The Journal of Information Systems (한국정보시스템학회지:정보시스템연구)

Korea Association of Information Systems (한국정보시스템학회)
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Factors Affecting Financial Performance of ERP System Based on BSC Framework: The Moderate Effect of Strategic Alignment and the Mediating Effect of Customer and Business Process Perspectives

BSC프레임워크 기반 ERP시스템의 재무 성과 영향요인: 전략적 연계성의 상호작용효과와 고객 및 비즈니스 프로세스 관점의 매개 효과

  • 박기호 (호서대학교, 디지털기술경영학과)
  • Received : 2021.08.13
  • Accepted : 2021.09.10
  • Published : 2021.09.30
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Abstract

Purpose Recently, many organizations are actively adopting enterprise architecture (EA) as a methodology to manage IT assets and build IT-based business system. This study intended to empirically examine how the role of EA operating unit and utilization capability of organizational members impact on system performance at the post-adoption stage. A balanced score card (BSC) is being used as a framework for a company's key performance indicator (KPI). Design/methodology/approach This study tried to investigate the causal relationship between the four perspectives of the balanced scorecard as an influencing factor of the introduction of the Enterprise Resource Planning (ERP) on the financial value. In particular, the mediating effect between the customer's point of view and the business process point of view was investigated between the learning growth point of view and the financial point of view, and the interaction effect (regulating effect) of strategic linkage in the system introduction process was investigated. Findings The results of the study were first, that the organizational learning and growth perspective had a positive effect on the customer perspective, business process, and financial perspective. In addition, the customer perspective and the process perspective also had a positive influence on the financial perspective. Second, between the learning growth and financial perspectives, the customer perspective and the process perspective showed a partial mediating effect. Third, as for strategic linkage, the interaction effect between the customer perspective, the learning growth perspective, and the process perspective and the financial perspective was not significant. The results of this study are expected to provide a framework for performance evaluation to organizations that have introduced ERP systems.

Keywords

Acknowledgement

본 논문은 호서대학교 교비연구비를 지원받은 연구 결과물임(#20210422).

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