BSC 인식, 상사신뢰, 그리고 관리적 성과 간의 관계－군 조직을 중심으로－

The purpose of this study is investigating the relationship between BSC recognition being classified with understandability and utility, trust in supervisor, and managerial performance for military organization. In recent years, the introduction of BSC has been extended to non－profit organizations. For all this stream of working－level, prior studies on BSC has still focused on only profit organizations. Furthermore, these studies has limitations that the effects of supporting factors was only verified in institutional dimension. Therefore, this study try to examine the relationship between BSC recognition, trsut in supervisor, and managerial performance for military organization. The results from analyzing PLS－SEM show that the both dimensions of BSC affect to managerial performance positively, but to trust in supervisor positively only utility. Meanwhile, trust in supervior shows positive effect to managerial performance and these results are in accord with prior studies in managerial accounting. All these results take together, trust in supervior acts as mediating role in relationship between BSC utility and managerial performance. And this result is robust by mediating effect analysis.