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題名：某政府機關績效管理制度之實證評估--平衡計分卡及層級分析法之利用
書刊名：管理學報
作者：朱炫璉 引用關係／鄭珍如
作者(外文)：Chu, Hsuan-lien／Cheng, Chen-ju
出版日期：2007
卷期：24:6
頁次：頁689-705
主題關鍵詞：平衡計分卡；層級分析法；政府機關；Balanced scorecard；Analytic hierarchy process；Government organization
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(12) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:12
  • 共同引用共同引用:585
  • 點閱點閱:91
本研究以平衡計分卡觀念輔助建構政府機關之績效管理制度，並進一步就現行衡量指標權重設定之客觀性及組織成員的參與和共識性議題，進行相關實證分析，以平衡計分卡結合層級分析法，探討我國某政府機關現行績效管理制度之適切性，研究結果除可彌補相關文獻之不足外，亦可提供個案機關管理當局瞭解其制度之完整適切性，並作為相關政府機關未來在制訂及實施績效管理制度之參考。 本研究結果指出，在平衡計分卡四大構面中，個案機關認為「顧客構面」最重要，其次為「財務構面」，但個案機關現行績效管理制度中，卻缺乏明確的顧客構面衡量指標。此外，現行績效管理制度衡量指標權重與層級分析法衡量指標權重具有顯著差異，而考核人員與被考核人員認定的衡量指標權重並無顯著差異，表示個案機關現行以考績委員會議多數決方式所決定之指標權重產生過於主觀的權數，但成員對於績效管理制度的衡量焦點與重心，已凝聚相同的認知與高度的共識。
The pressure of slow economic growth and limited resources forced government administrators to apply some modern private sector management tools to improve governmental performance. Of all the management tools designed to improve organization performance, the balanced scorecard is by far the most popular and has been adopted in a broad rang of industries from manufacturing to non-for-profit organizations. The balanced scorecard is a performance management system that aligns a company's strategy by balancing both financial and non-financial performance measures in decision making. The primary objective of the study is to apply the balanced scorecard and analytic hierarchy process to establish an appropriate model of the performance management system for the government organization in Taiwan. In addition, we also examine the cognition of weights for performance measures among organizational members in the government organization. The research site for this study is a government organization under the jurisdiction of Taipei City government. It is responsible for the planning, design and construction of mass rapid transit systems in the Taipei metropolitan area. The balanced scorecard was developed by Kaplan and Norton in 1992. It translates an organization's mission and strategy into a set of performance measures that provided the framework for implementing its strategy. The balanced scorecard does not focus solely on achieving financial objectives. It also highlights the non-financial objectives that an organization must achieve to meet its financial objectives. However, the balanced scorecard provides valuable feedback on a variety of performance metrics, but it does not weight the relative importance of these metrics. A scorecard must be developed that appropriately weights and assigns scores to various measures. Proper determination of key performance indicators and relative weights in an efficient and effective way would be the critical success factor in applying the balanced scorecard. Recent literature indicates the Analytic Hierarchy Process can be used to help select the metrics of a scorecard and understand the relative importance of each metric. Although the balanced scorecard has been increasingly adopted by many governments worldwide, yet little or no attention has been paid to applying the balanced scorecard concept and Analytic Hierarchy Process in establishing governmental performance management system. Hence, in this study we apply the balanced scorecard concept to assist in establishing the performance management system and further use the Analytic Hierarchy Process to determine the relative weight of the performance measures of the performance management system in the government organization. The results not only can rich the insufficiency of prior literature, but also provide better insights into the current performance management system for the government organization. In addition, it may offer lessons for the future of the relevant government organizations when they design similar performance management systems. The results indicate that “customer perspective” was rated as the most important factor in evaluating performance, followed by “financial perspective”. However, there are no customer-related performance measures in current performance management system of the organization. It suggests that customer-related performance measures should be used in the governmental performance management system. In addition, there exists significant difference of the weights for performance measures between current performance management system and results from AHP, but there is no cognition difference of weights between the evaluators and the evaluated staffs. It indicates that the weights for performance measures are subjective, but organizational members have a common consensus on the measurement of the performance management system.
