The Journal of Information Systems (한국정보시스템학회지:정보시스템연구)

Korea Association of Information Systems (한국정보시스템학회)
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The analysis of causal relationship of SCM performance based on BSC framework

BSC에 기반한 SCM 성과간의 인과관계 분석

  • 김미애 (경북대학교 대학원 경영학부) ;
  • 서창교 (경북대학교 경영학부)
  • Received : 2014.07.17
  • Accepted : 2014.11.03
  • Published : 2014.12.30
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Abstract

The effective supply chain management(SCM) is a matter of survival in many firms because successful supply chains will effectively coordinate their processes, focus on delivering customer value, eliminate unnecessary costs in key functional areas, and create performance measurement systems. The balanced scorecard(BSC) is widely used to measure the performance of the SCM. The BSC framework suggests that balance is obtained by adopting performance measures from four different areas. In this study, we analyzed the causal relationship of SCM performance based on BSC framework. First, we reviewed the nested causal relationships among four different perspective of the BSC, namely, business process perspective, customer perspective, financial perspective, and innovation and learning perspective. Then, we used the chi-square difference test to identify the best model to fit the causal relationship of SCM performance. Of the 800 questionnaires posted, a total of 265 questionnaires were returned after one follow-up. A total of 66 questionnaires were eliminated due to largely missing values. The major finding says alternative model 3 is dominant to other models to fit causal relationships among four different perspective of the BSC. Innovation and learning perspective positively influence on customer perspective, business process perspective, and financial perspective. Business process perspective also positively influence on customer perspective and financial perspective whereas customer perspective does not influence on financial perspective significantly.

Keywords

References

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