Earticle

초록

영어

The purpose of this study is to make an empirical analysis on the factors affecting the intention for the continuous use of the BSC system, which has been recently spread in the public sector. Because the object of acceptance is the performance management system based on BSC (Balanced Scorecard) implemented in the form of information systems, this study proposes a research model by applying TAM (Technology Acceptance Model). Independent variables are factors affecting the acceptance of BSC system such as training, communication, IS support, CEO support and personal innovativeness, and we examine their effects on the dependent variable, namely, intention on continuous use via mediating variables: perceived usefulness and perceived ease of use.A questionnaire survey was conducted with public institutions(firms) that had introduced and were operating the BSC system; 264 valid questionnaires are adopted. Collected data are analyzed using SPSS 16.0 and AMOS 7.0. Results of reliability test show that all analyzed data are reliable. In validity test, one item regarding communication was excluded; 9 latent variables and 34 observed variables are used in the final analysis.Based on the results of the hypothesis test through path analysis using a structural equation model, 10 out of 16 hypotheses are accepted. Factors affecting perceived usefulness are training and IS(Information System) support. The analysis results indicate that perceived ease of use is mainly affected by IS support, CEO support, and personal innovativeness among the factors related to the acceptance of the BSC system. This suggests that, contrary to the expectation that the BSC system may be used without difficulty, the manage-ment’s active support is required in order to attain expected improvement in productivity and work efficiency. This was also pointed out in case studies on the construction of the BSC system in public sectors. On the other hand, perceived ease of use is found to affect perceived usefulness. This supports the results of previous researches on TAM. Perceived ease of use and perceived usefulness are found to affect the attitude towards the use of the system. The intention on continuous use is affected more by perceived usefulness than by the attitude towards the use of system. This result supports the results of previous researches on TAM, showing that the BSC system is utilized substantially in worksites. This study is considered meaningful in that it was actually performed on users at public institutions(firms) that had introduced the BSC system and that it empirically tested hypotheses on the acceptance of the BSC system by applying TAM to the research model.

목차

abstract
 Ⅰ. 서 론
 Ⅱ. 이론적 배경
  2.1 BSC와 BSC시스템
  2.2 BSC수용요인
 Ⅲ. 연구모형 및 가설
  3.1 연구모형
  3.2 연구가설
 Ⅳ. 연구 방법론
  4.1 설문개발
  4.2 자료 수집 및 응답자 특성
  4.3 자료분석
 Ⅴ. 결 론
  5.1 연구결과 요약 및 시사점
  5.2 연구의 기여점
  5.3 연구 한계점 및 향후 연구방향
 

저자

• Ohjun Kwon [ 권오준 | Occupational Safety and Health Research Institute, KOSHA ]
• Hyunsik Seo [ 서현식 | Graduate School of Business, Dankook University ]
• JayIn Oh [ 오재인 | Professor, School of Business, Dankook University ] Corresponding author

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