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    題名: Evaluating the effectiveness of a balanced scorecard system implemented in a functional organization
    作者: Cheng, Chi-Bin;Chang, Bao-Guang;Fu, Chung-Jen
    貢獻者: 淡江大學會計學系
    關鍵詞: Balanced scorecard;Strategic management;Functional organization;Performance measures
    日期: 2008-02
    上傳時間: 2014-07-22 16:09:13 (UTC+8)
    出版者: Kai Wang and P.Y. Gloria Wang, Ed. & Publ.
    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.
    關聯: Journal of International Management Studies 3(1), pp.266-274
    顯示於類別:[會計學系暨研究所] 期刊論文

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