기업 성장과정에서 제도 혁신과 성공요인 분석：S社 사례

The purpose of this study is to examine the impact of corporate’s capability factors during taking the various management systems. We analysed the case of a major Korean auto－parts company(S Corp.) which experienced both failure and success for adopting strategic performance measurement systems and found the impact of corporate’s capability factors；especially the importance of communication. We collected data with 1：1 interview of employees and also used data from a previous study which focused on defining the cause of failure of BSC as performance measurement systems. The four corporate’s capability factors to adopt successful strategic performance measurement systems are the attendance of CxO level, the connectivity between vision and strategy, the understanding level of strategic performance measurement systems and the change management based on internal communication. In this case, the result indicates that S Corp. has experienced difficulty because of the weak connection between vision & strategy and low level of understanding. Especially, the acceptance level of corporate’s effort to focus on change management with efficient communication between employees was very low. The results show that the willingness of employees is very important when a company tries to take a new management system. At the second trial, general level of the four corporate’s capability factors was improved. The weakest factor’s improvement which was related with change management based on communication was outstanding. The implication of this study can be interpreted that when taking the strategic performance measurement systems, company should consider the order of priority. Especially, it is important to emphasize the role of change management to improve acceptance level of employees.