臺灣博碩士論文加值系統

近年來，平衡計分卡（Balanced Scorecard; BSC）的管理方法，受到實務界與學術界重視；其重新檢視組織績效衡量系統，並進一步發展成一套策略管理系統，推動組織將策略與驅動成功的因素和行動相連結。根據Lewy（1998）的調查，70%左右組織推動平衡計分卡經驗是失敗的；部份文獻亦提及，平衡計分卡現行理論的限制，無法探究平衡計分卡策略主題、目標、指標、與行動等之間的交互影響，所形成的動態性複雜，一旦組織缺乏瞭解此複雜特性，將產生決策者關注短期而忽略長期、與誤判回饋資訊的情形，即造成策略動態搭配不當，遂使平衡計分卡推動效益不如預期。

本研究目的在探究組織發展平衡計分卡策略的動態性複雜議題，藉由個案實務研究，探討「動態性陷阱」相關議題，並從個案研究發現，歸納發展平衡計分卡策略的動態搭配原則，以及發展「以系統動力學檢視平衡計分卡策略」的概念性架構。

研究方法主要採用系統動力學方法，進行個案研究的資料蒐集與分析；並參考個案研究方法，進行討論與命題推導。藉由兩個個案研究發現與討論，歸納六項主張，藉以提出本研究的結論。

研究結論中，提出「以系統動力學提昇平衡計分卡策略動態搭配情形」的概念性架構，藉以從觀點、方法與工具、理論形成等層面，提出有效運用系統動力學提昇平衡計分卡長期整體效益的論述；其次，彙整「動態性陷阱」相關命題；最後，提出本研究在管理上的意涵，以及本研究限制與後續研究建議。

The Balanced Scorecard (BSC) facilitates managers to balance strategic focuses on four perspectives, on complex cause and effect relationships, and on developing more systemic aligned strategy. But some literatures showed that the BSC theory and practice had some limitations. The root of limitations is “cause and effect are not closely related in time and space”. And that will mislead managers to generate misperceptions of feedback information and execute wrong strategy.

This research employs system dynamics as a method to overcome the limitations, and focuses on exploring the dynamic complexity of developing the BSC strategy. By two case studies, this research finds some opinions to conceptualize a theoretical framework, generate some dynamic pitfalls propositions, and summarize some dynamically aligned principles.

By system dynamics method, this research builds qualitative and quantitative system dynamics models and inquires the cases’ BSC strategy. And by case study method, this research follows qualitative research perspective to compare two cases and generate propositions.

The conclusion, firstly, includes a conceptualized framework of “improving the dynamic alignment of the balanced scorecard strategy in system dynamics”, to support “the theory of developing BSC with system dynamics” and enhance the long-term effectiveness of BSC strategy. Secondly, this research finds some dynamic pitfalls propositions. Lastly, this research discusses some implications on management, limitations, and future research.

目�Z�Z錄
頁數
目 錄---------------------------------------------- 一
表目錄---------------------------------------------- 三
圖目錄---------------------------------------------- 四
第一章�Z緒論---------------------------------------- 1-1�~
第一節�Z研究背景------------------------------------ 1-1
第二節�Z研究動機------------------------------------ 1-4
第三節�Z研究目的------------------------------------ 1-8�~

第二章�Z文獻探討------------------------------------ 2-1
�Z第一節�Z平衡計分卡的理論與定位--------------------- 2-1
�Z第二節�Z平衡計分卡相關研究文獻--------------------- 2-8
�Z第三節�Z組織發展平衡計分卡遭遇困境----------------- 2-11
第四節 彙整平衡計分卡正突現的研究議題------------- 2-14
�Z第五節�Z以系統動力學檢視平衡計分卡理論與實務------- 2-17
�Z第六節�Z系統動力學關注策略動態搭配議題------------- 2-24
�Z第七節�Z歸納初步理論性架構------------------------- 2-44

第三章�Z初步個案分析：輔助發展理論性架構------------- 3-1
�Z第一節�Z個案研究策略------------------------------- 3-1
�Z第二節�Z個案公司描述------------------------------- 3-2
第三節�Z個案公司經營策略重點----------------------- 3-3
�Z第四節�Z個案公司發展平衡計分卡--------------------- 3-5
�Z第五節�Z個案公司發展平衡計分卡之因果回饋環路------- 3-7
第六節 因果回饋環路分析--------------------------- 3-14
第七節 歸納概念化主題----------------------------- 3-20
�Z第八節�Z提出理論性架構----------------------------- 3-25
�Z

第四章�Z研究設計------------------------------------- 4-1
�Z第一節�Z系統動力學方法----------------------------- 4-4
第二節 個案研究方法------------------------------- 4-7
�Z第三節�Z參考質化研究的科學研究典範----------------- 4-8
�Z第四節�Z資料蒐集與分析----------------------------- 4-10
�Z第五節�Z研究效度----------------------------------- 4-12

第五章�Z個案研究一----------------------------------- 5-1
�Z第一節�Z個案研究策略------------------------------- 5-1�~
�Z第二節�Z個案醫院描述------------------------------- 5-3
第三節�Z個案醫院導入平衡計分卡設計活動------------- 5-6
第四節 個案醫院所處的系統------------------------- 5-13
第五節 重要發現----------------------------------- 5-45

第六章 個案研究二----------------------------------- 6-1
�Z第一節�Z個案研究策略------------------------------- 6-1�~
�Z第二節�Z個案醫院描述------------------------------- 6-3
第三節�Z個案醫院自行發展的平衡計分卡--------------- 6-5
第四節 個案醫院所處的系統------------------------- 6-7
第五節 個案彙整分析------------------------------- 6-42
第六節 重要發現----------------------------------- 6-52

第七章�Z個案彙整比較與命題推導----------------------- 7-1
�Z第一節�Z個案彙整比較------------------------------- 7-1
�Z第二節�Z討論個案研究發現--------------------------- 7-3
�Z第三節�Z命題推導----------------------------------- 7-18

第八章�Z結論與建議----------------------------------- 8-1
�Z第一節�Z研究結論----------------------------------- 8-1�~
�Z第二節�Z管理上的意涵------------------------------- 8-10
第三節�Z研究限制與後續研究建議--------------------- 8-13

參考文獻 -------------------------------------------- R-1

附錄一：第五章個案研究一Table Function相關說明------附錄-1

附錄二：第六章個案研究二Table Function相關說明------附錄-4

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