平衡計分卡制度（Balanced Scorecard / BSC ）的導入在國內中小企業已有增加的趨勢，然而回顧過去前人研究成果，多在探討BSC四大構面績效指標之種種，對於組織在推動BSC績效指標之歷程則少有人談及。有鑒於此，本研究遂以組織變革中導入平衡計分卡制度對員工工作行為之影響，作為研究主題，並以某數位內容公司做為個案探討對象，來探討員工在組織變革壓力、人格特質及工作成就動機等不同變項目下，對公司推行平衡計分卡新制的態度，並衍生包括對組織公平等行為之影響。 本研究以個案公司為抽樣對象，有效回收樣本180份，透過問卷調查之實證分析有下列重要的發現： 一、 組織變革壓力會影響員工對平衡計分卡績效指標的認同度：員工認知之組織變革壓力對BSC認同度有負向影響，即員工感受組織變革壓力高者對BSC認同度就低。 二、 內外控傾向的人格特質會影響員工對平衡計分卡績效指標的認同度：員工之外控人格對BSC認同度有負向影響，即外控型者對BSC認同度較低；內控型者對BSC認同度較高。 三、 平衡計分卡績效指標態度對組織公平有顯著影響：在高認同BSC績效指標群者重視分配公平大於程序公平；在低認同BSC績效指標群者重視程序公平大於分配公平。 四、 員工工作成就動機對其在平衡計分卡績效指標態度上沒有顯著影響。 五、 在對BSC績效指標之態度上，組織變革壓力、內外控傾向及工作成就動機彼此間不具有交互作用。 六、 人口統計變項對平衡計分卡績效指標態度有顯著影響：員工教育程度對平衡計分卡績效指標態度有影響，教育程度越高者對BSC認同度就高。 七、 人口統計變項對組織公平具有顯著影響：個案公司員工的性別、婚姻狀況、職稱別及員工對BSC了解程度等，都會影響組織公平的認知。 We have seen increased number of SMEs (Small & Medium Enterprises) adopting BSC (Balance Score Card) system recently. By reviewing the research publications done by the scholar in the past, most of them are focusing on the development or content of 4 perspectives of BSC; however, very few of them are focusing on the implementation process of BSC in enterprises. So this research focuses on the employee behavioral study on organizational changes of implementating of the BSC system. One digital content company used as an example to explore the employees’ attitude toward implementation of the BSC system with effects of the stress of organizational changes, personality and achievement motivation. Mean while we will also check the influence toward the organizational justice of employees’ attitude to the BSC system. This study have randomly selected subjects and successfully received 180 effective samples. By the statistical analysis, this study discovers the following conclusion: 1. The personal stress of organizational changes will influence employee’s attitude toward the BSC system. The higher the stress of organizational changes recognized by employee, the more negative attitude he owns toward the BSC system. 2. Internal/External control will influence employee’s attitude toward the BSC system. External control persons have more negative attitude toward the BSC system; while internal control persons have more positive attitude toward the BSC system. 3. The employees’ attitude toward the BSC system influence the their attitude of organizational justice. People who highly support the BSC system tend to value the fairness of resource allocation rather than the fairness of procedure; while people who evaluate the BSC system as bad tend to value the fairness of procedure rather than the fairness of resource allocation. 4. Employees’ achievement motivation have no significant influence on the attitude toward the BSC system . 5. Employees’ stress of organizational changes, locus control and achievement motivation are not interrelating with one another. 6. Employees’ demographic variables such as gender, martial status, job title and other variable like degree of understanding toward the BSC system have significant influence toward the organizational justice. 7. Employees’ education level influence their attitude toward the BSC system significantly. The higher their education level are the more positive cognition level they own toward the BSC system.
