성과동인과 성과측정치를 활용한 BSC 모형의 고객관점과 재무관점간 인과관계 분석 Causality Analysis between Customer Perspective and Financial Perspective by Performance Driver and Performance Measures in BSC
This study tests the descriptive validity of the BSC as a causal model of leading and lagging indicators, especially in the aspect of the customer perspective and the financial perspective. First, this study investigates the performance drivers of the customer perspective and the financial perspective affecting their performances, second, investigates the customer perspective affecting the financial perspective, third, investigates the effect of the strategy linkage and the performance evaluation and bonus plan on the performance drivers and performances of the customer perspective and the financial perspective.A survey collected 68 data from 512 Korean manufacture firms listed on the stock exchange. The results of this study provide support for the cause-effect relationships between the customer perspective and the financial perspective. That is, this study provides support for the effect of the performance drivers of each perspective on its performances, the effect of the performance drivers and performances of the customer perspective on the performance drivers and performances of the financial perspective, and the effect of the strategy linkage and the performance evaluation/bonus plan on the performance drivers and performances of each perspective.Contribution of this study follows, first, this study introduced the performance drivers of each perspective in research model, second, the cause-effect relationships between the customer perspective and financial perspective is supported.
This study tests the descriptive validity of the BSC as a causal model of leading and lagging indicators, especially in the aspect of the customer perspective and the financial perspective. First, this study investigates the performance drivers of the customer perspective and the financial perspective affecting their performances, second, investigates the customer perspective affecting the financial perspective, third, investigates the effect of the strategy linkage and the performance evaluation and bonus plan on the performance drivers and performances of the customer perspective and the financial perspective.A survey collected 68 data from 512 Korean manufacture firms listed on the stock exchange. The results of this study provide support for the cause-effect relationships between the customer perspective and the financial perspective. That is, this study provides support for the effect of the performance drivers of each perspective on its performances, the effect of the performance drivers and performances of the customer perspective on the performance drivers and performances of the financial perspective, and the effect of the strategy linkage and the performance evaluation/bonus plan on the performance drivers and performances of each perspective.Contribution of this study follows, first, this study introduced the performance drivers of each perspective in research model, second, the cause-effect relationships between the customer perspective and financial perspective is supported.
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