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  • 學位論文

員工能量管理對組織績效之影響-以平衡計分卡觀點衡量國內數位內容產業之績效表現

The Influences of Employees’ Energy Management on Organizational Performance-Based on the Balanced Scorecard Perspectives for the Digital Content Industry in Taiwan

指導教授 : 周素娥

摘要


企業之績效優劣是維持的重要關鍵,Kaplan和Norton(1992)提出了多面向的平衡計分卡評估方式,克服傳統績效衡量強調財務構面衡量的缺失。然在實際運作中,平衡計分卡仍有其不足處,尤其是如何以適切之指標評估績效為經營者須面對之重要課題。其中,員工學習與成長構面的衡量指標更是其他構面的驅使者,因此,選擇適切的員工學習成長衡量指標,將成為企業能否正確衡量績效之重要關鍵。 本研究自平衡計分卡觀點,以數位內容產業為研究對象,探討員工能量管理對組織績效之影響。能量管理包含身體能量、情緒能量、心智能量和精神能量。針對員工學習成長構面,加入能量管理概念,檢視數位內容產業之組織績效。本研究採用郵寄問卷方式蒐集資料,填答對象為企業之高階主管,共寄出833份,回收135份有效問卷。 迴歸分析結果發現,平衡計分卡中的四構面環環相扣,員工學習與成長構面不僅顯著影響內部流程,也會影響顧客及財務構面。企業對能量管理的重視程度亦顯著影響績效表現,高度重視能量管理組較低度重視能量管理組有更好的組織績效。個別能量管理對平衡計分卡的員工學習與成長、內部流程及顧客構面有直接正向影響,可是對財務構面沒有直接顯著影響,而總能量管理對財務績效有顯著正向影響。且平衡計分卡的員工學習與成長構面加入能量管理後,可以提高對內部流程、顧客及財務績效的影響力。

並列摘要


According to Peter Drucker, the organizational performance is the key factor of judging business survival. In order to measure the performance with utmost precision, numerous (quantitative or qualitative) models have been launched in the relevant research field. One of the most notable tools is the Balanced Scorecard, which is also the most widely used among the corporate. Kaplan and Norton (1992) issued the multi-perspectives Balanced Scorecard and enhanced its persuasiveness. Although certain issues have been well addressed, such as over emphasis on numbers management and less flexibility embedded within the model. The actual effectiveness of Balanced Scorecard mainly lies on the selection of criteria given it has a close link with the final grading. The core of this study is to examine the influences of employee’s energy management on organizational performance for the domestic digital content industry. Energy Management includes physical energy, emotional energy, mental energy and spiritual energy . From the employee learning and growth perspective, this study presents a workable concept of energy management for judging the organizational performance of Taiwan’s digital content industry on a more objective basis. The samples of this study are based on mail questionnaires and mainly focused on top executives. Approximately 833 questionnaires were sent, 133 effective questionnaires were retrieved. Regression analysis well suggested four perspectives mentioned in this study are closely linked. The employee learning and growth perspective not only plays a vital role on the internal processes, but also on the customer and the financial perspectives of the Balanced Scorecard. Different levels of emphasis on employee’s energy management have significant differences on organizational performance. The results also revealed that Higher-energy management groups tend to deliver better performance than lower-energy ones. Energy management has a positive and direct impact on employee learning and growth, internal process and customer perspectives, except for the financial perspective. However, the study shows that the overall energy management has a positively significant effect on the financial perspective. Meanwhile, the employee learning and growth will be further strengthened with the implementation of energy management.

參考文獻


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