IT 균형성과표를 활용한 IT 성과지표 가중치 비교분석 (Analyzing Weighting of Corporate IT PerformanceMeasures by IT Balanced Scorecard)

서지정보

· 발행기관 : 한국경영학회
· 수록지 정보 : 경영학연구 / 34권 / 6호 / 1807 ~ 1828페이지
· 저자명 : 임영희, 손명호, 이희석

초록

Kaplan과 Norton이 기업의 성과 측정을 위해 제안한 BSC개념을 IT 성과평가에 적용한 개념이 IT-BSC이다. IT가 조직 성과에 미치는 영향은 직접적인 화폐 가치로 측정하기 어렵기 때문에, 기존 연구들은 정성적 효과를 정량적 효과와 같이 강조해왔다. IT-BSC 체계는 정보시스템의 정량적, 정성적 효과 뿐 아니라 현재 및 미래 관점까지도 포함하는 개념으로 최근 IT 컨설팅 업체를 중심으로 활발히 사용되어지고 있다. 본 연구에서는 IT 성과측정 지표와 비즈니스 특성 간의연관성을 살펴 보기위해 산업유형 및 IT 아웃소싱 특징이 조직의 IT 성과를 측정하는 측정지표에 어떠한 영향을 미치는지를 가중치를 비교하는 방법을 통해 분석하였다. 본 연구의 성과측정 체계는 IT-BSC와 IT 성과 측정에 대한 선행연구들의 지표를 4 가지 측면(경영성과 기여, 사용자 성과, 운영효율성, 미래대응성)으로 분류하여 사용하였다. 제조업, 금융업, 서비스업, 공공기관의 총 75개 기업을 대상으로 설문조사를 실시한 결과 산업의 특성과 IT 아웃소싱 특징에 따라 서로 다른 IT 성과 측정 기준을 가지고 있는 것으로 나타났다. 특히, 정보화 수준이 높다고 평가되는 기업들이 타 기업과비교하여 볼 때 미래 대응성을 더 강조하고 있다는 결과는 주목할 만하다

영어초록

Not like few years ago when many enterprises invested in IT resources competitively, nowadays they emphasize realistic investment and evaluation. It is difficult to evaluate the benefits of IT investment, in spite of radical rising of its scale. IT performance evaluation studies are divided into two categories. One focuses on quantitative effects measured in terms of monetary value; the other focuses on qualitative effects (soft benefits). Because it is not a trivial task to measure the effects of IT from a single perspective in isolation, several integrative concepts have been proposed; IT-BSC (IT-Balanced Scorecard) is one of them.
IT-BSC applies BSC(Balanced Scorecard) performance measures proposed by Kaplan and Norton to evaluating information systems. It consists of four perspectives such as ‘Business Contribution’ (financial benefit of information systems), ‘User Orientation’ (benefits of systems users), ‘Operational Excellence’ (efficiency of information systems provision), and ‘Future Orientation’ (preparation for future business changes). Furthermore, IT-BSC provides the links among IT strategic focuses.
The choice of performance measures and the relative importance (i.e., weights) of measures are critical to formulating strategies. It can help companies better identify which measures to focus on and which to ignore. These weights vary depending on the purpose of information systems and managerial factors of companies. To understand the relationship between managerial factors and IT performance, this paper addresses the following research issues: (i) Does industry type as a managerial factor affect the weighting of IS performance measures? (ii) Do companies outsourcing their systems have different view about IS performance measures? (iii) Like the BSC concept, do companies with the emphasize on the ‘Future Orientation’ perspective get better performance in information systems? To solve for these questions, this paper investigates the weights of IT performance measures according to industry type and IT outsourcing characteristics. In addition, the effect of IT intensity is explored. A survey is conducted from 75 corporate IT managers, who work for manufacturing companies (26.7%), financial companies (25.3%), service companies (29.3%), and nonprofit institutions (18.7%). It is found that IT-BSC weights differ in industry type and outsourcing characteristics. While the manufacturing group emphasizes the business contribution perspective, the service and financial groups emphasize the user orientation perspective. Specially, public organization group emphasizes user satisfaction and stable operation more than financial benefits. It is also found that the selective outsourcing emphasizes the business contribution while the integrative outsourcing emphasizes the future orientation. Finally, this paper found that IT intensive companies tend to emphasize future readiness measures than operation excellence measures.
Our study results will be able to help IT managers align IT strategies with the enterprise’s strategic direction.

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