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| Title: | 平衡計分卡對員工認知及行為之影響-以服務部門(SSU)為探討對象 |
| Authors: | 萬柏洲 |
| Contributors: | 吳安妮
萬柏洲 |
| Keywords: | 平衡計分卡
服務部門
員工認知與行為
the balanced scorecard
the service department
the effects of employees’cognition and behavior |
| Date: | 2007 |
| Issue Date: | 2009-09-11 17:28:47 (UTC+8) |
| Abstract: | 平衡計分卡目前已成功的推行於各類型的組織中，且亦有越來越多組織透過將平衡計分卡進一步推展至共用服務單位的方式，讓總公司、各策略性事業單位及共用服務單位能有效的加以整合，進而將全組織的資源聚焦於策略執行上。
本研究之主要目的是希望探討當組織服務部門於推行平衡計分卡後，對其員工的認知與行為可能產生影響，並基於個案公司兩種不同類型的服務部門特色，希望進一步探討不同類型（即有無產生外部收入）之服務部門，在推行平衡計分卡後，對其員工認知與行為的影響是否會產生差異。
本研究實證結果發現：個案公司的服務部門員工普遍皆能認知到平衡計分卡對其自身所帶來的影響與改變，但目前仍尚未將其對平衡計分卡的認知轉化為具體的行動。此外，本研究亦發現有產生外部收入之服務部門，在推行平衡計分卡後，對其員工的認知與行為的影響程度會較未產生外部收入的服務部門更深。
The balanced scorecard has been implemented successfully in all types of organizations. In order to integrate the corporate headquarters, strategic business units (SBUs) and shared service units (SSUs) effectively and therefore focus all resources on implementing companies’strategies, more and more organizations apply balanced scorecard to their shared service units.
The main purpose of this study is to discuss the possible effects on employees’cognition and behavior after organizations’service departments put balanced scorecard into practice. Furthermore, based on the case company which have applied balanced scorecard to their two different featured service apartments, further study will discuss whether there are differences on employees’ cognition and behavior between departments with/without external revenues.
The study shows that most employees in the case company’s service departments can sense the influences and changes toward themselves after the departments applying balanced scorecard, yet they still have not transferred cognition into concrete behavior. In addition, the study also finds out the employees of the service department with external revenues have deeper influences on their cognition and behavior than those in the non-external revenue service departments. |
| Reference: | 中文部分
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。
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吳安妮與劉俊儒，2001，員工面、內部營運面及顧客面對財務績效影響之實證研究，台灣管理學刊，第1卷第1期（8月）：125-150。
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英文部分
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| Description: | 碩士
國立政治大學
會計研究所
95353021
96 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0095353021 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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