教師資料查詢 | 類別: 期刊論文 | 教師: 鄭啟斌 Chi-Bin Cheng (瀏覽個人網頁)

標題:evaluating the effectiveness of a balanced scorecard system implemented in a functional organization
學年96
學期2
出版(發表)日期2008/02/01
作品名稱evaluating the effectiveness of a balanced scorecard system implemented in a functional organization
作品名稱(其他語言)
著者Cheng, Chi-Bin; Chang, Bao-Guang; Fu, Chung-Jen
單位淡江大學會計學系
出版者Kai Wang and P.Y. Gloria Wang, Ed. & Publ.
著錄名稱、卷期、頁數Journal of International Management Studies 3(1), pp.266-274
摘要Recognizing that the strategic performance of a business can not be evaluated using traditional financial
measures alone, the balanced score card (BSC) complements financial measures with non-financial measures in the
expectation that the non-financial performance will drive the financial success of the business. However, when the BSC
is deployed at the departmental level, the commonly used hierarchical and top-down approach tends to ignore the need
for cross-departmental cooperation and teamwork and thus leads to an inappropriate assignment of the strategic
objectives to individual departments. Accordingly, this study proposes a diagnostic process for calibrating both the firm
level and the departmental level performance measures of a BSC implemented within a functional organization. In the
proposed approach, a questionnaire-based survey is conducted to ascertain employees’ opinions regarding the
relevance of the departmental performance measures as regards their contribution to the achievement of the firm level
measures. Causal strength matrixes are then employed to summarize the survey results and to analyze the usefulness of
the individual department’s performance measures. The proposed approach is demonstrated using an example of a
machine tool manufacturer in Taiwan for illustration purposes.
關鍵字Balanced scorecard; Strategic management; Functional organization; Performance measures
語言英文(美國)
ISSN1993-1034
期刊性質國內
收錄於
產學合作
通訊作者Cheng, Chi-Bin
審稿制度
國別中華民國
公開徵稿
出版型式紙本
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