공군 책임운영기관의 BSC 도입성과에 관한 연구:정보시스템 성공모형을 기반으로

The Republic of Korea Air Force’s Performance-Based Organizations operate a Balanced Scorecard (BSC)–based performance management system in which performance indicators are managed through an intranet-based Performance Management System (PMS). Yet empirical evidence remains limited on how BSC perspectives are perceived by users and translated into performance and continued PMS use. This study examines how the four BSC perspectives influence job performance and continuance intention through perceived usefulness and user satisfaction, using structural equation modeling. The results show that the internal process and customer perspectives significantly enhance perceived usefulness, while only the customer perspective positively affects user satisfaction. The financial and learning and growth perspectives do not significantly influence user perception variables, reflecting organizational conditions where these dimensions are less directly experienced at the user level. Perceived usefulness and user satisfaction have positive effects on both job performance and continuance intention, confirming a pathway through which BSC implementation outcomes are realized via user perception and linked to system utilization. This study demonstrates that the effectiveness of BSC implementation in Air Force Performance-Based Organizations emerges through user perception–based performance realization. The findings highlight the need to refine performance indicators by considering perceptibility differences across BSC perspectives and offer practical implications for strengthening PMS utilization.