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題名：探索非財務績效指標對臺灣企業績效之影響及其渠道
書刊名：當代會計
作者：黃政仁 引用關係／張瑋庭／周齊武
作者(外文)：Huang, Cheng-jen／Chang, Wei-ting／Chow, Chee W.
出版日期：2013
卷期：14:2
頁次：頁113-145
主題關鍵詞：非財務績效指標；組織績效；創新資本；策略制定/認知；策略落實/執行；Nonfinancial measures；Organizational performance；Innovation capital；Strategy cognition；Strategy execution
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:175
  • 點閱點閱:168
本文旨在探討目前台灣企業使用非財務績效指標的情況與其對組織績效的影響，其有別於先前研究之處，是進一步分析非財務績效指標透過何種管道影響組織整體績效。本研究以台灣之電子資訊企業為對象，蒐集97家電子資訊公司的問卷。研究發現樣本公司對非財務績效指標有一定程度的使用。結構方程模式（Structural Equation Model，SEM）的分析進一步顯示，採用非財務績效指標對組織績效存在顯著的正向關係，同時亦對策略制定／認知及落實／執行有正面的影響。然而策略制定／認知及落實／執行能力的提昇，卻與組織績效沒有顯著的相關。此外，企業的創新資本除了直接影響組織績效之外，也透過非財務績效指標之應用提升整體績效。藉著增加對非財務績效指標影響組織績效渠道的了解，本文的發現應能提升實務界從非財務績效指標獲取效益的能力。
This study examines Taiwanese companies' use of non-financial performance measures and its impact on organizational performance. A unique feature is that it goes beyond prior empirical research by further exploring the pathways whereby the performance effects occur. Survey responses from financial and accounting officers of 97 public companies in Taiwan's electronics sector indicate that these companies do make considerable use of non-financial performance measures. The results of structural equation modeling (SEM) show that the sample companies' use of non-financial performance measures has a positive link to organizational performance and such use is positively linked to the firm members' ability to understand, formulate, operationalize and execute their competitive strategies; However, there is no consequent effect on organizational performance. Finally, non-financial performance measures positively mediate the relationship between innovation capital and organizational performance. By deepening understanding of the pathways whereby use of non-financial performance measures can enhance organizational performance, these results help practitioners to realize the performance benefits of such measures better.
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會議論文
1.吳安妮(2003)。智慧資本的類別與評價機制之探討。2003年智慧資本的創造與管理研討會，行政院研究發展考核委員會 。臺北。  延伸查詢new window
學位論文
1.郭怡文(2008)。精實生產及非財務績效指標的使用對企業績效之影響(碩士論文)。臺灣大學。  延伸查詢new window
2.陳錫德(2011)。運用六標準差改善工廠被UL認證單位評鑑不符合事項之研究(碩士論文)。淡江大學。  延伸查詢new window
圖書
1.林惠玲、陳正倉(2011)。應用統計學。臺北市：雙葉書廊。new window  延伸查詢new window
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7.Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual capital: realizing your company's true value by finding its hidden brainpower。New York, NY：HarperCollins Publishers Inc.。  new window
8.Loehlin, J. C.(1992)。Latent variable models: An introduction to factor, path, and structural analysis。Hillsdale, New Jersey：Lawrence Erlbaum Associates。  new window
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11.榮泰生(2011)。AMOS與研究方法。五南圖書出版股份有限公司。  延伸查詢new window
12.Diamantopoulos, Adamantios、Siguaw, Judy A.(2000)。Introducing LISREL: A Guide for the Uninitiated。Sage。  new window
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其他
1.台灣經濟研究院(2012)。2012產業技術白皮書，http://publication.tier.org.tw/tierthebook.asp?doc_id=3201209309&source=tierpt。  延伸查詢new window
2.經濟部統計處(2012)。我國主要出口貨品2012，http://2k3dmz2.moea.gov.tw/gnweb/Indicator/wFrmIndicator.aspx。  延伸查詢new window
 
 
 
 
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