期刊論文
1.Banker, R. D.、Chang, H.、Pizzini, M. J.(2004)。The balanced scorecard: judgmental effects of performance measures linked to strategy。The Accounting Reviews，79(1)，1-23。  new window
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3.Huang, S-M.、Chang, I-C.、Li, S-H.、Lin, M-T.(2004)。Assessing Risk in ERP Projects: Identify and Prioritize the Factors。Industrial Management & Data Systems，104(8)，681-688。  new window
4.Piotrowski, Suzanne J.、Rosenbloom, David H.(2002)。Nonmission-Based Values in Results-Oriented Public Management: The Case of Freedom of Information。Public Administration Review，62(6)，643-657。  new window
5.Ittner, C. D.、Larcker, D. F.、Meyer, M. W.(2003)。Subjectivity and the weighting of performance measures: Evidence from a Balanced Scorecard。The Accounting Review，78(3)，725-758。  new window
6.Irwin, D.(2002)。Strategy Mapping in the Public Sector。Long Range Planning，35(6)，637-647。  new window
7.劉正田、林維珩、袁玉珠(20021100)。公共工程預算執行之策略性績效衡量指標--平衡計分卡之應用。當代會計，3(2)，149-181。new window  延伸查詢new window
8.Searcy, D. L.(2004)。Aligning the balanced scorecard and a firm's strategy using the analytic hierarchy process。Management Accounting Quarterly，5(4)，1-10。  new window
9.Eagle, K.、Cooke, T. C.、Rossi, T. S. C.(2004)。Translating Strategy into Result。Government Finance Review，20(5)，16-27。  new window
10.Hafeez, K.、Zhang, Y.、Malak, N.(2002)。Determining Key Capabilities of a Firm Using Analytic Hierarchy Process。International Journal of Production Economics，76(1)，39-51。  new window
11.Fletcher, H. D.、Smith, D. B.(2004)。Managing for Value: Developing a Performance Measurement System Integrating Economic Value Added and the Balanced Scorecard in Strategic Planning。Journal of Business Strategy，21(1)，1-17。  new window
12.Youngblood, A. D.、Collins, T. R.(2003)。Addressing Balanced Scorecard Trade-off Issues between Performance Metrics Using Multi-attribute Utility Theory。Engineering Management Journal，15(1)，11-17。  new window
13.Slovic, P.、MacPhillamy, D.(1974)。Dimensional Commensurability and Cue Utilization in Comparative Judgment。Organizational Behavior and Human Performance，11(2)，172-194。  new window
14.周齊武、吳安妮、施能錠、Haddad, Kamal(20010200)。探索實施平衡計分卡可能遭遇之問題。會計研究月刊，183，63-74。  延伸查詢new window
15.Ngai, E. W. T.(2003)。Selection of Web Sites for Online Advertising Using AHP。Information and Management，40(4)，233-242。  new window
16.Ho, Shih-Jen Kathy、Chan, Yee-Ching Lilian(2002)。Performance measurement and the implementation of balanced scorecard in municipal governments。The journal of government financial management，51(4)，8-19。  new window
17.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
18.林俊宏、曾國雄、任維廉(20050600)。利用VIKOR方法解決企業資源規劃系統評選問題。農業與經濟，34，69-90。new window  延伸查詢new window
19.鄧振源、曾國雄(19890700)。層級分析法（AHP）的內涵特性與應用。中國統計學報，27(7)，13767-13786。new window  延伸查詢new window
20.Gumbus, A.、Lyons, B.(2002)。The Balanced Scorecard at Philips Electronics。Strategic Finance，84(5)，45-49。  new window
21.Lipe, M. G.、Salterio, S. E.(2000)。The balanced scorecard: Judgmental effects of common and unique performance measures。The Accounting Review，75(3)，283-298。  new window
22.徐木蘭(1999)。360度績效評估是政府部門的胎盤素。考銓季刊，18，28-32。new window  延伸查詢new window
