均衡成果情報의 擴散 및 使用程度가 企業成果에 미치는 影響 = (The) Effect on Organizational Performance of the Deployment and the Usage of the Balanced Performance Information

다국어 초록 (Multilingual Abstract)

The purpose of this study is to find out the relationship between the deployment and the usage of the balanced performance information and corporations performance. Also, This study tries to find out factors affecting the deployment and the usage of the balanced performance information.
The main motivation for this study is to evaluate a research structure in which, in a corporate situation, the relationships among factors affecting balanced performance information and the corporation's balanced performance.
The major findings are as follows:
First, the size of the firm (SIZE), the position of products in the product life cycle (POSI), and the firm's growth opportunity (GROWTH) are hypothesized to be positively associated with the degree of the deployment of the balanced performance information (DEPLOYMENT). The data shows that SIZE and GROWTH are significantly related to DEPLOYMENT.
Secondly, SIZE, LIFE, and GROWTH are also hypothesized to positively affect the degree of the usage of the deployment of the balanced performance information (USAGE). The data analysis concludes that only SIZE and GROWTH positively affect USAGE.
Thirdly, the corporation's balanced performance (PERFORMANCE) are also hypothesized to be positively affected by DEPLOYMENT, and USAGE. The data supports the hypothesis.
Finally, SIZE, LIFE, and GROWTH modulate the relationship between DEPLOYMENT [USAGE] and PERFORMANCE. As SIZE of the firm is bigger, the greater is the degree of relationship between DEPLOYMENT and PERFORMANCE. The LIFE variable is found to be not significant.
In conclusion, this study shows that the DEPLOYMENT and USAGE variables are found to be significant so that the contextual variables are important in building a control system such as Accounting Information System or Enterprise Resource Planning. Also SIZE and GROWTH can be also significantly factors not only directly affecting the degree of DEPLOYMENT and USAGE but indirectly modulating the degree of the relationship between DEPLOYMENT [USAGE] and PERFORMANCE.

목차 (Table of Contents)

• 목차
• 제Ⅰ장 서론 = 1
• 1. 연구의 목적 = 1
• 2. 연구방법과 논문의 구성 = 5
• 제Ⅱ장 연구배경 = 7
• 1. 균형성과표(Balanced Scorecard)의 개념 = 7
• 2. 균형성과표(Balanced Scorecard)의 관점 = 11
• 3. 균형성과표(BSC)의 구성 요소 = 20
• 4. 균형성과표(BSC) 성과측정치간의 인과관계 = 24
• 제Ⅲ장 선행연구 = 27
• 1. 기업성과시스템의 효과적인 구축사례 = 27
• 2. 기업성과 시스템의 성공적인 구축에 관한 연구 = 29
• 3. 기업성과간의 인과관계에 관한 연구 = 32
• 4. 기업성과의 관련성에 관한 연구 = 35
• 5. 선행연구의 요약 및 시사점 = 37
• 제Ⅳ장 연구모형 및 연구가설 = 41
• 1. 연구모형 = 41
• 2. 연구가설 = 42
• 3. BSC 확산정도 및 BSC 사용정도 = 45
• 4. 기업성과 = 48
• 5. 변수의 측정 = 51
• 제Ⅴ장 연구방법 = 57
• 1. 자료수집과 분석방법 = 57
• 2. 기본통계량 = 58
• 3. 요인분석과 상관관계 = 59
• 4. 가설검증 = 63
• 5. 분석결과의 논의 = 79
• 제Ⅴ장 결론 = 83
• 1. 연구결과의 요약 = 83
• 2. 연구의 시사점, 한계점 및 향후 연구방향 = 86
• 참고문헌 = 90
• ＜설문지＞ = 100
• Abstract = 105