BSC 환경하의 고등교육 기관의 성과지표간 관계분석

The primary objective of this study is to investigate the structural relationship among nonfinancial performance indicators in higher educational institute under BSC framework suggested by Kaplan and Norton(1992). The test results of hypotheses showed that firstly, learning and growth perspective of the model has positive effects on the internal business and production process perspective. Secondly, the internal business process perspective of the model has positive effects on the customer perspective. However, the learning and growth perspective did not have direct effects to the customer perspective. Rather, it had indirect effects to the customer perspective. Theses results are meaningful in that they reconfirm Z－form structure which is assumed in Kaplan and Norton’s BSC model. Thus it is meaningful to identify the relationship among the core construct of nonfinancial leading performance indicator；learning and growth perspective, internal business perspective, and customer perspective under the BSC framework of higher educational institute. Future studies should expand the horizon of this study by collecting data from more Universities, faculties and staff members of colleges, including financial perspectives in the analysis, and developing reliable measures applicable to public sectors.