상세 보기
공공기관의 사회적가치 성과분야에 대한 경영평가 개선방안 : 비계량 평가를 위한 참고지표 개발
- 김준현;
- 정도진;
- 정아름;
- 박소희
초록
[Purpose] Despite the growing importance of social value as a common indicator of business management in the management evaluation of public institutions, it is difficult to evaluate consistently and reliably, mainly relying on qualitative evaluations. Therefore, this study intends to propose measures to apply stakeholder-centered social value measurement methods to the characteristics of public institutions and utilize them for non-metering of social value. [Methodology] The first appropriate indicators were derived based on the analysis of the contents and characteristics of social value assessment items in the management evaluation manual of public institutions. In addition, the degree of meeting qualitative attributes as useful information for each indicator was assessed and the pilot tests and FGI of major public institutions were verified for their suitability in actual application. [Findings] 93 reference indicators were selected in the first stage of five areas, and the final 44 indicators were finally presented as reference indicators that could be used for 2020 management evaluation, and the rest were suspended or deleted due to actual application difficulties. [Policy Implications] This study is the first to present specific reference indicators that can be used directly by evaluators for unmet assessment of social value items, which are increasingly important in public institution management evaluation reliability and feedback are expected.
키워드
- 제목
- 공공기관의 사회적가치 성과분야에 대한 경영평가 개선방안 : 비계량 평가를 위한 참고지표 개발
- 제목 (타언어)
- Management Evaluation of Social Value Performance of Public Institutions : Development of Non-metering Reference Indicators
- 저자
- 김준현; 정도진; 정아름; 박소희
- 발행일
- 2021-08
- 저널명
- 회계와 정책연구
- 권
- 26
- 호
- 3
- 페이지
- 257 ~ 284
- 언어
- KOR
- 출판사
- 한국회계정책학회
- 발행국가
- 대한민국
- 분량
- 28 페이지
- ISSN
- P 2635-8611