平衡計分卡共同衡量指標偏誤及其除誤方法之探討

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题名:	平衡計分卡共同衡量指標偏誤及其除誤方法之探討
作者:	顏信輝;Yen, Hsin-hui;陳群佩
贡献者:	淡江大學會計學系
日期:	2006-04-01
上传时间:	2009-11-30 13:56:41 (UTC+8)
出版者:	雲林縣：雲林科技大學臺中市：靜宜大學會計學系
摘要:	平衡計分卡是現今國內、外許多管理學者，極力倡導的一種績效評估工具。然而在Lipe and Salterio (2000)的研究中卻發現，當管理者運用平衡計分卡同時為各部門做績效評估時，常會有未能整合獨特衡量指標的資訊，而將重心著重在共同衡量指標資訊，他們稱這種情形為共同衡量偏誤（common measures bias）。本研究分別從判斷上與決策上，兩個不同層面，探討共同衡量偏誤的情形。並且針對這個偏誤，分別從兩種不同的除誤機制與觀點，測試兩種降低共同衡量偏誤的除誤方法，在台灣實際運作的有效性。從投入努力的觀點上，本研究檢驗採用分段式評估方式（規定績效評估者，績效評估的順序與過程，以增加績效評估者使用獨特衡量指標的資訊）的除誤方法；從資訊品質的觀點上，本研究檢驗提供第三者確信報告（由獨立的第三者針對部門平衡計分卡的攸關性與可靠性提出確信報告，以增加績效評估者使用獨特衡量指標的資訊）的除誤方法。結果顯示，不管是判斷上或決策上的共同衡量偏誤，分段式評估方式皆能有效除誤，增進績效評估者，對獨特衡量指標資訊的重視，但是，提供第三者確信報告卻未能達到相同的除誤效果。 The balanced scorecard is one kind of performance evaluation tool which is advocated of many domestic and outside management scholars. However, Lipe and Salterio (2,000) find that when managers use scorecard to make performance evaluation judgments for various departments at the same time, they often can't combine the unique performance measures and emphasis on common performance measures. They called this phenomenon is common measures bias. This study from two different angles（the judgment and the decision-making） to discuss the common measures bias. To this bias, we test the validity for two kinds of debiasing methods which is used in Taiwan from different viewpoints.. From the input effort viewpoint, we examine the disaggregating method.（i.e., requiring performance valuators in accordance with the stipulationed order and process of performance evaluation to increase performance valuators usage of unique performance measures in their evaluation）From the data quality viewpoint, we examine to provide the independent third-party assurance report. （i.e., from the independent third-party to provide the assurance report on the relevance and reliability of the divisional scorecard）The result showed that no matter is in the judgment or the decision –making. The disaggregating method indeed can effectively promote the performance valuators to unique performance measures. But, to provide the independent third-party assurance report not to be able to achieve the same debiasing effect.
關聯:	「2006當代會計暨管理論壇」大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management，24頁
显示于类别:	[會計學系暨研究所] 會議論文

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