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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34221


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    題名: 實施平衡計分卡對員工認知評價及組織績效之影響─以北部某醫學中心為例
    作者: 林雅婷
    貢獻者: 吳安妮
    林雅婷
    關鍵詞: 平衡計分卡
    醫院
    員工認知評價
    組織績效
    日期: 2005
    上傳時間: 2009-09-18 09:02:51 (UTC+8)
    摘要: 國內醫療產業競爭激烈，醫院管理者除了必須制定適宜的經營策略以為因應，還需擁有良好的策略執行能力，而平衡計分卡提供了一個將策略轉換成行動方案的完整架構，能夠提升整體績效，進而落實使命願景。

    國內外關於平衡計分卡對組織及員工之影響與效益的學術研究不甚豐富，且多以營利組織為對象，而本研究將以國內某教會醫學中心為研究對象，透過問卷調查、蒐集實際績效資料的方式，探討實施平衡計分卡對於員工認知評價及組織績效之影響。

    研究結果發現：(1)個案醫院員工認為實施平衡計分卡對整體組織及員工個人有顯著影響；(2)不同職務階層的員工，對於平衡計分卡的認知評價有顯著差異，且主管比非主管來得好；(3)部門推行平衡計分卡的時間越長，員工對此制度的認知評價越佳；(4)實施平衡計分卡對個案醫院組織績效似有正向之影響。

    本研究結果不僅能幫助個案醫院審視平衡計分卡的施行現況，亦能提供其他醫療院所作為導入平衡計分卡之參考。
    With the increasing competition in domestic medical industry, hospital management should make effective strategies. Besides, they still need to have good competence to implement their strategies. Balanced scorecard (BSC) offers an intact framework changing strategies to action plans. It can improve the organizational performance, and therefore achieve the mission and vision desired.

    It is not very plentiful in academic research regarding the effects and benefit of BSC to organizations and employees, and most of their objects are profit organizations. This research will take a large Presbyterian hospital as a research object, judging from questionnaire we’ve made, and the way of collecting performance information, to find the effects of BSC to the organizational behaviors and organizational performance.

    The results of this study show that: (1) the implementing of BSC has apparently influence on the case hospital and its employees. (2) Different hierarchy has different evaluation on BSC, and management has better evaluation than non-management. (3) The longer of the time it takes to implement BSC, the better the departments will evaluate it. (4) It seems that implementing BSC will have positive influence on the case hospital’s performance.

    The results of this study can not only help the case hospital to examine the effectiveness of implementing BSC, but also serve as a reference for other healthcare providers to adopt BSC.
    參考文獻: 一、中文部分
    Drucker, P. F. 1990. Managing the Nonprofit Organization.中譯名：非營利機構的經營之道，余佩珊譯，台北：遠流出版公司。
    Yin, R. K. 1994. Case Study Research: Design and Methods.中譯名：個案研究，尚榮安譯，台北：弘智文化出版社。
    方慶榮，2004，平衡計分卡管理制度之設計及運用－以陽光社會福利基金會為案例，國立政治大學會計學系碩士論文。
    司徒達賢，1999，非營利組織的經營管理，台北：天下遠見。
    石明家，2001，SPSS 10.統計資料分析實務應用，台北：碁峰資訊。
    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21期（6月）：45-54。
    吳佩霙，2004，推行平衡計分卡對組織、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。
    個案醫院，2005，平衡計分卡實務分享與成果發表會特刊，個案醫院院訊雙月刊，第275期：1-64。
    許士軍，1982，管理學，台北：東華書局。
    陳淑玲，2005，運用層級分析法於平衡計分卡指標權重之設定－以某醫院之護理部門為例，國立政治大學會計學系碩士論文。
    鄒梅舉，2005，醫療機構導入平衡計分卡之研究－以北部醫學中心為例，長庚大學醫務管理研究所碩士論文。
    龍芳，2005，影響平衡計分卡運作評價之相關因素研究－以臺北某醫學中心為例，台北醫學大學醫務管理學研究所碩士論文。
    鍾志榮，2002，應用平衡計分卡觀點於國防醫療機構之研究，國防管理學院資源管理研究所碩士論文。
    二、英文部分
    Chang, W. C., C. H. Huang, Y. C. Tung, and M. C. Yang. 2006. Experience of developing the balanced scorecard: A case report of a large Presbyterian hospital system in Taiwan. Presented at The International Hospital Federation Asian Pacific Regional Conference. 2006. 4. 2-5, Taipei, Taiwan.
    Huang, S. H, W. Y. Chang, P. L. Chen, H. J. Lee, and M. C. Yang. 2004. Using a balanced scorecard to improve the performance of an emergency department. Nursing Economics 22 (May-Jun): 140-146.
    Gumbus, A., D. E. Bellhouse, and B. Lyons. 2003. A three year journey to organizational and financial health using the Balanced Scorecard: A case study at a Yale New Haven Health System Hospital. Journal of Business and Economic Studies 9: 54-64.
    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.
    Kaplan, R. S. 2001. Strategic performance measurement and management in nonprofit organizations. Nonprofit Management & Leadership 11(spring): 353-370.
    Kaplan, R. S., and D. P. Norton. 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (Jan-Feb): 71-79.
    ________, and ________. 1996a. Using the balanced scorecard as a strategic management system. Harvard Business Review (Jan-Feb): 75-85.
    ________, and ________. 1996b. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
    ________, and ________. 2000. The Strategy-Focused Organization. Boston, MA: Harvard Business School Press.
    ________, and ________. 2003. Strategy maps: Converting intangible assets into tangible outcomes. MA: Harvard Business School Press.
    ________, and ________. 2006. Alignment: Using the balanced scorecard to create corporate synergies. Boston, MA: Harvard Business School Press.
    Kotler, P., and A. R. Andreasen. 1996. Strategic Marketing for Nonprofit Organizations. Upper Saddle River, NJ: Prentice Hall.
    Malina, M. A., and F. 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.
    Niven, P. R. 2003. Balanced Scorecard Step-by-step for Government and Nonprofit Agencies. Hoboken New Jersey: John Wiley & Sons, Inc.
    Ritchie W. J., and R. W. Kolodinsky. 2003. Nonprofit organization financial performance measurement: An evaluation of new and existing financial performance measures. Nonprofit Management & Leadership 13(summer): 367-381.
    Rojas R. R. 2000. A review of models for measuring organizational effectiveness among for-profit and nonprofit organizations. Nonprofit Management & Leadership 11(fall): 97-104.
    Silk, S. 1998. Automating the balanced scorecard. Management Accounting 79 (May): 38-42.
    Davis, S., and T. Albright. 2004. An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research 15: 135-153.
    Wolf, T. 1990. Managing a Nonprofit Organization. Englewood Cliffs, New Jersey: Prentice Hall.
    Urrutia I., and S. D. Eriksen. 2005. Application of the balanced scorecard in Spanish private health-care management. Measuring Business Excellence 9: 16-26.
    描述: 碩士
    國立政治大學
    會計研究所
    93353012
    94
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0093353012
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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