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    题名: 平衡計分卡對組織文化影響之研究-個案研究
    作者: 謝旻欣
    Hsieh, Min Hsin
    贡献者: 吳安妮
    謝旻欣
    Hsieh, Min Hsin
    关键词: 平衡計分卡
    組織文化
    Balanced Scorecard
    Organization Culture
    日期: 2007
    上传时间: 2016-05-06 16:35:04 (UTC+8)
    摘要: 自1992年Kaplan與Norton開始提倡平衡計分卡（Balanced scorecard, BSC）以來，學術與實務上對於平衡計分卡之重視與日俱增，其主要功能從解決績效衡量問題轉變成執行策略之最佳工具；時至今日，平衡計分卡已成為一套協助組織溝統與整合、著重策略管理與執行的系統。平衡計分卡制度的創新，使其成為學術界積極探討的議題。然綜觀國內外相關文獻後，本研究發現有關平衡計分卡之溝通系統與組織文化變革間之關係僅止於觀念性的敘述與推導，故本研究欲採行質性與實證兩種方式，雙管齊下地探討平衡計分卡之策略溝通功能對於組織文化之影響。
    本研究以國內一推行平衡計分卡之特用化學公司為研究對象，在初步了解個案公司實行平衡計分卡之情況後，即對個案公司成員進行問卷施測；並於2007年1月間，前往個案公司位於中國上海與東莞地區之事業處進行實地訪談與觀察，以深入了解個案公司利用平衡計分卡溝通策略之情形，對於員工之策略認知與平衡計分卡主要內容認知之影響，以及推行平衡計分卡後，組織文化轉變之實況，藉以豐富國內相關研究，並作為個案公司及後續企業推行平衡計分卡時之參考與評估依據。
    More and more people have placed importance on the balanced scorecard（BSC） academically and practically since Kaplan and Norton advocated it in 1992. The major function of BSC changed from the answer of performance measurement before to the tool of strategic implement now. At present, BSC has been a system that combine communication and integration of an organization and management and implement of organization’s strategy. Since previous researches on communication system, organization culture, and their relationship about BSC emphasize only the construction and concept, this study adopted qualitative and quantitative researches simultaneously to investigate the effect between the strategy communication device of BSC and the organization culture.
    This study conducts a chemical company for case study. The study use the method of qualitative, such as observation and interview to understand the implement process of BSC. Also, the study use questionnaires to investigate whether the employees understand the strategy according to BSC, and the comprehension on BSC how to affect the change of organization culture. The results of this study may be considered by the companies adopting or preparing adopting BSC.
    參考文獻: 一、 中文部份：
    于泳泓，2002，從台灣企業成功導入平衡計分卡實例談企業現狀剖析與導入架構檢核，會計研究月刊，第198期（5月）: 16-25。
    尤浚達等，2004，2004年特用化學品工業年鑑，工研院經資中心出版。
    吳安妮，2003，平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211期（6月）：45-54。
    吳安妮，2003，平衡計分卡之精髓、範疇及整合（下），會計研究月刊，第211期（7月）：78-93。
    吳佩霙，2004，推行平衡計分卡後對組織、員工及績效影響之研究-以某個案公司為例，國立政治大學會計學系碩士論文。
    周文賢，2004，多變量統計分析-SAS/STAT使用方法，台北：智勝文化事業有限公司。
    張紹勳，2000，研究方法，臺中：滄海書店。
    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。
    鄭富億，2005，溝通媒介豐富性於平衡計分卡之研究，國立政治大學會計學系碩士論文。
    蕭瑞麟，2006，不用數字的研究，台灣培生教育出版股份有限公司。

    二、 英文部分
    Banker, R. D., G. Potter, and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The accounting review 75（January）: 65-92.
    Berman, S. 1998. Using the balanced scorecard in strategic compensation. ACA News（41）: 16-19.
    Eccles, R., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA：Harvard Business School Press.
    Ernst & Young. 1998. Measures that matter. Boston 9.
    Gates, S. 1999. Aligning strategic performance measures and results. The conference board. New York, NY.
    Hoque, Z., and W. James. 2000. Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research 12: 1-17.
    Inamdar, N., R. S. Kaplan, and K. Reynolds. 2002. Applying the balanced scorecard in healthcare provider organizations. Journal of Healthcare Management 47（May-Jun）: 179-195.
    Ittner, C. D., D. F. Larcker, and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The accounting review 78: 725-758.
    _____, _____, and T. Randall. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, organizations and society 28: 715-741.
    Kaplan, R., and D. Norton. 2001. The strategy-focused organization. Harvard Business School Press.
    _____, and _____. 2004. Strategy maps: Converting intangible assets into tangible outcomes. Harvard Business School Press.
    Kotter, J. P. 1995. Leading change: Why transformation efforts fail. Harvard Business Review（March-April）: 59-67.
    Liberatore, M. J., and T. Miller. 1998. A framework for integrating activity-based costing and the balanced scorecard into the logistics strategy development and monitoring process. Journal of business logistics 19: 131-154.
    Malina, M., and F. Selto. 2001. Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research 13: 47-91.
    McGowan, S. A. 1998. Perceived benefits of ABCM implementation. Accounting horizons 12（March）: 30-51.
    McKenzie, F. C., and M. D. Shilling. 1998. Avoiding performance measurement traps: Ensuring effective incentive design and implementation. Compensation and benefits review（July-August）: 57-65.
    Niven, R. P. 2002. Balanced scorecard step by step: Maximizing performance and maintaining results. New York, NY: John Wiley & Sons.
    Oliveira, J. 2001. The balanced scorecard: An integrative approach to performance evaluation. Healthcare financial management（May）: 42-46.
    Sliwka, D. 2002. On the use of nonfinancial performance measures in management compensation. Journal of economics and management strategy 11（Fall）: 487-511.
    Young, S. D., and S. F. O’Byrne. 2001. EVA and value-based management: A practical guide to implementation. New York, NY: McGraw-Hill.
    描述: 碩士
    國立政治大學
    會計學系
    94353031
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094353031
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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