evaluating the effectiveness of a balanced scorecard system implemented in a functional organization
學年 96
學期 2
出版（發表）日期 2008-02-01
作品名稱 evaluating the effectiveness of a balanced scorecard system implemented in a functional organization
作品名稱（其他語言）
著者 Cheng, Chi-Bin; Chang, Bao-Guang; Fu, Chung-Jen
單位 淡江大學會計學系
出版者 Kai Wang and P.Y. Gloria Wang, Ed. & Publ.
著錄名稱、卷期、頁數 Journal of International Management Studies 3(1), pp.266-274
摘要 Recognizing that the strategic performance of a business can not be evaluated using traditional financial measures alone, the balanced score card (BSC) complements financial measures with non-financial measures in the expectation that the non-financial performance will drive the financial success of the business. However, when the BSC is deployed at the departmental level, the commonly used hierarchical and top-down approach tends to ignore the need for cross-departmental cooperation and teamwork and thus leads to an inappropriate assignment of the strategic objectives to individual departments. Accordingly, this study proposes a diagnostic process for calibrating both the firm level and the departmental level performance measures of a BSC implemented within a functional organization. In the proposed approach, a questionnaire-based survey is conducted to ascertain employees’ opinions regarding the relevance of the departmental performance measures as regards their contribution to the achievement of the firm level measures. Causal strength matrixes are then employed to summarize the survey results and to analyze the usefulness of the individual department’s performance measures. The proposed approach is demonstrated using an example of a machine tool manufacturer in Taiwan for illustration purposes.
關鍵字 Balanced scorecard; Strategic management; Functional organization; Performance measures
語言 en_US
ISSN 1993-1034
期刊性質 國內
收錄於
產學合作
通訊作者 Cheng, Chi-Bin
審稿制度 是
國別 TWN
公開徵稿
出版型式 紙本
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/98378 )

機構典藏連結
SDGS 產業創新與基礎設施