The Effect of Control Systems Using Balanced Scorecard on Financial Consciousness and Nonfinancial Consciousness

Abstract

When explaining a relationship among BSC, strategy, and organization, some studies insist on the superiority of the relation with strategy, other studies insist on the superiority of the relation with organization. The purpose of this study is to integrally explain two relations through a moderator. The study is based on survey data collected from health-care staff in two large health-care organizations. The results of survey reveal that the influence over the relation from autonomy to learning consciousness is stronger than the influence over the relations from learning consciousness to financial consciousness and patient consciousness, if interactive control system relatively strongly works. On the other hand, the influence over the relations from learning consciousness to financial consciousness and patient consciousness is stronger than the influence over the relation from autonomy to learning consciousness, if diagnostic control system relatively strongly works.