用平衡計分卡觀點探討學校組織績效—以臺中市公立國小為例

The Application of Balanced Scorecard in the Organizational Performance Evaluation : Evidences from Public Elementary Schools in Taichung

彭舒怡(Shu-I Peng)

指導教授 ： 張瑞娟

嶺東科技大學/管理學院/國際企業研究所/碩士(2014年)

https://doi.org/10.6823/LTU.2014.00089

摘要

本研究目的欲用平衡計分卡觀點探討學校組織績效。本研究採取量化的研究。研究者以問卷調查來做為以平衡計分卡觀點探討學校組織績效之研究的量化分析，研究的對象是臺中市公立國民小學教職人員，共計發放300問卷，回收有效問卷共281份，有效回收率93.67%。透過SPSS 統計分析、AMOS，並且由灰關聯來做關鍵學校組織績效各構面之排序，可以使得學校在有限的資源之下，能夠找到主要的關鍵要素，來提昇學校組織績效。本研究驗證結果：〈一〉學校教職人員不同背景變項對於學校組織績效平衡計分卡構面〈財務構面、顧客構面、內部流程構面、學習與成長構面、願景構面〉之評價有顯著性的差異。〈二〉學校組織績效之財務構面與顧客構面有顯著正向影響。〈三〉學校組織績效之財務構面與內部流程構面有顯著正向影響。〈四〉學校組織績效之財務構面與學習成長構面有顯著正向影響。〈五〉學校組織績效之顧客構面與內部流程構面有顯著正向影響。〈六〉學校組織績效之顧客構面與學習成長構面有顯著正向影響。〈七〉學校組織績效之內部流程構面與學習成長構面有顯著正向影響。

關鍵字

平衡計分卡 ； 學校組織績效

並列摘要

This study aimed to apply balanced scorecard in the organizational performance evaluation. With the existing resources, 5 major strategic themes are constructed, including financial perspective, customer perspective, internal process perspective, learning and growth perspective, and school vision. However, this study applied quantities research and develops multiple-item measures of multiple-dimensions amounted to 300 questionnaire in 2014, in a total sample of 281 with valid collection rates of 93.67%. The data gathered were thus analyzed using descriptive statistics, Pearson correlation analysis, multiple regression model, AMOS, and Gray relation Model. The results indicate that (1) There are significant differences between demographic variables (such as school size, location, and different faculty members) and school vision. （2）Under balance scorecard model, there will be a significantly positive relationship between financial perspective and customer perspective.（3）Under balance scorecard model, there will be a significantly positive relationship between financial perspective and internal process perspective.（4）Under balance scorecard model, there will be a significantly positive relationship between financial perspective and learning and growth perspective.（5）Under balance scorecard model, there will be a significantly positive relationship between customer perspective and internal process. （6）Under balance scorecard model, there will be a significantly positive relationship between customer perspective and learning and growth perspective. (7) Under balance scorecard model, there will be a significantly positive relationship between internal process perspective and learning and growth perspective.

並列關鍵字

Balanced Scorecard ； Organizational Performance.

參考文獻

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