臺灣博碩士論文加值系統

績效衡量系統已經從傳統聚焦於財務績效構面，轉變成與策略緊密結合的多元構面績效衡量系統，且必須包含至少兩類以上績效，從管理會計制度之觀點來看，許多研究指出企業建立整合性策略性績效衡量系統，可以提昇組織營運績效。本研究以探討策略性績效衡量系統對銀行業工作績效之影響，而兩者間的關聯性除透過目標一致性外、亦加入程序正義與分配公平中介變數之影響效果，以探討相互間之關聯性。本研究以公營行庫債權管理主管人員之「績效衡量系統對工作績效影響」為研究對象，以網路或紙本進行問卷之填答。共獲得同仁與同業問卷108份，扣除無效問卷後，有效問卷為101份，研究實證發現：（1）策略性績效衡量系統對程序正義間呈現正向影響關係。（2）策略性績效衡量系統對目標一致性間呈現正向影響關係。（3）目標一致性對程序正義間呈現正向影響關係。（4）目標一致性對分配公平間呈現正向影響關係。（5）程序正義對工作績效間呈現正向影響關係。（6）目標一致性對工作績效間呈現正向影響關係。

Performance measurement system has been transfered from the traditional focus on financial performance dimensions into a closely integrated with the strategy of multiple dimensions of performance measurement system, and must contain at least more than two types of performance. From the management accounting system point of view, many studies have pointed out that with the establishment of integrated enterprise strategic performance measurement system, organizations can enhance performance. This study explores how strategic performance measurement system exerts impact on the performance of the banking sector. Besides goal consistence, the procedural justice and distributive justice effects of intermediate variables are joined as well when exploring the correlation between each other. The subjects of the study are the staff in the public banks charging the debt possesion sector, exploring their “Performance measurement system influence of job perfermance”. The respondents to the questionnaire are processed through the Internet or the paper, with a total of 108 questionnaires from the colleagues or other associations. Excluding invalid questionnaires, 101 valid questionnaires for the study found the following evidence: (1) a positive impact on the relationship between strategic performance measurement system and procedural justice. (2) a positive impact on the relationship between strategic performance measurement system and inter-goal consistence . (3) a positive impact on the relationship between goal consistence and procedural justice. (4) a positive impact on the relationship between goal consistence and distributive justice. (5) a postive impact on the relationship between procedural justice and job performance. (6) a positve impact on the relationship between goal consistence and job performance.

目 錄
中文摘要……………………………………………………………………….Ⅰ
英文摘要……………………………………………………………………….Ⅱ
目錄…………………………………………………………………………….Ⅲ
表目錄………………………………………………………………………….Ⅳ
圖目錄………………………………………………………………………….Ⅴ
第一章 緒論…………………………………………………………………….1
第一節 研究背景與動機………………………………………………….1
第二節 研究問題與目的………………………………………………….5
第三節 預期研究貢獻…………………………………………………….6
第四節 研究流程………………………………………………………….7
第二章 文獻探討……………………………………………………………….8
第一節 策略性績效衡量系統.....................................................................8
第二節 權益理論.......................................................................................15
第三節 目標一致性……………………………………………………...22
第四節 工作績效...................................................................................... 28
第三章 研究方法……………………………………………………………...34
第一節 觀念性研究架構...........................................................................34
第二節 研究假設推論...............................................................................36
第三節 研究變項之操作性定義與衡量問項............................................45
第四節 研究樣本與抽樣程序................................................................... 50
第五節 實證分析方法................................................................................51
第四章 實證結果分析…………………………………………………………53
第一節 人口統計分析................................................................................53
第二節 敘述性統計分析............................................................................57
第三節 信度與效度分析............................................................................59
第四節 模型配適度與路徑關係分析........................................................63
第五章 結論........................................................................................................69
第一節 研究發現........................................................................................69
第二節 管理意涵........................................................................................71
第三節 研究限制與未來研究建議…........................................................75
參考文獻..............................................................................................................76
附錄A 研究問卷.................................................................................................85


表目錄
表4-1研究樣本基本資料分佈情形……………………………………………..55
表4-2敘述性統計分析表………………………………………………………..57
表4-3 Pearson 相關係數矩陣表…………………………………………………58
表4-4信度分析表...................................................................................................60
表4-5驗證性因素分析…………………………………………………………...62
表4-6路徑係數與假說驗證結果………………………………………………...68


圖目錄
圖 1-1研究流程圖…………………………………………………………………7
圖 3-1研究架構圖………………………………………………………………..35
圖 4-1整體模式之檢測結果……………………………………………………..67

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