본 연구는 기업의 혁신성공 요인과 BSC관점 성과지표가 기업의 경영성과에 어떠한 영향이 있는지를 분석하고자 하였다. 이러한 영향 관계에서 기술혁신과 조직혁신이 경영성과에 대하여 어떠한 역할이 하는지를 규명하여 기업의 경영성과를 용이하게 제고할 수 있는 방안을 제시하고자 하였다.
2020년 12월 1일부터 2021년 1월 31일까지 약 60일 동안에 전라남도 22개 시·군에서 경영을 하고 있는 중소기업을 대상으로 비대면 조사를 실시하였다. 자료는 총 300부를 연구에 사용하여 분석을 실시하였다.
독립변수는 혁신성공요인과 BSC관점 성과지표로 하였고, 혁신성공요인의 하위요인은 경영자지원, 평가 및 보상, 교육훈련, 조직문화개방으로 구성하였고, BSC관점 성과지표의 하위요인은 재무적, 고객, 내부프로세스, 학습과 성장으로 구성하였다. 매개변수는 경영혁신으로 하였고, 하위요인은 기술혁신과 조직혁신으로 구성하였다. 종속변수는 경영성과로써 재무적 성과와 비재무적 성과로 구성하였다.
연구의 결과를 도출하기 위하여 IBM SPSS 21.0를 이용하였다. 자료 분석은 빈도분석, 기술통계분석, 상관관계분석, 다중회귀분석, 매개효과분석, 차이분석을 실시하였다.
연구결과는 다음과 같다.
첫째, 혁신성공요인(경영자지원, 평가 및 보상, 교육훈련, 조직문화개방)이 경영성과에 미치는 영향관계를 검증하고자 다중회귀분석을 실시한 결과, 경영성과에 대한 상대적 영향력이 통계적으로 제일 높게 나타난 것은 교육훈련으로 나타났고, 다음으로는 조직문화개방, 평가 및 보상의 순으로 나타났다.
둘째, BSC관점 성과지표(재무적, 고객, 내부프로세스, 학습과 성장)이 경영성과에 미치는 영향관계를 검증하고자 다중회귀분석을 실시한 결과, 경영성과에 대한 상대적 영향력이 통계적으로 제일 높게 나타난 것은 내부프로세스 관점으로 나타났고, 다음으로는 재무적 관점, 학습과성장 관점, 고객 관점의 순으로 나타났다.
셋째, 혁신성공요인과 경영성과의 관계에서 경영혁신의 매개효과를 검증한 결과, 경영혁신은 평가 및 보상과 경영성과의 관계에서 완전매개효과가 있는 것으로 나타났다. 경영혁신은 교육훈련과 경영성과의 관계에서 부분매개효과가 있는 것으로 나타났다. 또한 경영혁신은 조직문화개방과 경영성과의 관계에서 부분매개효과가 있는 것으로 나타났다.
넷째, BSC관점 성과지표와 경영성과의 관계에서 경영혁신의 매개효과를 검증한 결과, 경영혁신은 고객 관점과 경영성과의 관계에서 완전매개효과가 있는 것으로 나타났다. 또한 내부프로세스 관점과 경영성과의 관계에서 부분매개효과가 있는 것으로 나타났고, 경영혁신은 학습과성장 관점과 경영성과의 관계에서 부분매개효과가 있는 것으로 나타났다.
다섯째, 혁신성공요인에서 월소득에 따른 차이가 있는 것은 경영자지원, 평가 및 보상, 교육훈련으로 나타났다. BSC관점 성과지표에서 월소득에 따른 차이가 있는 것은 고객 관점, 학습과성장 관점으로 나타났다. 경영혁신에서 월소득에 따른 차이가 있는 것은 기술혁신, 조직혁신으로 나타났다. 경영성과에서 월소득에 따른 차이가 있는 것은 재무적 성과로 나타났다.
여섯째, 혁신성공요인에서 근속년수에 따른 차이가 있는 것은 경영자지원, 평가 및 보상, 교육훈련으로 나타났다. BSC관점 성과지표에서 근속년수에 따른 차이가 있는 것은 내부프로세스 관점으로 나타났다. 경영혁신에서 근속년수에 따른 차이가 있는 것은 기술혁신, 조직혁신으로 나타났다. 경영성과에서 근속년수에 따른 차이가 있는 것은 비재무적 성과로 나타났다.
일곱째, 근로형태에 따른 차이가 있는 것은 혁신성공요인에서 경영자지원, 평가 및 보상으로 나타났다.
