한국과 미국의 지방정부를 사례로 하여, 국가 내부의 정부 수준 사이에 행정조직문화와 BSC 운영 특성에 차이가 있는 지, 그리고 그 차이가 정부 수준간에 BSC의 도입효과에 차이를 초래하는 지에 관해 분석하였다. 분석결과, 한국에서는 상급과 하급 지방정부간에 행정조직문화의 차이가 존재하지 않으며, BSC 운영 상의 특성은 상급 지방정부가 하급 지방정부에 비해 약간 우수한 것으로 평가되었다. 이런 사실은 상급 지방정부에서 하급 지방정부에 비해 BSC의 도입효과가 아주 미미하게 더 큰 결과를 초래하였다. 미국에서는 상급과 하급 지방정부 사이에 행정조직문화와 BSC의 운영 특성의 차이가 전혀 존재하지 않으며, 따라서 BSC의 효과도 차이가 없는 것으로 나타났다.
The paper analyzed whether there exist the differences in administrative organizational cultures and operational characteristics of BSC between governmental levels in a nation, and whether those differences lead to the differences in the effectiveness of the implementation of the BSC between the governmental levels. The results of the analysis showed that in Korea, there do not exist the differences in administrative organizational cultures between upper-tier and lower-tier local governments, and the upper-tier local governments make better use of the BSC than the lower-tier local governments, when it comes to the operational characteristics of the BSC. These facts lead to the results that the upper-tier local governments have so slight greater effectiveness of the implementation of the BSC than the lower-tier local governments. In America, there never exist the differences in both administrative organizational cultures and operational characteristics of BSC between upper-tier and lower-tier local governments, and thus there do not exist any differences in the effectiveness of the implementation of the BSC between the two.
The paper analyzed whether there exist the differences in administrative organizational cultures and operational characteristics of BSC between governmental levels in a nation, and whether those differences lead to the differences in the effectiveness of the implementation of the BSC between the governmental levels. The results of the analysis showed that in Korea, there do not exist the differences in administrative organizational cultures between upper-tier and lower-tier local governments, and the upper-tier local governments make better use of the BSC than the lower-tier local governments, when it comes to the operational characteristics of the BSC. These facts lead to the results that the upper-tier local governments have so slight greater effectiveness of the implementation of the BSC than the lower-tier local governments. In America, there never exist the differences in both administrative organizational cultures and operational characteristics of BSC between upper-tier and lower-tier local governments, and thus there do not exist any differences in the effectiveness of the implementation of the BSC between the two.
