BSC의 경영통제 효과에 관한 실증연구 = An Empirical Study on Management Control Effect of BSC

국문 초록 (Abstract)

본 연구의 목적은 BSC의 전략경영통제시스템 효과에 관한 증거를 제공하는 것이다. 현대 기업의 유효한 경영통제시스템은 전략 커뮤니케이션 도구로서의 특성과 성과측정시스템으로서의 역할을 포함하여야 하며 전략정렬 및 집중과 효과적인 동기부여를 통하여 조직성과의 개선에 영향을 미친다. BSC 경영통제, 전략정렬, 동기부여 그리고 인식된 성과 사이의 관계를 구조방정식모형을 사용하여 검증하였다. 전략실행 및 조직단위의 성과측정과 평가를 위하여 BSC를 사용하는 K은행의 지점들로부터 수집한 설문자료가 연구에 이용되었다. 실증분석 결과 BSC 경영통제는 전략정렬, 동기부여와 유의한 정의 관계를 가지지만 조직성과의 개선에는 직접적으로 영향을 미치지 못하는 것으로 나타났다. 전략정렬과 동기부여는 조직성과의 개선을 가져왔으며, BSC 경영통제는 전략정렬 및 동기부여를 통하여 조직성과를 개선한다는 결과도 확인되었다.
결과적으로 본 연구에서 BSC의 전략경영통제시스템으로서의 효과성에 관한 증거를 찾을 수 있었다. 이러한 결과는 BSC를 전략경영통제도구로서 사용하거나 사용을 고려 중인 기업들에게 실무적인 유용성을 제공할 뿐만 아니라 BSC와 경영통제시스템에 대한 미래의 관리회계연구에 이론적 바탕을 제공한다.

다국어 초록 (Multilingual Abstract)

The objective of this study is to provide evidence on the effectiveness of the BSC as a strategic management control system. The effective management control system should contain both the characteristics of communication device of strategy and the attributes of measurement system. And an effective management control system might be considered to affect improved performance through strategic alignment and focus, and effective motivation.
In this study, the hypothesized causal model representing the key relationships among BSC management control, strategic alignment, motivation and perceived outcome was tested using structural equation modeling technique. 82 usable data were collected from questionnaire responses of 24 random branch offices of K bank in Korea. The bank introduced the BSC to advance its strategy, and to measure and evaluate performance of branch offices.
The results indicate that BSC management control was positively related to the strategic alignment and motivation, but not directly related to the performance improvement. The strategic alignment was positively related to the perceived performance and a direct positive linkage was found between the motivation and the perceived performance. The strategic alignment and the motivation are important intervening variables in the relation between BSC management control and perceived performance improvement.
In summary, the results of this study find evidence on the effectiveness of the BSC as a strategic management control system. Furthermore, a properly constructed BSC as a management control device could improve organizational performance via strategic alignment and motivation. These findings may have promising practical implications for organizations adopting or considering adopting the BSC as a strategic management control device, as well as theoretical implications for the future management accounting research on the BSC and the management control systems.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 이론적 배경과 선행연구의 검토
• Ⅲ. 연구의 설계
• Ⅳ. 실증분석 결과
• Ⅴ. 결론
• 요약
• 참고문헌
• Abstract

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