균형성과정보활용이 의사소통과 전략정렬을 통해 직무성과에 미치는 영향：BSC관점을 중심으로

BSC has been adopted by many companies as a strategic performance measurement and communication tool. This study investigates the relationship among the balanced performance indicator usage, communication, strategic alignment and job performance. By communicating the vision, strategy and practical method within organization, BSC helps employees understand their role which results in the increase of strategic alignment. Data were collected by a survey questionnaire from 84 organizations. The samples were divided into three groups; BSC adoptive company group(35), BSC non-adoptive company group(41) and BSC adopting company group(8). This study analysed only two groups; BSC adoptive company and non-adaptive company group. According to the result of this study, the extend of the balanced performance indicator usage gives positive impact on the job performance and also the impact increases by the effect of mediating variables mentioned above. However, in the BSC non-adoption company group, the balanced performance indicator usage effects on job performance negatively controlling the effect of strategic alignment. Findings of the role of mediating variables in this study provides a useful way of investigating how the balanced performance indicator usage works for increasing job performance and some practical implications on the efficacy of BSC.