Journal of Information Technology Services (한국IT서비스학회지)

Korea Society of IT Services (한국IT서비스학회)
권호 표지

An Exploratory Study on the BSC Project Issues Influencing Business Process Innovation

BSC 프로젝트 활동이 기업의 업무혁신에 미치는 영향

  • Published : 2006.12.31
Download PDF
⟨ Previous Next ⟩

Abstract

The research is intended to satisfy two interesting research purposes: one is to examine activities of both BSC adotion phase and implementation phase under carrying BSC project. The second purpose is to analyze the influence from those activities towards innovating business world. This study was conducted thru online questionnaires via online survey system during 3 months for targeting mainly on business users and consultants. The findings of the study suggest that employee's involvement, BSC information sharing, collaboration cross task related teams have major roles to operate BSC successfully. From findings, KPI choice, top-down goal allocation, budgeting allocation have strong influences on upgrading business innovations. Those businesses like to considering adoption of BSC can benefit from the findings of the research.

Keywords

References

  1. 신홍철, 김육덕, 'BSC의 핵심도구인 전략지 도의 올바른 이해와 활용', 회계저널, 제12 권 제2호(2003), pp.1-34
  2. 정형철, 임성준, '전략실행을 위한 전략적 성 과측정 지표에 관한 연구', 인사조직연구, 제8권 제2호(2000), pp.63-92
  3. 허종락, 박무현, 'BSC 성과지표간 인관관계 분석', 경영연구, 제19권 제1호(2004), pp. 187-213
  4. Adams, S. M., J. Sarkis, and D. Liles, 'The Development of Strategic Performance Metrics', Engineering Management Journal, Vol.7, No.1(1995), pp.24-32
  5. Bolton, R. N. and Lemon, K. N., 'A Dynamic Model of Customer's Usage of Services: Usage as an Antecedent and Consequence of Satisfaction', Journal of Marketing Research, Vol.36, No.2(1999), pp.171-186 https://doi.org/10.2307/3152091
  6. Bryant, Jones, D. and S. Widener, 'The Balanced Scorecard: A Cross-Sectional Investigation of Lead/Lag Relations', Working Paper, Ohio State University, 2000
  7. Charan R. and G. Colvin, 'Why the CEOs Fail', Fortune, June 21, 1999
  8. Chow, C. W. Haddad and J. E. Williamson, 'Applying the Balanced Scorecard to Small Companies', Management Accounting( August), (1997), pp. 21-27
  9. Cobbold, I. M. and G. Lawrie, 'The Development of the Balanced Scorecard as a Strategic Management Tool', 2CG Conference Paper, Cambridge UK, 2002
  10. Cronbach, L. J., 'Statistical Tests for Moderator Variables: Flaws in Analysis Recently Proposed', Psychological Bulletin, Vol.69, No.3(1987), pp.161-182 https://doi.org/10.1037/h0025471
  11. Davis S. and T. Albright, 'An Investigation of the Effect of Balanced Scorecard Implementation on Financial Performance', Management Accounting Research, Vol. 15, No. 2(2004), pp.135-153 https://doi.org/10.1016/j.mar.2003.11.001
  12. Dinesh, D. and E. Palmer, 'Management by Objectives and The Balanced Scorecard: Will Rome Fall Again?,' Management Decision, Vol.36, No.6(1998), pp.363-368 https://doi.org/10.1108/00251749810223529
  13. Drucker, P., 'The Information Executives Truly Need,' Harvard Business Review, January-February(1995), pp.54-62
  14. Gumbus and Lussier, 'Entrepreneurs Use a Balanced Scorecard to Translate Strategy into Performance Measures', Journal of Small Business Management, Vol.44, No. 3(2006), pp.407-425 https://doi.org/10.1111/j.1540-627X.2006.00179.x
  15. Hendricks, Menor and Wiedman, 'The Balanced Scorecard: To adopt or not to adopt?', Ivey Business Journal Online, http://www.iveybusinessjournal.com/vie w_article.asp?intArticle_ID=527, 2004
