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題名：探討平衡計分卡概念對於績效管理之影響模式--以課後補教業員工為例
書刊名：創新與經營管理學刊
作者：賴麗香／黃春松
作者(外文)：Lai, Li-hsiang／Huang, Chun-sung
出版日期：2011
卷期：2:1
頁次：頁17-47
主題關鍵詞：偏最小平方法；平衡計分卡；績效管理；Partial least squares；Balanced scorecard；Performance management
原始連結：連回原系統網址new window
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本研究目的在於以課後補教業員工為例，從不同角度衡量員工對於課後補教班營運策略的看法，以及績效管理的態度，探討平衡計分卡概念對於績效管理的影響效果。本研究以中部課後補教業員工為對象，採問卷調查方式，蒐集194份有效樣本，參考Kaplan與Norton（1992，1996），以及楊錦洲（2007）的因果鏈觀點，應用PLS方法分析平衡計分卡概念對於績效管理態度之影響模式。研究結果發現，模式的解釋力為37.1%，模式適當。並獲得三點結論：（一）以員工的認知而言，平衡計分卡的各構面存在因果關係，學習與成長構面會影響企業內部流程構面，企業內部流程構面會影響顧客構面，而顧客構面會影響財務構面。顯然，加強員工的學習與成長會產生不錯的機轉作用與傳遞效果。（二）從員工的心理認知發現，學習與成長構面、企業內部流程構面、顧客構面等構面會顯著影響員工對於績效管理的態度，且會產生「綜效」。（三）員工認為財務面是重要的，但是財務面與員工本身的績效管理態度無因果關係，業者應正視財務規劃與財務預算的管理策略，使員工具有休戚與共的情感，能戮力同心為公司的財務目標奮鬥，激勵正面的績效管理態度。本研究結果希望能協助課後補教業加強建構營運策略，落實策略之執行與績效管理，進而促使課後補教業能更穩健經營。
The purpose of this study is to measure the viewpoints of business strategy and performance management attitudes about the employees of after-school supplementary education classes from different direction, to explore the effect that the concept of the Balanced Scorecard impact performance management. This study used the questionnaire to collect 194 valid samples from the employees of after-school supplementary education classes in Central Area, and referred to the causal chain view of Kaplan and Norton (1992, 1996), and Ching-Chow Yang (2007), and then applied PLS method to analyze the effect about the concept of balance scorecard impact performance management attitudes. The results showed that the explanatory power of model is 37.1%, and we got three conclusions: (a) By employee's perceptions, the dimensions of the Balanced Scorecard exist some causal relationship: the learning and growth dimension will affect the internal business process dimension, internal business process dimension will affect the customer dimension, and the customer dimension will also affect the financial dimension. Clearly, if afterschool supplementary education classes enhance staff s learning and growth, it will have a good mechanism function and transmission effects. (b) From the employee's psychological knowledge, we discover learning and growth dimension, internal business process dimension, and customer dimension will significantly affect the attitude of performance management for staff and will lead to ”synergy.” (c) Although the staff in after-school supplementary education classes confirmed that the financial dimension was important, but it was no causal relationship with their attitude of performance management. Firms must pay attention to the management strategy of financial planning and financial budget so that employees can have the feeling of solidarity. They volunteer to work together, struggle for the company's financial goals, and motivate positive attitude of performance management. This results of study hope to help after-school supplementary education classes to build and enhance business strategies, implement the strategy of performance management, and thus to promote robust operation for after-school supplementary education classes.
期刊論文
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9.Olson, E. M.、Slater, S. F.(2002)。The Balanced Scorecard competitive strategy, and performance。Business Horizons，45(3)，11-16。  new window
10.Hall, W.、Keynes, M.(2002)。Performance management in schools: Could the balanced scorecard help。School Leadership & Management，22(3)，312-338。  new window
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14.莊尚志、邱妍禎(20080700)。平衡計分卡與績效管理。彰銀資料，57(7)，4-17。  延伸查詢new window
15.Bontis, N.(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision，36(2)，63-76。  new window
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會議論文
1.Goodhue, D. L.、Lewis, W.、Thompson, R. L.(2006)。PLS, Small sample size and statistical power in MIS research。The 39th Hawaii International Conference on System Sciences。IEEE Computer Society Press。1-10。  new window
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學位論文
1.賴麗香(2003)。平衡計分卡之規劃與設計--以某私立技術學院為例(碩士論文)。中原大學。  延伸查詢new window
2.McWhorter, L. B.(2001)。The Balanced Scorecard: An Empirical Analysis of Its Effect on Manager's Job Satisfaction and Performance Evaluations(博士論文)。University of Kentucky，Lexington, Kentucky。  new window
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4.Kaplan, R. S.、Norton, D. P.(2000)。The Strategy-Focused Organization。Harvard Business School Press。  new window
5.李章順(2009)。策略導向績效管理--KPI體系建構與實施。台北：李章順出版社。new window  延伸查詢new window
6.Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。  new window
7.Hair, J. F. Jr.、Black, W. C.、Babin, B. J.、Anderson, R. E.、Tatham, R. L.(2006)。Multivariate data analysis。Prentice-Hall。  new window
8.Keeney, R. L.、Raiffa, H.(1993)。Decision with Multiple Objectives: Preference and Value Tradeoffs。New York：Cambridge University Press。  new window
其他
1.經濟部中小企業處(2009)。經濟部98年中小企業白皮書，http://www.moeasmea.gov.tw。  延伸查詢new window
圖書論文
1.Wold, H.(1982)。Systems under indirect observation using PLS。A Second Generation of Multivariate Analysis。New York：Praeger。  new window
2.黃同圳(2000)。績效評估與管理。人力資源管理的12堂課。台北市：天下遠見。new window  延伸查詢new window
3.何琦瑜(2006)。贏的起點--家庭生活體檢大調查。家庭教育，贏的起點--天下雜誌2005年教育特刊。  延伸查詢new window
4.Chin, Wynne W.(1998)。The partial least squares approach for structural equation modeling。Modern Methods for Business Research。Lawrence Erlbaum Associates, Inc.。  new window
 
 
 
 
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