臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：Research and Development Strategy and Performance Measures: An Empirical Test of the Balanced Scorecard Concepts
書刊名：管理學報
作者：杜榮瑞 引用關係／蔣明晃 引用關係／林佩琪
作者(外文)：Duh, Rong-ruey／Chiang, Ming-huang／Lin, Jill
出版日期：2000
卷期：17:4
頁次：頁563-589
主題關鍵詞：研究發展策略；績效衡量；積極型策略；防禦型策略；平衡計分卡；Research and development strategy；Performance measures；Prospector；Defender；The balanced scorecard
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:28
  • 點閱點閱:39
　　　　　本研究從平衡計分卡的觀點，測試研究發展策略與績效衡量的關係。以 新竹科學園區高科技廠商的研發經理作為問卷調查對象，本研究共寄發285份問 卷，回收且可供分析者計67份。MANOVA檢定結果發現採積極型研發策略之廠 商與採防禦型策略之廠商，對績效衡量指標的重視程度有顯著的差異，而且積極 型廠商在財務、創新、成本效率及學習與成長方面的績效衡量之重視程度顯著高 於防禦型廠商，其中創新及學習與成長方面之結果與本研究假說一致，而財務與 成本效率方面則不一致，本研究亦由文化與資本市場因素提出解釋。另外，如同 假說所預期，本研究也發現二者在顧客、時間及品質方面的重視程度沒有顯著差 異。
　　　　　This study tests the hypotheses derived from the balanced scorecard that firms adoptingdifferent R&D strategies are expected to place differential emphasis on various performance measures. TheR&D managers of 285 high-tech firms are selected to respond to the questionnaires. Statistical tests(MANOVA) using the 67 useful responses suggest that firms adopting prospector strategy tend to placedifferent degree of importance on various performance measures from firms adopting defender strategy.Further, this paper finds that prospectors differ significantly from defenders in their emphasis on financial,innovation, cost efficiency, and learning and growth measures. However, the differences in financial andcost efficiency measures are not in the expected direction. Cultural and institutional factors are offered toexplain the discrepancy. In addition, this paper indicates that, as expected, prospectors and defenders placeequal importance on core customer measures and time and quality process measures.
期刊論文
1.Ittner, C. D.、Larcker, D. F.(1997)。Quality strategy, strategic control systems, and organizational performance。Accounting, Organizations and Society，22(3/4)，293-314。  new window
2.Moser, Martin R.(1985)。Measuring Performance in R&D Settings。Research Technology Management，28(5)，31-33。  new window
3.Pappas, R. A.、Remer, D. S.(1985)。Measuring R&D productivity。Research Management，28(3)，15-22。  new window
4.Kaplan, R. S.、Norton, D. P.(1993)。Putting the Balanced Scorecard to Work。Harvard Businesses Review，71(5)，134-142。  new window
5.Govindarajan, V.、Fisher, J.(1990)。Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance。Academy of Management Jourmal，33(2)，259-285。  new window
6.Simons, Robert(1987)。Accounting Control Systems and Business Strategy: An Empirical Analysis。Accounting, Organizations and Society，12(4)，357-374。  new window
7.Brockhoff, F. K.、Pearson, A.(1992)。Technical and Marketing Aggressiveness and the Effectiveness of Research and Development。IEEE Transaction on Engineering Management，39(4)，318-324。  new window
8.Zahra, Shaker A.、Covin, Jeffrey G.(1993)。Business Strategy, Technology Policy and Firm Performance。Strategic Management Journal，14(6)，451-478。  new window
9.Brockhoff, K.、Chakrabarti, A. K.(1998)。R&D/marketing linkage and innovation strategy: some West German experience。IEEE Transactions on Engineering Management，35(3)，167-174。  new window
10.Ittner, Christopher D.、Larcker, David F.(1998)。Innovations in Performance Measurement: Trends and Research Implications。Journal of Management Accounting Research，10，205-238。  new window
11.Werner, B. M、Souder, W. E(1997)。Measuring R&D performance: state of the art。Research Technology Management，40，34-41。  new window
12.Govindarajan, V.、Shank, J. K.(1992)。Strategic cost management: Tailoring controls to strategies。Journal of Cost Management，6(Fall)，14-24。  new window
13.Hofstede, Geert(1983)。The Cultural Relativity of Organizational Practices and Theories。Journal of International Business Studies，14(2)，75-89。  new window
14.Griffin, Abbie、Page, Albert L.(1993)。An interim report on measuring product development success and failure。Journal of Product Innovation Management，10(4)，291-308。  new window
15.Miller, Danny、Friesen, Peter H.(1982)。Innovation in Conservative and Entrepreneurial Firms: Two Models of Strategic Momentum。Strategic Management Journal，3(1)，1-25。  new window
16.Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review，70(1)，71-79。  new window
17.Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review，72(2)，231-255。  new window
18.Kaplan, Robert S.、Norton, David P.(1996)。Using the balanced scorecard as a strategic management system。Harvard Business Review，74(1)，75-85。  new window
