平衡計分卡：圖形扭曲與共同特定指標對管理判斷的影響

平衡計分卡(Balanced Scorecard, BSC)已行之有年，是一項卓越的策略管理工具。問卷調查顯示，美國財富(Fortune)雜誌前一千大企業中，有百分之60以上的企業使用平衡計分卡(Malmi，2001)作為績效管理的工具。BSC除了可以反應財務面的經營成果，尚可提供有效管理非財務構面的績效衡量。本研究歸納結論如下：(l)在圖形的表達之下，若兩部門有不同策略，其績效評分並不會有顯著的差異存在。(2)在圖形的表達之下，若部門的績效表現比另一部門的績效高時，管理人員在判斷績效上，將可以明顯判斷出差異。(3)如果圖形經過扭曲之後，原先部門之間績效的差異將會被強化，且差異會更為顯著。(4)圖形經由扭曲之後，管理人員亦會受到誤導，使其績效判斷將會產生顯著的差異。(5)不單只有圖形扭曲此一變數會影響管理人員的績效判斷。部門別差異，績效是否會有較佳的情境因素及圖形扭曲等因素，都將交互影響其績效判斷的差異，此結果亦達至顯著水準。(6)圖形績效判斷上，不單會考量共同指標，亦會考量特殊指標。此結論與Lipe and Salterio (2000)所測得之結論並不相同，這很有可能是因為受測者過度專注閱讀圖形資訊，而沒有詳細考量文字上共同指標及特定指標之說明，忽略了文字資訊的判斷所導致。

關鍵字

平衡計分卡；圖形扭曲；共同指標；特定指標；績效判斷

並列摘要

The Balanced Scorecard is a prominent implement for strategic management. Similarly, a survey conducted in the USA estimates that 60 percent of the Fortune 1000 firms have experimented with BSC (Malmi, 2001). The BSC was initially described as a performance measurement system containing both financial and non-financial measures. The results may be concluded as follows: (1) in the two divisions strategic that judgments have an insignificantly different. (2) Under the graphics distortion, performance judgments have a significantly different. (3) There are no judgments differences of measure common and measure unique for management judgment effect. (4) Graphics through the distortion that will enhance performance judgments between the two divisions. (5) If the division's performance favor the other one which can make different judgments. Our conclusion and prior Lipe and Salterio (2000) research is not completely the same. That can avoid affecting of the distortion judgment, when we know human behavior's restrictions with some specific conditions. The function include measure improve feedback and encourage performance that can design the best balance scorecard completely.