To test hypotheses, a structural equation model with AMOS is applied to questionnaire survey data from 106 manufacturing firms. The empirical findings are as follows. First, the results revealed the existence of a significant and positive association between differentiation strategy and integrative strategic performance measurement system. Second, the results also indicate that integrative strategic performance measurement system has a significant effect on organizational outcomes. Finally, it is proposed that integrative strategic performance system help firms with differentiation strategy to achieve high organizational outcomes.