여덟째, 사업장규모에 따른 차이가 있는 것은 혁신성공요인, BSC관점 성과지표, 경영혁신, 경영성과에서 모두 없는 것으로 나타났다.
아홉째, 고용형태에 따른 차이가 있는 것은 혁신성공요인에서 경영자지원, 평가 및 보상으로 나타났다.
이러한 연구 결과를 중심으로 경영성과를 제고시킬 수 있는 시사점을 제시하였다.
본 논문의 한계점으로는 첫째, 연구대상자를 전라남도 22개 시·군에 소재하고 있는 기업으로 제한을 두었다.
둘째, 기업의 경영성과에 영향을 미칠 수 있는 변수는 다양하다고 할 수 있겠지만, 기업의 경영성과에 미치는 변수를 혁신성공요인, BSC관점 성과지표, 경영혁신으로 제한을 두었다.

This study tried to analyze the impact of innovation success factors and performance indicators from the BSC perspective on the business performance of companies. The purpose of this study was to suggest a way to easily improve the business performance of a company by examining the role of technological innovation and organizational innovation on business performance in this relationship.
From December 1, 2020 to January 31, 2021, a non-face-to-face survey was conducted targeting SMEs operating in 22 cities and counties in Jeollanam-do for about 60 days. Data were analyzed using a total of 300 copies in the study.
Independent variables were innovation success factors and performance indicators from the BSC perspective.
The sub-factors of innovation success factors consisted of managerial support, evaluation and compensation, education and training, and organizational culture opening, and the sub-factors of the performance index from the BSC perspective consisted of financial, customer, internal process, and learning and growth. The parameter was management innovation, and the sub-factor was composed of technological innovation and organizational innovation. Dependent variables consisted of financial and non-financial performance as management performance.
IBM SPSS 21.0 was used to derive the study results. For data analysis, frequency analysis, descriptive statistical analysis, correlation analysis, multiple regression analysis, mediating effect analysis, and difference analysis were performed.
The research results are as follows.
First, as a result of multiple regression analysis to verify the influence relationship of innovation success factors (management support, evaluation and compensation, education and training, organizational culture opening) on business performance, the result that showed the highest statistically relative influence on business performance was Education and training followed, followed by organizational culture opening, evaluation and compensation.
Second, as a result of multiple regression analysis to verify the effect of BSC performance indicators (financial, customer, internal process, learning and growth) on business performance, it was found that internal It appeared from a process perspective, followed by a financial perspective, a learning and growth perspective, and a customer perspective.
Third, as a result of examining the mediating effect of management innovation in the relationship between innovation success factors and business performance, it was found that management innovation had a complete mediating effect in the relationship between evaluation and compensation and business performance. Management innovation was found to have a partial mediating effect in the relationship between education and training and management performance. In addition, management innovation was found to have a partial mediating effect in the relationship between organizational culture opening and management performance.
Fourth, as a result of examining the mediating effect of management innovation in the relationship between performance indicators and business performance from the BSC perspective, it was found that management innovation has a complete mediating effect in the relationship between the customer''s point of view and business performance. In addition, it was found that there was a partial mediating effect in the relationship between the internal process perspective and management performance, and management innovation was found to have a partial mediating effect in the relationship between the learning and growth perspective and management performance.
Fifth, management support, evaluation and compensation, and education and training showed differences according to monthly income in innovation success factors. In the performance index from the BSC perspective, differences according to monthly income were found from the perspective of customers and from the perspective of learning and growth. In management innovation, it was found that technological innovation and organizational innovation had differences according to monthly income. In business performance, it was found that there was a difference according to monthly income in financial performance.
Sixth, it was found that management support, evaluation and compensation, and education and training had differences according to years of service in innovation success factors. In the performance index from the BSC point of view, the difference according to the number of years of service was found from the point of view of the internal process. In management innovation, it was found that technological innovation and organizational innovation had differences according to the number of years of service. The difference in business performance according to the number of years of service was found to be non-financial performance.
Seventh, the difference according to the type of work was found to be managerial support, evaluation and compensation in innovation success factors.
Eighth, it was found that there was no difference according to the size of the workplace in innovation success factors, performance indicators from the BSC perspective, management innovation, and management performance.
Ninth, the difference according to the employment type was found to be managerial support, evaluation and compensation in innovation success factors.
Based on the results of this study, implications for improving business performance were presented.
As a limitation of this paper, first, the study subjects were limited to companies located in 22 cities and counties in Jeollanam-do.
Second, although it can be said that there are various variables that can affect the business performance of a company, the variables affecting the business performance of a company are limited to innovation success factors, performance indicators from the BSC perspective, and management innovation.