• 대한안전경영과학회지
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• 제19권3호
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• pp.81-87
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• 2017

Performance evaluation has been done using financial indices which are generally regarded as inappropriate for the organizations which are innovative and progressive. Thus, the Balanced Scorecard(BSC) was developed considering long term performance and invisible performance. This BSC has four perspectives of finance, customer, internal operation, and learning. Based on the BSC, a new BSC has been derived with a fifth view of environmental and social perspective, which is now called as a Sustainability BSC. In this study, we evaluated Green IT initiatives using the Sustainability BSC. The initiatives are categorized as RFID, telepresence, paperless office, logistics management etc. The initiatives were evaluated from the view of five perspectives, resulting in high cor relationships among finance, internal operation, and environmental and social perspectives. Namely, good initiatives from the view of environmental/social perspective are also evaluated as good from the view of finance and internal operation perspectives. In this study, we recommend organizations to introduce Green IT initiatives by showing how Green IT initiatives have contributed to the organizations.

• 한국IT서비스학회지
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• 제5권3호
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• pp.45-62
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• 2006

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.

• 경영정보학연구
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• 제9권1호
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• pp.191-214
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• 2007

본 연구는 공공기관의 BSC 도입 및 효율적인 운영에 대한 참고자료를 제시하기 위하여 KMOSCO(Korea Minting & Security Printing Corporation, 한국조폐공사)의 BSC 기반 전략적 성과관리 시스템의 구축사례를 분석하였다. 한국조폐공사의 BSC 기반 내부성과관리제도의 개선과정은 1999년에 도입한 EVA 내부평가제도, 2001년과 2002년의 BSC 도입과 직무분석, 그리고 2004년에 구축된 BSC 통합성과관리시스템으로 구분된다. 한국조폐공사는 BSC의 도입과정에서 CSF 및 KPI 선정에 대한 구성원의 협력을 유도하고 조직의 특성을 고려한 성과지표를 구성함으로써 BSC의 개념을 적절하게 반영하고자 노력하였다. 이는 타 공공기관이 BSC를 도입할 경우에 반드시 고려해야할 점으로 시사하는 바가 매우 크다. 조폐공사는 BSC의 도입과 운영을 통하여 구성원의 전략에 대한 이해도 제고, 성과관리와 평가시스템 개선 등의 가시적인 성과를 나타낸 것으로 평가된다. 이 과정에서 ERP를 기반으로 하여 EIS, KMS 등과 BSC가 효율적으로 연계되는 공사의 정보시스템은 BSC의 운영에 중요한 역할을 수행한 것으로 볼 수 있다. 한국조폐공사는 현재 BSC 시스템의 운영 초기에 있으며, 따라서 종합성과보상시스템, 목표 초과달성에 대한 감점제도, BSC와 예산제도의 연계 등 운영방안의 효율성에 대한 평가가 필요할 것으로 본다.

• 한국IT서비스학회:학술대회논문집
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• 한국IT서비스학회 2005년도 춘계학술대회
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• pp.600-609
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• 2005

다른 경영혁신체계의 도입시와 비슷하게 대다수의 BSC도입 기업들이 성공하지 못한 가장 큰 이유는 기존의 성과관리체계를 BSC의 4가지 관점하에 재설계하는데 급급하거나 구축이후 변화 관리가 제대로 이루어지지 못함으로서 지속적인 전략이행 도구로서 보다는 일회성의 성과평가 수단으로서 머무른데 있다고 볼 수 있다. 본 논문에서는 두 기업에 대한 사례분석을 통하여 BSC를 성공적으로 활용하기 위한 5가지의 성공요소들을 도출하였고 이를 달성하기 위한 이행 방안을 제시하였다.

• Journal of Information Technology Applications and Management
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• 제16권2호
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• pp.1-21
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• 2009