23.Yang, C-C.、Cheng, L-Y.、Yang, C. W.(2005)。A Study of Implementing BSC in Non-profit Organizations: A Case Study of Private Hospital。Human Systems Management，24(4)，285-300。  new window
24.Lin, S-C.、Liang, G-S.、Ye, K-D.(2005)。A Survey Investigation of Airports as Distribution Centers: A Strategic Advantage Perspective。International Journal of Management，22(3)，396-414。  new window
25.Yoon, Y.、Im, K. S.(2005)。An Evaluation System for IT Outsourcing Customer Satisfaction Using the Analytic Hierarchy Process。Journal of Global Information Management，13(4)，55-78。  new window
26.Liedtka, S. L.(2005)。Analytic Hierarchy Process and Multicriteria Performance Management Systems。Cost Management，19(6)，30-38。  new window
27.Lang, S. S.(2004)。Balanced Scorecard and Government Entities。The CPA Journal，74(6)，48-52。  new window
28.Khasnabis, Snehamay、Alsaidi, E.、Liu, L.、Ellis, R. D.(2002)。Comparative Study of Two Techniques of Transit Performance Assessment: AHP and GAT。Journal of Transportation Engineering，128(6)，499-508。  new window
29.Lawrie, G.、Cobbold, I.、Marshall, J.(2004)。Corporate Performance Management System in a Devolved UK Government al Organization。International Journal of Productivity and Performance Management，53(3/ 4)，353-370。  new window
30.Wisniewski, M.、Olafsson, S.(2004)。Developing Balanced Scorecards in Local Authorities: A Comparison of Experience。International Journal of Productivity and Performance Management，53(7)，602-610。  new window
31.Zhu, Z.、Roge, J.、Wang, X.、Rydl, L.(2005)。Exploring Job Opportunities for Unemployed Workers in China: An Analytic Hierarchy Process Application。International Journal of Management，22(1)，17-27。  new window
32.Denton, G. A.、White, B.(2000)。Implementing a Balanced-scorecard Approach to Managing Hotel Operations。The Cornell Hotel and Restaurant Administration Quarterly，41(1)，94-108。  new window
33.Papalexandris, A.、Ioannou, G.、Prastacos, G. P.(2004)。Implementing the Balanced Scorecard in Greece: A Software Firm's Experience。Long Range Planning，37(4)，351-366。  new window
34.Potthoff, S. O.、Olson, D.、Thompson, N.、Kissner, M.(1999)。Long Term Care Management: A Balanced Performance Measurement System。Journal of Strategic Performance Measurement，31，16-22。  new window
35.Carmona, S.、Gronlund, A.(2003)。Measures vs. Action: The Balanced Scorecard in Swedish Law Enforcement。International Journal of Operations & Production Management，23(11/ 12)，1475-1496。  new window
36.Ellingson, Dee Ann、Wambsganss, Jacob R.(2001)。Modifying the Approach to Planning and Evaluation in Governmental Entities: A "balanced scorecard" Approach。Journal of Public Budgeting, Accounting & Financial Management，13(1)，103-122。  new window
37.Chan, Y-C. L.(2004)。Performance Measurement and Adoption of Balanced Scorecards: A survey of Municipal Governments in the USA and Canada。The International Journal of Public Sector Management，17(2/ 3)，204-221。  new window
38.Wilson, C.、Hagarty, D.、Gauthier, J.(2003)。Results Using the Balanced Scorecard in the Public Sector。Journal of Corporate Real Estate，6(1)，53-63。  new window
39.Banuelas, R.、Antony, J.(2004)。Six Sigma or Design for Six Sigma?。The TQM Magazine，16，250-263。  new window
