The link between learning culture and organizational performance in organizations using the Balanced Scorecard.

摘要

Learning embedded in an organization's culture influences organizational performance. This study explored the link between Balanced Scorecard results and the presence of learning culture in US-based, for-profit corporations.;The research used a one-group, post-test only design. A confidential, online survey collected data from a purposive, non-probability sample. In addition to the DLOQ, 25 questions, the survey captured performance choices for the four perspectives of the Balanced Scorecard framework (Financial, Internal, Customer, and Learning and Growth). Of 220 companies in the sampling frame, nine percent participated. Forty-five complete surveys were collected and analyzed. Due to a large amount of missing data, only the first two research questions originally proposed in this research were explored.;A multiple regression analysis showed that no statistically significant relationship exists between the seven dimensions of learning culture and the Learning and Growth perspective. Moreover, no statistically significant relationship exists between the DLOQ dimensions of continuous learning, team learning, and strategic leadership for learning and the Learning and Growth perspective.;Multicollinearity was present, so the researcher included organization size, annual revenues, and business type as independent control variables in a post-hoc analysis. When these factors were included, there was a statistically significant relationship between learning culture and the Learning and Growth perspective. The operational context of the organization plays a role in the implementation of Learning and Growth.;The relationship between the seven dimensions of learning culture and the outcome variables of Knowledge Performance and Financial Performance were found to be statistically significant, although only the former was significantly correlated with the Learning and Growth perspective. The categorical and descriptive results show revealing characteristics of how Learning and Growth are managed in organizations using the Balanced Scorecard framework.;Learning culture plays a role in the knowledge and financial gains in for-profit, US-based companies using the Balanced Scorecard, and organization size, business type, and annual revenues mediate the relationship in some way. The context of the organization has an influence on how learning activities are chosen and managed in companies using the Balanced Scorecard framework.