Study on the effects of the relationship between contingency variables and BSC system property variables on BSC system performance

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Study on the effects of the relationship between contingency variables and BSC system property variables on BSC system performance

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Abstract

Compared to the functions provided by the BSC system, previous research studies on BSC system did not take into consideration the organizational environments or were unable to reflect its theoretical structure. In this study, the interaction between the relationship of contingency variables and BSC system property variables that affects the BSC system were observed from a contingency theory perspective and a empirical analysis was conducted through questionnaire surveys. The results showed that an organization's decentralization, task structured, interrelationship of task and CEO interests interacted with the BSC system property variables. Through this, concrete implementation and utilization methods of the BSC system that fits the needs of a company were presented.

In recent years, companies are developing their core competencies in order to acquire a sustainable competitiveness while adapting to the rapidly changing business environment. In addition, by accurately analyzing a wide array of company information and finding issues to be resolved, companies are actively seeking a strategic enterprise management technique that can maintain a sustainable competitiveness. From this point, BSC (Balanced Scorecard) evolves from the limits of performance management based on finances towards performance management that includes future-oriented potential value perspectives. This management innovation framework that aims at strategic alignment and strategy execution tool is being welcomed by many today.

Abstract
Introduction
Theoretical background
Research design
1. Research model and hypothesis
2. Setting and measurement of variables
Data collection method
Analysis
1. Descriptive statistics
2. Reliability verification
3. Validity verification
4. Research hypotheses verification
Conclusion
References

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[...] Source approachability, range of information, the processing level of information) will have an effect on BSC system performance Setting and Measurement of Variables Contingency Variables In this study, contingency variables are set focusing on the BSC system user environment, to be more precise, the organizational properties that must be critically considered for companies with BSC system. For companies that have implemented BSC system, the method for selecting and cascading their strategic objectives are critical decisions. The objectives set from the top down have the strength that it can reflect the intention of the CEO, but it may not cascade to lower levels of the organization. [...]

[...] Verification of Research Hypothesis 1 The relationship between the organization's centralization and BSC system property variables and its effects on BSC system performance were verified in hypothesis 1-1 and The analysis results showed that organizational centralization have negative affection to user satisfaction(p [...]

[...] pp 33- Gorry G. A. and Morton, S.; A Framework for Management Information Systems, Sloan Management Review, Vol. pp 55- Gul F. A. and Chia, Y. M.; The Effect of Management Accounting Systems, Perceived Environment Uncertainty and Decentralization on Managerial Performance: A Test of Three-way Interaction, Accounting, Organization and Society, Vol. pp 413- Huber G. P.; The Nature of Organizational Decision Making and the Design of DSS, MIS Quarterly, Vol. pp BSC Collaborative Inc.; BSC Functional Standards Release 1.0 a Kaplan R. S. [...]

[...] M.; Automating the balanced scorecard methodology, Midrange Systems, Vol. 11(44) Nicolaou A. I.; A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects, International Journal of Accounting Information Systems, Vol. pp 91- Nidumolu S., The effect of coordination and uncertainty on software project performance: residual performance risk as an intervening variable, Information Systems Research, Vol. pp 192- Nidumolu S., Inter-organizational information systems and the structure and climate of seller-buyer relationships, Information and Management, Vol pp 89- Niven P.R., Balanced scorecard step-by-step: Maximizing performance [...]

[...] Table 9 Variable Reliability Analysis Results Variables organizational centralization Contingency Variables task structuralization interrelationship of task CEO interests Source approachability of information BSC System range of information Variables processing level of information BSC System Performance Variables user satisfaction Items Cronbach's alpha Validity Verification 9 In this study, factor analysis were conducted for the structural validity, or in other words convergent validity and discriminant validity between the measured items, and were evaluated by its factor load and Eigen value as per VARIMAX rotation methods. [...]

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