40.Smith, M.(2000)。Strategic Management Accounting: The Public Sector Challenge。Management Accounting，78(1)，40-43。  new window
41.Bush, P.(2005)。Strategic Performance Management in Government: Using the Balanced Scorecard。Cost Management，19(3)，24-31。  new window
42.Elefalk, K.(2001)。The Balanced Scorecard of the Swedish Police Service。Total Quality Management，12(7/ 8)，958-966。  new window
43.Chan, Y-C. L.(2002)。The Benefits of Balance。CMA Management，76(9)，48-50。  new window
44.Zelman, W. N.、Pink, G. H.、Matthias, C. B.(2003)。Use of the Balanced Scorecard in Healthcare。Journal of Health Care Finance，29(4)，1-16。  new window
45.Albayrak, E.、Erensal, Y. C.(2004)。Using Analytic Hierarchy Process (AHP) to Improve Human Performance: An Application of Multiple Criteria Decision Making Problem。Journal of Intelligent Manufacturing，15(4)，491-503。  new window
會議論文
1.吳安妮(2002)。平衡計分卡在公務機關的應用。研發創新與策略運用學術研討會，行政院研究考核委員會 。台北。1-60。  延伸查詢new window
2.張四明(2004)。公務部門實施績效管理的省思與展望。0。  延伸查詢new window
3.房新祐(2005)。以層級分析法輔助公部門建立績效評估指標及其對績效管理之運用。0。  延伸查詢new window
4.嚴秀茹(1997)。360度績效評估方法初探：多角化評估與管理才能發展。臺北。  延伸查詢new window
學位論文
1.吳明通(2003)。企業導入平衡計分卡之績效研究--以帝強鋼鐵為例(碩士論文)。國立中山大學。  延伸查詢new window
2.李興楨(2003)。交通部平衡計分卡應用之研究，0。  延伸查詢new window
3.劉建良(2004)。以商業智慧觀點探討電腦週邊產品ODM代工供應商關鍵評選因素(碩士論文)。實踐大學，臺北市。  延伸查詢new window
4.劉昶光(2004)。國家檔案管理績效評估之再造工程--以平衡計分卡模式研究(碩士論文)。國立臺北大學，臺北。  延伸查詢new window
5.於嘉玲(2001)。以平衡計分卡觀點探討公務機關績效評估制度--以僑務委員會為例(碩士論文)。淡江大學。  延伸查詢new window
6.鍾權宏(2002)。應用分析層級程序法於我國政府採購績效評估指標之研究，0。  延伸查詢new window
7.葉珍利(2003)。公立教學醫院實施平衡計分卡制度成效之個案研究，0。  延伸查詢new window
8.陳盈彰(2003)。以AHP輔助平衡計分卡建立指標及策略分工之研究，0。  延伸查詢new window
9.羅煜翔(2003)。以平衡計分卡推動公部門組織策略性績效衡量制度之探討：以國立中正文化中心為例，0。  延伸查詢new window
10.鄭鴻彬(2004)。以平衡計分卡理念建立績效管理指標之研究：以公務人力發展中心為例，0。  延伸查詢new window
11.陳淑玲(2005)。運用層級分析法於平衡計分卡指標權重之設定－以某醫院之護理部門為例，0。  延伸查詢new window
圖書
1.Saaty, Thomas L.、Vargas, Luis G.(2001)。Models, Methods, Concepts & Applications of the Analytic Hierarchy Process。Boston：Kluwer Academic Publishers。  new window
2.Niven, P. R.(2002)。Balanced scorecard step-by-step: Maximizing performance and maintaining result。New York：John Wiley & Sons, Inc。  new window
3.Kaplan, R. S.、Norton, D. P.(2001)。The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment。Boston, MA：Harvard Business School Publishing Corporation。  new window
4.周文賢(2002)。多變量統計分析：SAS/STAT使用方法。智勝文化事業有限公司。  延伸查詢new window
5.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston：Harvard Business School Press。  new window
6.Kaplan, Robert S.、Norton, David P.(2004)。Strategy Maps: Converting Intangible Assets Into Tangible Outcomes。Boston：Harvard Business School Press。  new window
7.Saaty, T. L.(1999)。Decision Making for Leaders: The Analytical Hierarchy Process for Decisions in a Complex World。Decision Making for Leaders: The Analytical Hierarchy Process for Decisions in a Complex World。Pittsburgh, PA。  new window
8.劉順仁、郭俐君(2004)。建立非營業特種基金績效衡量指標之研究。建立非營業特種基金績效衡量指標之研究。臺北市。  延伸查詢new window
9.邱永和、戴肇洋、詹乾隆(2005)。政府機關引進企業績效評估作法之研究。政府機關引進企業績效評估作法之研究。臺北市。  延伸查詢new window
其他
1.(2005)。捷運統計年報，0。  延伸查詢new window
 
 
 
 
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