組織因素與平衡計分卡實施階段之關係

Organizational Factors and the Implementation Stages of the Balanced Scorecard.

李宥瑩(Yu-Ying Lee)

指導教授 ： 杜榮瑞

國立臺灣大學/管理學院/會計學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.00234

摘要

本研究目的在於瞭解國內企業採行平衡計分卡之情形，並探討集權化、正式化、專精化、資源寬鬆、管理者對創新的態度及管理強度等組織因素，與平衡計分卡實施階段之關係。
本研究採問卷方式蒐集研究所需之資料，以1,130家上市上櫃公司為研究對象，獲得145家公司之有效問卷。本研究結果如下。
國內平衡計分卡實施情形，並未考慮發展平衡計分卡者，佔59.3%；正在考慮發展平衡計分卡者，佔13.8%；曾考慮發展平衡計分卡，經討論後放棄者，佔7.6%；目前正在發展或實施平衡計分卡者，佔19.3%。亦即，樣本公司中，大多數並未發展或實施平衡計分卡(佔80.7%)，實際發展與實施平衡計分卡者僅為少數(佔19.3%)。
OLS迴歸分析結果，不論將平衡計分卡實施階段劃分為25個、8個、5個階段，僅管理者對創新的態度此項變數，與平衡計分卡實施階段呈顯著正相關。
Ordered Logit迴歸分析結果，將平衡計分卡實施階段劃分為25個、5個階段時，僅管理者對創新的態度此項變數，與平衡計分卡實施階段呈顯著正相關，劃分為8個階段時，專精化與管理者對創新的態度兩項變數，與平衡計分卡實施階段呈顯著正相關。
若將應變數改為是否採用平衡計分卡進行binary logit迴歸分析，結果顯示，集權化與正式化兩變數與平衡計分卡之採用呈顯著負相關，管理者對創新的態度與平衡計分卡之採用呈顯著正相關。

關鍵字

組織創新 ； 組織因素 ； 平衡計分卡

並列摘要

This thesis aims to understand the implementation status of the balanced scorecard in Taiwan, and investigate the association between organizational factors and the implementation stages of the balanced scorecard. The organizational factors include centralization, formalization, specialization, slack resources, managerial attitude toward innovation and administrative intensity.
The financial managers of 1,130 listed companies are solicited to respond to the questionnaire. The results based on 145 useful responses are as follows.
As to the implementation status of the balanced scorecard in Taiwan, 59.3% of the respondents have not considered balanced scorecard, 13.8% of the respondents is considering the balanced scorecard, 7.6% of the respondents have considered but later rejected the balanced scorecard, and 19.3% have adopted the balanced scorecard.
In the OLS regression model, whenever implementation stages of the balanced scorecard are divided into 25, 8 or 5 stages, only managerial attitude toward innovation is positively related to the implementation stages of the balanced scorecard.
In the ordered logit model, when implementation stages of the balanced scorecard are divided into 25 or 5 stages, only managerial attitude toward innovation is positively related to the implementation stages of balanced scorecard; when implementation stages of the balanced scorecard are divided into 8 stages, specialization and managerial attitude toward innovation are positively related to the implementation stages of the balanced scorecard.
In the binary logit regression model, where the dependent variable is dichotomized into “adoption” and “no adoption”, centralization and formalization are negatively related to the adoption of the balanced scorecard, and managerial attitude toward innovation is positively related to the adoption of the balanced scorecard.

並列關鍵字

Organizational innovation ； Balanced scorecard ； Organizational factors

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