The balanced scorecard(BSC) framework is a tool for strategic decision making and task support that aims for efficiency in performance management and strategy execution. BSC evolved from an old performance management practice, which tended to be limited to a finance-only perspective, to a new system of corporate management looking at corporate tasks from a multi-dimensional, future-inclined value perspective. This form of BSC amounts to a framework capable of driving management innovation and renewing the ways in which companies conceive their strategy and perform their operations. Since BSC draws integrally on user participation, it can be expected that users' satisfaction with BSC systems is an important factor in systems' success or failure. However, previous studies of the BSC system have not yet considered it as a theoretical model, specifically examining BSC system and task characteristics. To date, only a few studies have put forward plans for the implementation and use of BSC systems, and these studies have the common limitation of failing to consider the circumstances or theoretical structure of the companies for which a BSC system is being proposed. This paper then begins to fill some of this gap by characterizing the BSC system from the perspective of contingency theories. Contingency theories can be particularly useful in the Korean context in exploring how different companies use the BSC system in ways determined by their unique environmental characteristics, which may also determine the performance factors behind the application of a company's particular BSC system. In order to provide concrete suggestions for implanting and using the BSC system from a contingency theory perspective, this study sets out to determine the relationships between the contingency variables affecting BSC system performance and BSC system property variables(in given cases) through an empirical analysis. The study takes into account the perspective from which contingency theory is to be applied in individual cases, sets contingency and BSC property variables with reference to the BSC system user's environment and BSC system's character, and frames initial hypotheses concerning corporate structure and environmental variables and BSC system performance variables with reference to previous studies. A survey was then conducted on users in Korean companies that have implemented the BSC system in order to verify the research model and understand results.

• 기술혁신학회지
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• 제11권4호
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• pp.639-670
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• 2008

Kaplan과 Norton(1992)에 의해 소개된 BSC(balanced scorecard)는 다양한 기업과 산업에서 일반적인 성과평가 도구로 활용되고 있다. BSC는 전략적 목표를 구체적인 운영지표에 연계시켜 기업의 목표달성을 효과적으로 평가할 수 있도록 해 주는 장점이 있다. 본 연구는 설립 목적상 공공성을 갖으면서 지식전문가로 구성된 국가R&D조직에 BSC시스템을 구축하고 적용한 사례를 보여준다. 이러한 공공 전문조직이 BSC를 통해 전략적 방향을 재정렬하고 전략집중형 조직(Strategy Focused Organization)으로 변화하기 위해서는, 기관의 고유 미션으로부터 시작하여 비전 재설정, 전략방향과 목표 수립, 핵심성과지표 도출, 전략지도(Strategy Map) 설정, 모니터링 시스템 구축에 이르는 BSC 전체 구축과정에서의 방법론에 대한 이해와 현실적 적용이 성공의 핵심적인 요소라 할 수 있다. 이에 본 K연구원의 사례에서는 그러한 적용과정을 보여줌으로 해서 공공연구기관의 BSC구축에 대한 유익한 시사점을 제공하고자 한다.

• Asia pacific journal of information systems
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• 제17권4호
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• pp.207-228
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• 2007

Measuring Information Technology(IT) organizations' activities have been limited to mainly measure financial indicators for a long time. However, according to the multifarious functions of Information System, a number of researches have been done for the new trends on measurement methodologies that come with financial measurement as well as new measurement methods. Especially, the researches on IT Balanced Scorecard(BSC), concept from BSC measuring IT activities have been done as well in recent years. BSC provides more advantages than only integration of non-financial measures in a performance measurement system. The core of BSC rests on the cause-and-effect relationships between measures to allow prediction of value chain performance measures to allow prediction of value chain performance measures, communication, and realization of the corporate strategy and incentive controlled actions. More recently, BSC proponents have focused on the need to tie measures together into a causal chain of performance, and to test the validity of these hypothesized effects to guide the development of strategy. Kaplan and Norton[2001] argue that one of the primary benefits of the balanced scorecard is its use in gauging the success of strategy. Norreklit[2000] insist that the cause-and-effect chain is central to the balanced scorecard. The cause-and-effect chain is also central to the IT BSC. However, prior researches on relationship between information system and enterprise strategies as well as connection between various IT performance measurement indicators are not so much studied. Ittner et al.[2003] report that 77% of all surveyed companies with an implemented BSC place no or only little interest on soundly modeled cause-and-effect relationships despite of the importance of cause-and-effect chains as an integral part of BSC. This shortcoming can be explained with one theoretical and one practical reason[Blumenberg and Hinz, 2006]. From a theoretical point of view, causalities within the BSC method and their application are only vaguely described by Kaplan and Norton. From a practical consideration, modeling corporate causalities is a complex task due to tedious data acquisition and following reliability maintenance. However, cause-and effect relationships are an essential part of BSCs because they differentiate performance measurement systems like BSCs from simple key performance indicator(KPI) lists. KPI lists present an ad-hoc collection of measures to managers but do not allow for a comprehensive view on corporate performance. Instead, performance measurement system like BSCs tries to model the relationships of the underlying value chain in cause-and-effect relationships. Therefore, to overcome the deficiencies of causal modeling in IT BSC, sound and robust causal modeling approaches are required in theory as well as in practice for offering a solution. The propose of this study is to suggest critical success factors(CSFs) and KPIs for measuring performance for IT organizations and empirically validate the casual relationships between those CSFs. For this purpose, we define four perspectives of BSC for IT organizations according to Van Grembergen's study[2000] as follows. The Future Orientation perspective represents the human and technology resources needed by IT to deliver its services. The Operational Excellence perspective represents the IT processes employed to develop and deliver the applications. The User Orientation perspective represents the user evaluation of IT. The Business Contribution perspective captures the business value of the IT investments. Each of these perspectives has to be translated into corresponding metrics and measures that assess the current situations. This study suggests 12 CSFs for IT BSC based on the previous IT BSC's studies and COBIT 4.1. These CSFs consist of 51 KPIs. We defines the cause-and-effect relationships among BSC CSFs for IT Organizations as follows. The Future Orientation perspective will have positive effects on the Operational Excellence perspective. Then the Operational Excellence perspective will have positive effects on the User Orientation perspective. Finally, the User Orientation perspective will have positive effects on the Business Contribution perspective. This research tests the validity of these hypothesized casual effects and the sub-hypothesized causal relationships. For the purpose, we used the Partial Least Squares approach to Structural Equation Modeling(or PLS Path Modeling) for analyzing multiple IT BSC CSFs. The PLS path modeling has special abilities that make it more appropriate than other techniques, such as multiple regression and LISREL, when analyzing small sample sizes. Recently the use of PLS path modeling has been gaining interests and use among IS researchers in recent years because of its ability to model latent constructs under conditions of nonormality and with small to medium sample sizes(Chin et al., 2003). The empirical results of our study using PLS path modeling show that the casual effects in IT BSC significantly exist partially in our hypotheses.