  16. Hoque, Z. L. and W. James, 'Associating Balanced Scorecard Performance Reporting with Size and Market Factors : Impact on Organizational Performance', Working Paper, Griffith University, Australia., 1998
  17. Ittner, C. D., and D. F. Larcker, 'Innovations in Performance Measurement: Trends and Research Implications', Journal of Management Accounting Research, Vol.10 (1998), pp.205-238
  18. Ittner, C. D., and D. F. Larcker, 'Assessing Empirical Research in managerial Accounting: A Value-Based Management Perspective.', Journal of Accounting and Economics, Vol.32(2001), pp.349-410 https://doi.org/10.1016/S0165-4101(01)00026-X
  19. Kaplan, R. S, and D. P. Norton, 'The Balanced Scorecard-Measures that Drive Performance,' Harvard Business Review, Vol.70, No.1(1992), pp.71-79
  20. Kaplan, R. S, and D. P. Norton, The Balanced Scorecard, Harvard Business School Press, 1996a
  21. Kaplan, R. S, and D. P. Norton, 'Using the Balance Scorecard as a Strategic Management System', Harvard Business Review, Vol.74, No.1(1996b), pp.75-85
  22. Kaplan, R. S, and D. P. Norton, The Strategy- Focused Organization, Harvard Business School Press, 2001
  23. Kennedy, and J. Affleck-Graves, 'The Impact of Activity-Based Costing Techniques on Firm Performance', Journal of Management Accounting Research, Vol.13(2001), pp.19-45 https://doi.org/10.2308/jmar.2001.13.1.19
  24. Malina, M. A. and F. H. Selto, 'Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard', Journal of Management Accounting Research, Vol.13(2001), pp.47-90 https://doi.org/10.2308/jmar.2001.13.1.47
  25. Mark Graham Brown, 'Keeping Score- Using the right Metrics to drive worldclass Performance', Quality Resource(1996)
  26. Martinson S, M., Davison and Tse, 'The Balanced Scorecard : A Foundation for The Strategic Management of Information Systems.', Decision Support Systems, Vol. 25(1999), pp.71-88 https://doi.org/10.1016/S0167-9236(98)00086-4
  27. McMann, P. and A. J. Nanni, 'Is Your Company Really Measuring Performance?,' Management Accounting, Vol.76, No.5 (1994), pp.55-58
  28. McWhorter, L. B., 'The Balanced Scorecard : An Empirical Analysis of Its Effect on Manager's Job Satisfaction and Performance Evaluations', PhD Dissertation, University of Kentucky, Lexington, Kentucky. US., 2001
  29. Niven, P. R., Balance Scorecard Step-by- Step, John Wiley & Sons Inc, New York, 2002
  30. Norreklit, H., 'The Balanced on the Balanced Scorecard-Critical Analysis of Some of Its Assumptions.', Management Accounting Research, Vol.11(2000), pp.65-68 https://doi.org/10.1006/mare.1999.0121
  31. Raymond a. Archer, 'Enabling a Whole New(and Customer-Focused) Structure at the DLA', Balanced Scorecard Report, November-December(2002), pp.8-9
  32. Robert, W. and Simon, S. A, 'What Drivers the Performance of Financial Institutions?', Financial Institution Center in Wharton School, University of Pennsylvania, 1998
  33. Rose, K. H., 'A Performance Measurement Model', Quality Progress, Vol.28, No.2 (1995), pp.63-66
  34. Stewart, T., 'The Status of Communication Today', Journal of Strategic Communication Management,(1999)
  35. Tucker, M. L, Meyer, G. D. and J. W. Westerman, 'Organizational Communication: Development of Internal Strategic Competitive Advantage', Journal of Business Communication. Vol.33, No.1(1996), pp.51-69 https://doi.org/10.1177/002194369603300106
  36. Towers Perrin, 'Inside the Balanced Scorecard', Consumption Report, January (1996), pp.1-5