기업의 시장지향성과 균형성과표의 연계가 기업성과에 미치는 영향
Linkage between Market Orientation and Balanced scorecard: Impact on the Organization Performance
The objectives of this study were two-fold. The first purpose of this study is to examine the structural relationships between market orientation, BSC and firm performance. The second purpose of this study is to examine the cause-and-effect relationships of BSC. To achieve this objective, 107 of Korea companies responded to a questionnaire. The questionnaire was designed using determinants from marketing and accounting literature. The data were analyzed by structural equation model. The empirical result indicates that the proposed model fits the data pretty well. The findings can be summarized as follows: First, market orientation have a positive effect on learning & growth, internal business process, and customer performance. Second, learning & growth and internal business process was a positive effect on financial performance, but not statistically significant. In addition, customer performance was a positive effect on firm performance. Finally, it was verified to the linkage of cause-and-effect relationships between learning & growth and internal business process, and between internal business process and customer performance. This result is to examine interrelationships of business performance measures multi-dimensionally. Theoretical contributions, limitations, and future research directions are discussed at the end of the paper.
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