傳統的財務績效衡量拈標在過去的年代有卓著的貢獻，但是在面對現今顧客至上、競爭激烈與瞬息萬變的市場，單純依賴財務績效指標便顯得有些力不從心。原因在於，僅以財務指標衡量績效，可能無法有效的激勵經理人採行對公司最有利的行動；本研究之主要目的在於探討個案公司員工，對於實施平衡計分卡的態度、主觀規範與接受意願。並運用Fishbein的理性行動理論為基礎，配合SEM模式，來預測並解釋研究對象對於實施平衡計分卡的接受意願，同時瞭解理性行動理論與SEM模式應用於平衡計分卡接受意願。

Finance-based performance measures have been widely used in industries for decades. The disadvantage of traditional financial measures is that they enforce managers over-emphasizing financial return in short term and ignore long-term investments. The main goal of this research lies in the discussion of company staff， regarding the attitude to the balanced scorecard, the subjective norms and the willingness to accept. Fishbein，s theory of reasoned action is the foundation, coordinates the SEM pattern, forecast and explain the staff’s willingness to accept balanced scorecard ; Simultaneously understood the theory of reasoned action and the SEM pattern apply to the balanced scorecard.