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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/85568


    Title: 共同與獨特績效指標對部門獎金決定之影響
    Authors: 張寶光;黃夢芳
    Contributors: 淡江大學會計學系
    Keywords: 績效指標;獎金;平衡計分卡;個案研究;經營績效;Performance Indicator;Bonus;Balanced Scorecard;Case Study;Operational Performance
    Date: 2001-05-15
    Issue Date: 2013-04-09 11:43:05 (UTC+8)
    Publisher: 臺北縣淡水鎮 : 淡江大學
    Abstract: 本文引用廣為學術界及實務界接受的平衡計分卡績效評估架構,探討企業內部門間共同與獨特績效指標的存在性,及其與部門獎金決定之關係。採個案研究法,針對我國證券業個案公司各主要營運部門的管理階層進行調查,研究結果顯示,各部門管理階層在選擇適合達成該部門目標的績效指標時,確實存在共同與獨特的績效指標,而且部門間之屬性愈接近,其共同性指標愈多。然而,就共同與獨特績效指標在部門獎金決的權重上,則未見有顯著之差異,此與文獻之理論不同,卻與文獻之實證結果類似。
    Relation: 第五屆兩岸會計與管理學術研討會論文集,頁699-721
    Appears in Collections:[會計學系暨研究所] 會議論文

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