19.Kaplan, R. S.(1983)。Measuring manufacturing performance: a new challenge for managerial accounting research。The Accounting Review，58(4)，686-705。  new window
20.Bergen, S. A.、Mclaughlin, C. P.(1988)。The R&D/ Production Interface: A Four-country Comparison。International Journal of Operations & Production Management，July，5-13。  new window
21.Chakrabarti, A. K.、Eakabuse, N.(1989)。Technology in competitive strategy: lessons from the chemical industry。Chemical Engineering Progress，85，20-27。  new window
22.Drongelen, I. C.、Cook, A.(1997)。Design Principles for Development of Measurement Systems for Research and Development Process。R&D Management，27，345-357。  new window
23.Francis, P. H.(1992)。Putting quantity into the R&D process。Research Technology Management，35，16-23。  new window
24.Govindarajan, V.、Shank, J. K.(1992)。Strategic cost management and the value chain。Journal of Cost Management，1992(Winter)，5-21。  new window
25.McGrath, M. E.、Romeri, M. N.(1994)。The R&D effectiveness index: a metric for product development performance。Journal of Product Innovation Management，11，213-220。  new window
26.Mushin, L.、Buoungho, S.、Hoseok, L.(1996)。Measuring R&D effectiveness in Korean Companies。Research - Technology Management，28-31。  new window
27.Nayak, P. R.(1992)。Measuring product creation effectiveness。The Journal of Business Strategy，13，48-52。  new window
28.Patterson, W. C.(1983)。Evaluating R&D performance at Alcoa Laboratories。Research Management，26，23-27。  new window
29.Souder, W. E.(1978)。A system for using project evaluation models。Research Management，21，29-37。  new window
30.Spital, F. C.、Bickford, D. J.(1988)。An empirical study of the relationships between technology strategy and competitive strategy。Academy of Management Proceedings，340-344。  new window
31.Tenner, A. R.(1991)。Quality management beyond manufacturing。Research Technology Management，34，27-32。  new window
32.Werner, B. M.、Souder, M. F.(1997)。Measuring R&D performance - U. S. and German practices。Research Technology Management，40，28-32。  new window
33.Zahra, S. A.、Covin, J. G.(1994)。Domestic and international competitive focus, technology strategy and company performance: an empirical analysis。Technology Analysis and Strategic Management，6，39-53。  new window
34.Sbragia, R.(1984)。Clarity of Manager Roles and Performance of R&D Multidisciplinary Projects in Matrix Structures。R&D Management，14，113-126。  new window
研究報告
1.賴士葆(1991)。企業技術策略與新產品發展績效相關之研究：實證研究部分。沒有紀錄。  延伸查詢new window
2.Chang, C. Janie、Ho, Joanna L. Y.、吳安妮(1998)。The effect of national culture and contextual information on managers' resource allocation decisions。Irvine, CA。  new window
3.Ittner, C. D.、Larcker, D. F.、Meyer, M. W.(1997)。Performance, compensation, and the balanced scorecard。0。  new window
學位論文
1.廖志德(1990)。我國企業、政府及學術界合作進行研究發展之研究--以資訊電子業為例(碩士論文)。國立中山大學，高雄市。  延伸查詢new window
2.伍家德(1990)。企業技術政策與新產品發展績效相關之研究(碩士論文)。國立政治大學，台北市。  延伸查詢new window
3.翁明祥(1989)。技術創新政策與事業經營策略的配合對技術創新績效之影響--臺灣合成樹脂業實証研究(博士論文)。國立政治大學。new window  延伸查詢new window
4.呂鴻德(1992)。技術策略、功能互動與新產品績效關係之研究：資訊電子業企業成長階段之模式(博士論文)。國立臺灣大學。new window  延伸查詢new window
5.姜禮華(1993)。民營製造業研發部門績效指標建立之研究－單一公司研發部門績效指標，0。  延伸查詢new window
6.林培文(1995)。研發 / 製造間互動對技術成功之影響：從TQM觀點的研究，0。  延伸查詢new window
圖書
1.Porter, Michael E.(1985)。Competitive Advantage: Creating and Sustaining Superior Performance。New York, NY：Schuster Inc.。  new window
2.Johnson, H. T.、Kaplan, Robert S.(1987)。Relevance lost: the rise and fall of management accounting。Harvard Business School Press。  new window
3.Hayes, R. H.、Wheelwright, S. C.、Clark, K. B.(1988)。Dynamic Manufacturing: Creating the Learning Organization。New York：Free Press。  new window
4.Hofstede, Geert H.(1980)。Culture's consequences: International differences in work-related values。Beverly Hills, California：Sage。  new window
5.Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。  new window
6.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston：Harvard Business School Press。  new window
7.Roussel, P. A.、Saad, K. N.、Erickson, T. J.、Kamal, N. S.、Tamara, J. E.(1991)。Third Generation R&D: Managing the Link to Corporate Strategy。Third Generation R&D: Managing the Link to Corporate Strategy。Cambridge, MA。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
無相關點閱
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：797（臺灣：773，外國：24） ／ 本年度總使用人次：2156165 ／ 訪客人次（自102年09月）：67965392
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上