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| Title: | 溝通媒介豐富性於平衡計分卡之研究
The Effect of The Richness of Communication Channels on Balanced Scorecard Implementation |
| Authors: | 鄭富憶
Cheng, Fu-Yi |
| Contributors: | 吳安妮
Wu, Anne
鄭富憶
Cheng, Fu-Yi |
| Keywords: | 平衡計分卡
媒體豐富理論
資訊豐富理論
Balanced Scorecard
Media Richness Theory
Information Richness Theory |
| Date: | 2004 |
| Issue Date: | 2009-09-18 09:10:50 (UTC+8) |
| Abstract: | 近十年來，平衡計分卡（Balanced Scorecard）在全世界廣為流行，掀起企業導入的熱潮，也引起學術研究的興趣。平衡計分卡普遍受重視的原因之一在於提升經理人員策略認知。本研究主要探討平衡計分卡在策略溝通上之效益，運用在組織溝通領域的資訊豐富理論（Media Richness Theory），及該理論中模糊度（Equivocality）與媒介選擇（Media Match）之概念。首先，本研究測試平衡計分卡在其架構下轉化策略的效益。其次，本研究將經理人員依照有無參與平衡計分卡設計分為兩組，分析經理人員在有（無）設計平衡計分卡經驗下，如何選擇溝通平衡計分卡的媒介。最後，本研究同時檢視平衡計分卡在策略溝通上的效果。本研究的資料來自於一家推行平衡計分卡多年的汽車經銷商，且該公司約有三分之一的人員參與過平衡計分卡之設計。
分析的結果顯示：(1) 透過平衡計分卡的架構，策略被轉化成一般營運的語言; (2)有設計平衡計分卡經驗的經理人員選擇較豐富的媒介(Rich Media)來溝通較模糊的平衡計分卡內容，選擇較貧乏的媒介(Lean Media)來溝通較清楚的內容，無推行平衡計分卡經驗的經理人員則沒有此效果。另外，分析結果顯示，與無參與設計的經理人員相比，有參與平衡計分卡設計的經理人員擁有較清楚的策略認知，及深入策略之落實度。
During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC.
The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy. |
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| Description: | 碩士
國立政治大學
會計研究所
91353008
93 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0913530082 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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