平衡計分卡四個構面因果關係之研究—以台灣資訊電子業為例

The Casual Relationship among The Four Perspectives of a Balanced Scorecard—The Case of Information Electronic Industry in Taiwan

王中山(Chung-Shan Wang)

指導教授 ： 鄭漢鐔

國立中央大學/管理學院/財務金融學系/碩士(2007年)

摘要

本論文主要之目的在於探討在台灣資訊電子業中，平衡計分卡四個構面之因果關係是否成立，以及各構面間的落後反應時間為何？

本論文採實證研究之方法，依據平衡計分卡四個構面之架構，透過結構方程模式（SEM）的統計方法，以374家台灣上市櫃資訊電子公司2002～2005年共四年的時間序列資料進行分析。

研究結果顯示：(1)在台灣資訊電子業中，平衡計分卡整體模型之因果關係不顯著。(2)內部流程的良窳確實為影響顧客滿意的主要因素，也是台灣資訊電子業創造競爭優勢的重要關鍵。(3)內部流程對於顧客的影響可及於往後兩個年度，顯示出內部流程對顧客的影響有累積與遞延之效果。

關鍵字

平衡計分卡 ； 資訊電子業 ； 結構方程模式

並列摘要

The objective of this study is to investigate the casual relationship among the four perspectives of a balanced scorecard and the lagging effects in the information electronic industry in Taiwan.
Data of 374 companies for the years from 2002 to 2005 were selected in this study. A structural equation model was constructed to analyze the casual relationships among the four perspectives of the balanced scorecard theory.
Major findings of this study are as follow:
（1）In the information electronic industry in Taiwan, the casual relationship among the four perspectives of the balanced scorecard is not evident for the period of this study.
（2）The aspect of internal process has a significant impact on the aspect of customer satisfaction, and is a key factor sustaining the competitive advantage in the information electronic industry in Taiwan.
（3）The internal process seems to affect customer satisfaction not only for the current year but also for the next two years. This implies that the effect of internal process is cumulative and deferred.

並列關鍵字

Balanced Scorecard ； Information Electronic Industry ； Structural Equation Modeling

參考文獻

［15］陳晉昌，「應用結構方程模式於平衡計分卡之實證研究」，國立台灣大學，碩士論文，民國93年。

［21］楊淑娟，「我國傳統產業與資訊電子業企業績效之決定因素-平衡計分卡之應用」，私立淡江大學，碩士論文，民國94年。

［22］歐進士，「我國企業研究發展與經營績效關聯之實證研究」，中山管理評論

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