성과관리제도 도입에 대한 지방공무원의 인식에 관한 연구 : 균형성과표(Balanced Scorecard)를 대상으로

다국어 초록 (Multilingual Abstract)

The purpose of this study is to investigate the perception of local government administrators on the introduction of the Balanced Scorecard (BSC) system as a means of performance evaluation. To achieve this purpose, the study examines the levels of acceptability and investigates on which factors affect the acceptability level of the system by analyzing the results of a survey on the acceptability of BSC.
Questions to be verified through the data analysis are as follows.
First, is there any difference in the acceptability among local governments? Second, how is the level of the acceptability of local government workers on the introduction of BSC? Third, what affects organization members to consider in the process of the system introduction?
The study establishes a system acceptability model as a dependant variable, and classifies such independent variables as organizational elements and individual elements. Organizational elements include innovation, leadership, organizational culture and incentive, while individual elements include education, participation, system understanding and duty burden to analyze their effect on the acceptability of BSC.
The results of the study are as follows.
Differences are found among local governments. Regarding organizational elements, there are differences in innovation, and when it comes to individual elements, there are differences in participation, education, duty burden and system understanding among local governments. On the other hand, no difference is found in incentive and organizational culture among local governments.
When the group is analysed by position, no difference is found by position on the acceptability of BSC and in organizational elements, but a significant difference is found in system understanding and an individual element.
It is found that organizational elements affecting the acceptability of BSC introduction are innovation and appropriate incentive, while individual elements are participation/education regarding system introduction, and duty burden and system elements regarding BSC.
As a result of an analysis using control variables, innovation is found to be significant among organizational elements, while participation/education element is found to have an effect on acceptability among individual elements.
Regarding synthesized elements, elements affecting acceptability are found to be participation/education, incentive, duty burden and system understanding. When it comes to an analysis including controlled variables, elements affecting acceptability are found to be participation/education and duty burden.
In this study, participation/education element includes all the participation and education of the BSC system. Regarding the acceptability of BSC, it is found that participation/education is the most significant element to raise the acceptability. For the successful establishment of BSC, it is needed to raise organizational members' understanding of the system through education and to reduce their resistance through their participation in the introduction of the system.
BSC should not be regarded as a system only measuring and assessing performance. Instead, reward systems and the change of organizational culture based on BSC's philosophy and performance should precede. In addition, various elements affecting the acceptability such as innovation, leadership, organizational culture, incentive and system understanding need to be considered to raise the acceptability of the system.
This study is significant in that it provides a ground for constructing a strategy to raise local government workers' acceptability at the time of BSC introduction. In particular, the study will help raise the acceptability in the future by investigating the biggest affecting element, participation/education, in terms of local government workers' system acceptability.

목차 (Table of Contents)

• 제1장 서론 = 1
• 제1절 문제의 제기 및 연구목적 = 1
• 제2절 연구방법 및 연구범위 = 7
• 1. 연구방법 = 7
• 2. 연구범위 = 8
• 제2장 선행연구 = 11
• 제1절 성과관리의 중요성 = 11
• 1. 성과관리의 등장배경 = 11
• 2. 성과관리 구성 및 개념 = 13
• 제2절 성과관리제도의 종류와 특성 = 23
• 1. 목표관리제(MBO) = 25
• 2. 총체적 품질관리(Total Quality Management) = 35
• 3. 균형성과표(Balanced Scorecard) = 43
• 4. 소결론 = 50
• 제3절 성과관리제도의 수용성 = 55
• 1. 조직학적 측면 = 57
• 2. 행태적 측면 = 61
• 3. 성과관리제도 도입에 대한 수용성 = 67
• 제3장 연구설계 = 72
• 제1절 연구모형 = 72
• 1. 분석틀 = 72
• 2. 거시모형 = 73
• 3. 부분모형 = 74
• 4. 조작적정의 및 가설설정 = 75
• 제2절 설문구성과 자료수집 = 80
• 1. 설문의 구성 = 80
• 2. 자료수집 방법 = 82
• 3. 설문대상의 특성 = 84
• 제4장 지방정부 공무원들의 BSC 대한 인식 분석 = 86
• 제1절 요인분석 = 86
• 1. 수용성에 대한 요인분석 = 87
• 2. 조직요인에 대한 요인 분석 = 88
• 3. 개인적 요인에 대한 요인분석 = 90
• 제2절 주요 요인의 현황분석 = 91
• 1. 제도수용성 빈도분석 = 91
• 2. 조직요인 빈도분석 = 92
• 3. 개인요인 빈도분석 = 94
• 제3절 주요요인의 차이 분석 = 96
• 1. 집단간 평균비교 = 96
• 2. 분산분석 = 99
• 제4절 변수간 상관관계분석 = 102
• 1. 상관관계분석 = 102
• 2. 조직요인 회귀분석 = 103
• 3. 개인요인 회귀분석 = 105
• 4. 요인종합 회귀분석 = 107
• 제 5장 결론 및 정책 제언 = 111
• 1. 연구결과 요약 = 111
• 2. 정책적 함의 = 114
• 3. 연구의 한계 = 116
• 참고문헌 = 117
• 부록 1 = 131
• ABSTRACT = 137