정부조직내 Balanced Scorecard의 정착을 위한 연구 - 미국의 각 정부조직들의 경험을 중심으로 - = Establishing Balanced Scorecard within Government Organizations in Korea: Focused on the practices of the federal and local government of the U.S.

다국어 초록 (Multilingual Abstract)

Korean governments(both central and local) have a plan to adopt balanced scorecard as their primary strategic performance management tool. Adopting the cutting-edge tool, it seems that they have a positive belief that the well-known system will bring fascinating effect as it has done in other organizations and countries. This study attempts to present how the rationale and technique of balanced scorecard are adapted (not just adopt) to realties of Korean governments. There are two perspectives on performance measurement in the public sector: technical and political (social) perspective. The technical perspective considers performance measurement of public sector as a value-free gimmick so that it works regardless organizational, political and human factors. In contrast, political(social) perspective deals with performance measurement of public sector as the channel through which stakeholders of government inputs their interests into the decision making process of governments. The utilization of BSC can be maximized for performance improvement in the public sector when not only BSC but also other performance measurement efforts are considered based on the political (social) perspectives.
Based on the political perspective, this study discusses how the federal and local government of the U.S. have adopted BSC and adapted themselves to the innovation system. Several crucial factors for implementing BSC are discussed: leadership, flexible organizational structure and jurisdiction, communication, feedback system, and education system. The peculiarities of Korean governments related to structure, leader's managerial authority, evaluation system are widely discussed based on those factors.

국문 초록 (Abstract)

이 연구는 현재 국내에서 정부조직의 성과관리도구로 주목받고 있는 균형성과표(BSC)가 우리나라의 정부조직 내에 안정적으로 정착되기 위해 필요한 법적, 제도적 요건들을 제시하고 있다. 미국의 연방정부조직과 지방정부조직들 중에서 BSC를 그대로 채택하거나, 원형으로 삼아 변형된 형태의 BSC를 활용하고 있는 조직들로 보고된 조직들의 BSC운영실태를 분석하고, 이러한 운영실태가 우리나라의 정부조직 내 적용되기 위해서는 어떠한 필요조건들이 갖춰져야 하는지를 고민한 후에 결론을 제시하였다.
이를 위해 선행연구들을 검토하여 정부조직의 성과측정에 접근하는 두 가지 접근방법을 제시하여 이론적인 논거로 상정하였다. 정부조직의 성과측정체제를 정부성과관리를 위한 가치중립적인 기술적 도구로 볼 것인가? 아니면 가치 함축적인 조직통합의 전략의 하나로 볼 것인가? 하는 것이 이론적인 논거의 중심적인 내용이다. BSC가 제대로 조직 내 정착하지 못하고 실패하는 원인은 BSC를 하나의 기술적인 관리도구의 하나로 간주하고 BSC의 운영원리와 철학을 충분히 “우리 조직화”하지 못하는 성급함에서 기인한다는 것이 학자들과 BSC 관련 전문가들의 일관된 조언이다. 이 연구는 미국사회에서, 그것도 기업조직의 성과관리전략의 하나로 개발된 BSC가 우리나라의 정부조직에 도입되기 위해서는 가장 우선적으로 조직구조와 업무배분의 유연성이 확보되어야 한다는 점을 강조하고 있다. 또한 리더십, 환류시스템, 교육 및 홍보 전략 등 우리나라의 정부조직들이 BSC를 서둘러 도입하는 것 이외에 신중히 고민하고 사전에 준비해야 하는 요소들에 대해서 미국의 각 단위정부들의 경험을 근거로 제시하고 있다. 현재 우리나라에서 유력한 성과관리도구로 주목받고 있는 BSC를 좀 더 신중하고 주체적으로 도입할 것을 결론적으로 강조하고 있다.

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