Asia pacific journal of information systems

The Korea Society of Management Information Systems (한국경영정보학회)
권호 표지

A Comparative Analysis of Balanced Scorecard Performance Measures Based on Business Strategy

기업 전략에 따른 균형성과표 성과지표 비교분석

  • 손명호 (한국과학기술원 테크노경영대학원, 명지전문대학 경영학과) ;
  • 김재구 (명지대학교 경영대학) ;
  • 유태우 (명지전문대학 경영학과) ;
  • 임호순 (고려대학교 경영대학) ;
  • 이희석 (한국과학기술원 테크노경영대학원)
  • Published : 2003.03.31
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Abstract

This study describes how the weights of performance measures varies depending on business strategy types, such as defenders, prospectors, analyzers, and reactors. A Balanced Scorecard has been widely used for measuring a corporate performance to incorporate financial and non-financial measures simultaneously. Because such performance measurements are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Our test results demonstrate that the weights of the business performance measures differ in the four perspectives-financial, customer, internal process, and learning and growth. Furthermore, there is evidence that the weights of performance measures vary depending on business strategy. Our study results can be used for enhancing the quality of performance measurement systems.

Keywords

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