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BSC의 도입이 중국기업 경영성과에 미치는 영향

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Alternative Title
An Empirical Investigation of the Effect of BSC on the Performance of the Chinese Firms
Abstract
BSC(Balanced Scorecard) has been considered one of most important management tools in the past 75 years. Literature shows many companies think BSC has brought break through results. Among 25 global management frameworks, BSC takes the fifth place in terms of rate of utilization. BSC has become the most popular and efficient tool. Along with the rapid economy development, Chinese enterprises act more and more international. Since Chinese traditional business performance evaluation system and strategy implementation mechanism has could not meet the demand of management innovation and decision, Chinese enterprise should positively apply the universally accepted management tools, including BSC to improve business management level and enhance international competitiveness.
The purpose of this study is whether the enterprise's operating results can be affected by the introduction of BSC. The expected result is that the Accounting results and stock price of enterprises which introduced BSC would be better than the enterprises which does not introduced BSC. We hope that BSC could be introduced by lots of Chinese enterprises, which can contribute to the performance of enterprises in China. The specific expressed as follows: 1) the introduction of BSC has influence on the accounting results of the enterprises in China 2) It can affect the market outcomes by the introduction of BSC in China enterprises.
The results of this study show that, to the enterprises which introduced BSC, there is significant correlation between current and future accounting performance and the performance of the stock market.
The results of this study can be summarized as follows:

First, firms which use BSC are significantly, but negatively associated with ROAit and ROAit+1, so hypothesis 1-1 was rejected.
Second, firms which use BSC are significantly, and positively associated with ROEit and ROEit+1, so hypothesis 1-2 was supported.
Third, firms which use BSC are significantly, and positively associated with EPSit and EPSit+1, so hypothesis 2-1 was supported.
Forth, firms which use BSC are significantly, and positively associated with OPERATINGit and OPERATINGit+1, so hypothesis 2-2 was supported.

The limitation of this study is that, BSC is not introduced by many enterprises in China, which may lead to the decline of the reliability of our results, the sample number should be enlarged in future researches. Secondly, limitation is the distinction of BSC introducing is not so clear, the BSC is introduced by the entire firm, or just some department. Since the collection of the debt rate, the size of the company, and the growth opportunity of the enterprises was made under a indecisive division about the introduction of BSC, the reliability of this study may be reduced. In the future work, we could compare the performance of enterprises in China before and after introducing BSC, and for the enterprises which introduced BSC, the further study could go for the influencing factors of the enterprise's external performance.
Author(s)
진요
Issued Date
2014
Awarded Date
2015. 2
Type
Dissertation
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000007065
Alternative Author(s)
Yao Chen
Department
대학원 회계학과
Table Of Contents
제1장 서론 1
제1절 연구의 배경 및 목적 1
1. 연구의 배경 1
2. 연구의 목적 3
제2절 연구의 방법 및 논문 구성 3
1. 연구의 방법 3
2. 논문의 구성 4

제2장 이론적 배경 및 선행연구의 검토 5
제1절 BSC의 개념 및 구성요소 5
1. BSC의 개념 5
2. BSC의 구성요소 6
1) 재무관점 7
2) 고객관점 9
3) 내부프로세스관점 11
4) 학습 및 성장관점 12
제2절 중국 BSC 도입 현황 13
제3절 BSC의 선행연구의 검토 14
1. BSC의 구축에 관한 연구 14
2. BSC와 기업성과 간의 관련성 16
1) 해외 선행연구 17
2) 국내 선행연구 18
3) 중국 선행연구 21
4) 선행연구의 한계점 및 본 연구의 차별점 25

제3장 연구 설계 26
제1절 연구 가설의 설정 26
제2절 모형의 설계 28
제3절 변수의 정의 및 표본기본의 선정 29
1. 종속변수: 경영성과 29
2. 독립변수: BSC 도입유무 29
3. 통제변수 30
4. 표본기본의 선정 31

제4장 실증 분석 36
제1절 기술통계 분석 36
제2절 당기와 미래에 대한 변수간 상관계수 37
1. ROA 변수 간 상관관계 분석 37
2. ROE 변수 간 상관관계 분석 38
3. EPS 변수 간 상관관계 분석 39
4. OPERATING 변수 간 상관관계 분석 40
제3절 차이분석 결과 41
제4절 가설 검증 42
1. BSC 도입이 기업의 회계적 성과에 미치는 영향 42
2. BSC 도입이 기업의 시장성과에 미치는 영향 44

제5장 결 론 48
제1절 연구결과의 요약 및 시사점 48
제2절 연구의 한계 및 향후 방향 49


참고 문헌 50
Degree
Master
Publisher
제주대학교 대학원
Citation
진요. (2014). BSC의 도입이 중국기업 경영성과에 미치는 영향
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General Graduate School > Accounting
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