• 한국IT서비스학회:학술대회논문집
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• 한국IT서비스학회 2003년도 추계학술대회
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• pp.301-308
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• 2003

본 연구의 목적은 IT 아웃소싱의 효익을 정성적이고 정량적으로 측정 가능하게 해 주고, 성과를 지속적으로 관리하게 해 주는 IT BSC 기반의 성과측정 프레임웍을 제안하고자 함이다. BSC는 전통적인 재무적 성과측정 방법에 고객, 내부 비즈니스 프로세스, 학습과 성장과 같은 무형의 효익 보완해 준다는 측면을 가지고 있어, IT 성과를 측정하는데 적용되어 왔다. 본 연구는 IT BSC를 통해 비즈니스 전략과 연계한 성과를 측정하기 위해 지표의 도출, 측정 데이터의 수집에서, 분석 보고에 이르는 전 과정을 제시하고 있다. 이는 IT 아웃소싱의 성과를 정량적, 정성적으로 측정하는 것을 가능하게 해 주는 방법론의 제시라는 데 의의가 있다.

• 한국IT서비스학회지
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• 제9권4호
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• pp.109-121
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• 2010

Most organizations adopt their own performance measurement systems. Those organizations select performance measures to meet their goals. Organizations can give only limited description of what performance measures are. Kaplan and Norton suggest that the Balanced Scorecard (BSC) to complement the conventional performance measures. The BSC can provide management system with a comprehensive strategic vision and integrates non-financial measures with financial measures. The BSC is widely used for measuring corporate performance. This paper investigates how the BSC-based performance measures can be applied to Learning City. The Learning City's performance measures and strategy map on the basis of the BSC are suggested in this research. This paper adopt the AR(assurance region)-DEA model which could limit the range of weight on performance measures to prevent each viewpoint of BSC from having unlimited elasticity. The proposed model is based on CCR model including a property of unit invariance to use the data without normalization process.

• 산학경영연구
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• 제20권2호
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• pp.119-133
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• 2007

본 연구는 경영혁신의 한 기법으로 BSC를 비영리기업인 대학병원에 도입할 경우 영리기업에서와 같이 그 효과가 있는지를 검증하고자 한다. 대학병원 사례에 의한 BSC 성과측정지표간의 인과관계를 알아보기 위하여 구조방정식 모델을 이용하여 분석하였다. BSC 성과측정지표간의 인과관계를 분석한 결과 모두 통계적으로 유의한 것으로 나타나 연구가설이 모두 채택되었다. 향후에는 실제 재무자료를 학습 및 성장 관점, 내부프로세스 관점, 고객 관점과 연계하여 BSC 성과측정지표간의 인과관계를 연구할 필요가 있다.