政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30249

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30249

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30249

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30249

Title:	平衡計分卡成敗因素分析－跨個案研究
Authors:	張于倩
Contributors:	吳安妮張于倩
Keywords:	平衡計分卡關鍵成敗因素
Date:	2008
Issue Date:	2009-09-11 17:31:55 (UTC+8)
Abstract:	在2009年貝恩策略顧問公司調查世界各國管理工具使用及趨勢，其結果顯示「平衡計分卡」已成為十大重要管理工具之一，可見該項管理工具已在世界各地廣泛流傳與運用，然而Schneideman(1999)即指出絕大多數公司之平衡計分卡係失敗不符合當初之預期；另外Kaplan(2004)教授亦指出只有不到一半的公司真正發揮了平衡計分卡最大的威力，故如何成功導入平衡計分卡並發揮功效將為我們關注之議題。本研究係以Kaplan & Norton(2004)所提出之策略核心組織之最佳實務為架構，將以跨個案研究之方式，比較分析三家個案公司推行平衡計分卡時，各成敗因素項目之實際執行情況及其影響；另外針對國內已推行或擬導入平衡計分卡之企業進行問卷調查，初探國內成敗因素之理想情形與實際情況，俾做為後續研究與實務運用時之參考依據。 By 2009, a study conducted by Bain & Company on management tools stated that Balanced Scorecard has become one of the top 10 tools globally. The result indicated that Balanced Scorecard has been widely implemented in practice. However, earlier studies (Schneideman 1999; Kaplan 2004) found that the vast majority of so-called Balanced Scorecards fail over time to meet the expectations of their creators. We will focus on how to implement Balanced Scorecard successfully. This study was applied by the Best Practices of a Strategy-Focused Organization initiated by Norton & Kaplan (2004). It uses cross-cases study method and analyzes the critical success factors of the Balanced Scorecard implementation. Also, the study conducts survey over businesses in Taiwan to investigate the differences between ideal and practical situations of the Balanced Scorecard implementation.
Reference:	一、中文參考文獻：于泳泓，2002，從台灣企業成敗導入平衡計分卡實例談服務業導入之成效、各階段進程與產出，會計研究月刊，第205期（12月）： 33-42。于泳泓，2002，從台灣企業成敗導入平衡計分卡實例談製造業導入之成效、各階段進程與產出，會計研究月刊，第204期（11月）：118-129。于泳泓、陳依蘋，2004，平衡計分卡完全教戰守策。台北：梅霖文化。王素梅，2006，飲料業的挑戰與展望，產業雜誌，第440期：65-73。吳安妮，2002，淺談平衡計分卡成敗實施之精髓概念，會計研究月刊，第198期（5月）：26-32。吳安妮，2003，平衡計分卡之精髓、範疇及整合，會計研究月刊，第211期（6月）：45-55。呂學慶，2002，台灣地區汽車市場銷售預測之探討，國立中央大學管理學院高階主管企管碩士班論文。周齊武，Haddad，吳安妮，施能錠，2001，探索實施平衡計分卡可能遭遇之問題，會計研究月刊，第183期（2月）： 63-74。財團法人食品工業發展研究所，2008，2008食品產業年鑑。台北：財團法人食品工業發展研究所。陳依蘋，2004，平衡計分卡運用與趨勢─創始人Robert Kaplan來台演講內容精要，會計研究月刊，第224期（7月）： 68-82。黃明顯，2005，建構汽車售後服務零件供應鏈創新策略之方法與實證研究─以和泰汽車為例，東吳大學企業管理研究所碩士論文。楊碧茵，2004，平衡計分卡五大關鍵要素與十大常見問題--策略聚焦整合修正持續回饋，會計研究月刊，第224期（7月）： 39-50。葉重新，2001，教育研究法。台北：心理出版社。臺北銀行經濟研究室，1993，台灣區乳製品之硏究。台北：臺北銀行經濟研究室。臺北銀行經濟研究室，1997，臺灣區飲料工業調查報告。台北：臺北銀行經濟研究室。劉至偉，2002，特用化學品公司經營策略之個案研究，國立政治大學經營管理碩士論文。蔡至潔，2003，平衡計分卡導入過程、實施問題及解決之道-以個案公司為例，國立政治大學會計學系碩士論文。謝旻欣，2007，平衡計分卡對組織文化影響之研究─個案研究，國立政治大學經營管理碩士論文。二、英文參考文獻： Assiri, A., M. Zairi, and R. Eid. 2006. How to profit from the balanced scorecard: an implementation roadmap. Journal of Industrial Management and Data Systems 106 （7）: 937-952. Ittner,D., and D.Larcker. 1998. Innovations in performance easurement:Treads and research implications. Journal of Management Review 10: 205-238. Robert S. Kaplan and David P. Norton. 1992. The balanced scorecard- measures that drive performance. Harvard Business Review （January-February）: 71-79. Robert S. Kaplan and David P. Norton. 1993. Putting the balanced scorecard to work.Harvard Business Review （September-October）:134-147. Robert S. Kaplan and David P. Norton. 1996. The balanced scorecard: Translating strategy into action. Harvard Business School Press. Robert S. Kaplan and David P. Norton. 2000. The strategy-focused organization. Harvard Business Review Press. Robert S. Kaplan and David P. Norton. 2004. Strategic Management: An Emerging Profession. Balanced Scorecard Report （May-June）:1-5. Mary A. Malina, and Frank H. Selto. 2001. Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard. Journal of Management Accounting Research. 13: 47-90. David P. Norton, Randall H. Russell. 2004. Best Practices in Managing the Execution of Strategy. Balanced Scorecard Report. （July-August） Vol.6 No.4: 1-8. Darrell Rigby & Barbara Bilodeau. 2007. Management Tools and Trends 2007. http:// www.bain.com/management_tools/ Management_Tools_and_Trends_2007.pdf. Darrell Rigby & Barbara Bilodeau. 2009. Management Tools and Trends 2009. http://www.bain.com/bainweb/PDFs/ cms/Public/Management_Tools_2009.pdf. Arthur M. Schneideman. 1999. Why Balanced Scorecards Fail .Journal of Strategic Performance Measurement.（Jan）:6-10 Robert K. Yin. 2003. Case study research : design and methods. Sage Publications.
Description:	碩士國立政治大學會計研究所 96353020 97
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0096353020
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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