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  • 學位論文

以知識管理觀點建立非營利組織平衡計分卡績效評估制度之研究—以屏東縣各地政事務所為例

A Knowledge Management and Balanced Scorecard Perspective Research of The Performance Evaluation in Non-profit Organization–A Case Study of Pingtung County

指導教授 : 謝惠元

摘要


地政事務所目前所提供民眾的服務與產品,都是高度運用知識的成果,地政工作可謂是知識產業中專業服務業的一種,為達成為民服務之使命,必須對地政的重要知識加以管理,才能維持施政的績效,本研究是以知識管理觀點,結合平衡計分卡針對非營利組織建立績效評估制度做一系統性之研究。以屏東縣全部6個地政事務所165位人員為研究對象,採問卷調查方式,探討適用於地政事務所之績效衡量模型,並提供國內其他行政單位建立整體績效評估制度之參考。 本研究就財務、民眾、內部流程、學習成長各構面之績效衡量指標進行因素分析,萃取出財務構面代表因素:「降低服務成本」、「提高預算執行率」,解釋力達76%;民眾構面代表因素為「提升行政效率及滿意度」、「建立專業化的機構」,解釋力達66%;內部流程構面代表因素為「知識傳播與儲存方法」、「知識的取得」、「知識系統建立與效率」、「知識的運用」,解釋力達66%;學習與成長構面代表因素為「教育訓練與學習成長」、「知識學習創造」、「知識研究創新」,解釋力達70%。 本研究進而運用上述之因素建立平衡計分卡模型,並在「為民服務」、「專業形象」兩大使命目標下,進行多元迴歸之路徑分析,發現學習成長構面因素不僅對內部流程構面因素產生顯著因果關係的直接效果外,且對財務、民眾構面產生間接影響的效果;而內部流程構面因素對財務、民眾構面的因素亦產生直接影響的效果。結果顯示其平衡計分卡模型因果關係與策略地圖相符,驗證平衡計分卡之理論,亦驗證平衡計分卡模型的執行能有效促進與衡量組織知識管理績效。

並列摘要


The land office providing populace's service highly utilizes the knowledge at present. In other words, land administration is a knowledge-based sevice industry. In order to achieve mission for the people, the land office must manage effectively the important operating knowledge in land administration to enhance performance. This research is to construct a performance evaluation system for knowledge management of non-profit organization based on the model of Balanced Scorecard. A survey of 165 personnel in all land office in Pintung county is conducted by questionnaires to build a performance evaluation model of knowledge management for land offices. The model also provides useful reference for other non-profit institutes in establishing performance evaluation system. We analyze indicators of performance measurement in financial, populace, internal process and employee learning dimensions from the former empirical study, and then examine all indicators of every dimension by factor analysis to integrate all indicators into fewer factors. Two factors represent financial dimension, reduction of service cost and enforcement rate of budget, accounted for 76% variance explained. Populace dimension includes two factors, improving administration efficiency and populace satisfaction, establishing specialization organization, accounted for 66% variance explained. Internal process can be explained by four factors, knowledge distribution and storage, knowledge acquisition, establishing knowledge management system and the efficiency, knowledge application, accounted for 66% variance explained. Learning dimension can be represented by three factors, education training and studying of growth, knowledge learning and creation, knowledge researching and innovation, accounted for 70% variance explained. This research further examines the factors constructing Balanced Scorecard model by path analysis to investigate whether cause and effect relationship exist in the model. The results indicate that learning dimension influences internal process dimension directly and financial dimension, populace dimension indirectly. Internal process dimension influences financial dimension and populace dimension directly. This complies with the cause-effect relationship of our strategic map, justifying the theory of the Balanced Scorecard and testifying that the performance of knowledge management can be enhanced and measured by executing the Balanced Scorecard model.

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