順序效應及圖形扭曲對管理績效判斷的影響－以平衡計分卡為例

The Influence of Order Effect and Graphic Distortion on the Judgment of Management Performance: Using the Balanced Scorecard as an Example

張允文(Yeun-Wen Chang) ； 張菁萍(Ching-Ping Chang) ； 廖述東(Shu-Tung Liao)

《會計與公司治理》 5卷1期 (2008/06) Pp. 81-112

https://doi.org/10.30139/JACG.200806.0004

摘要

平衡計分卡近年來不論是在實務界或學術界均受到相當地重視，然而，過去研究卻發現使用平衡計分卡的過程中，存有共同性衡量指標判斷偏誤(Lipe and Salterio 2000; Banker et al. 2004; Libby et al. 2004)。本研究除了依循此一研究脈絡外，也探討圖形扭曲與順序效應對進行績效評估時，是否會有判斷偏誤的發生。採用實驗設計法，對會計研究所學生、EMBA學生與從事金融保險相關產業人士，總共360位受測者進行實驗，研究結果發現：(1)圖形扭曲對於受測者在財務指標績效評估之判斷，具有放大的效果；(2)以圖形呈現方式的資訊，會增加受測者發生時近效應之機率；(3)在圖形扭曲與不扭曲的情境下，受測者產生共同性衡量指標判斷偏誤的原因，可能是受到時近效應的影響所造成。

關鍵字

平衡計分卡 ； 圖形扭曲 ； 順序效應 ； 共同性衡量指標偏誤

並列摘要

The issue of balanced scorecard has been received attention in practice and academy for recent years. However, past studies found that judgment of subjects have common measures bias when they use the balanced scorecard (Lipe and Salterio 2000; Banker et al. 2004; Libby et al. 2004). This study adopts graphic distortion and order effect to examine whether subjects' judgment have the same common measures bias. The subjects of this study include the graduate school of accounting students, EMBA students and related financial insurance managers. Results of this study are including: (1) In graphic distortion's experiments of financial measures evaluations, subjects have magnified effect. (2) Subjects' judgment has order effect when using graphic to present the information of management performance. (3) Under the condition of graphic distortion and non-distortion, the reason of subjects to evoke common measures bias maybe results from order effect.

並列關鍵字

Balanced Scorecard ； Graphic distortion ； Order effect ； Common measures bias

參考文獻

顏信輝、丁緯(2005)。架構效應與順序效應對股票投資判斷之影響。證券市場發展季刊。17(1)，41-78。

Arunachalam, V.,B. K. W. Pei,P. J. Steinbart.(2002).Impression management with graphs: effects on choices.Journal of Information Systems.16,183-202.

Asare, S. K.(1992).The auditor's going-concern decision: interaction of task variables and the sequential processing of evidence.The Accounting Review.67,379-393.

Ashton, A. H.,R. H. Ashton.(1988).Sequential belief revision in auditing.The Accounting Review.63,623-641.

Banker, R. D.,H. Chang,M. J. Pizzini.(2004).The balanced scorecard: judgmental effects of performance measures linked to strategy.The Accounting Review.79,1-23.