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研究生:鄭富憶
研究生(外文):Cheng, Fu-Yi
論文名稱:溝通媒介豐富性於平衡計分卡之研究
論文名稱(外文):The Effect of The Richness of Communication Channels on Balanced Scorecard Implementation
指導教授:吳安妮吳安妮引用關係
指導教授(外文):Wu, Anne
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:英文
中文關鍵詞:Balanced ScorecardMedia Richness TheoryInformation Richness Theory
外文關鍵詞:平衡計分卡媒體豐富理論資訊豐富理論
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近十年來,平衡計分卡(Balanced Scorecard)在全世界廣為流行,掀起企業導入的熱潮,也引起學術研究的興趣。平衡計分卡普遍受重視的原因之一在於提升經理人員策略認知。本研究主要探討平衡計分卡在策略溝通上之效益,運用在組織溝通領域的資訊豐富理論(Media Richness Theory),及該理論中模糊度(Equivocality)與媒介選擇(Media Match)之概念。首先,本研究測試平衡計分卡在其架構下轉化策略的效益。其次,本研究將經理人員依照有無參與平衡計分卡設計分為兩組,分析經理人員在有(無)設計平衡計分卡經驗下,如何選擇溝通平衡計分卡的媒介。最後,本研究同時檢視平衡計分卡在策略溝通上的效果。本研究的資料來自於一家推行平衡計分卡多年的汽車經銷商,且該公司約有三分之一的人員參與過平衡計分卡之設計。
分析的結果顯示:(1) 透過平衡計分卡的架構,策略被轉化成一般營運的語言; (2)有設計平衡計分卡經驗的經理人員選擇較豐富的媒介(Rich Media)來溝通較模糊的平衡計分卡內容,選擇較貧乏的媒介(Lean Media)來溝通較清楚的內容,無推行平衡計分卡經驗的經理人員則沒有此效果。另外,分析結果顯示,與無參與設計的經理人員相比,有參與平衡計分卡設計的經理人員擁有較清楚的策略認知,及深入策略之落實度。
During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC.
The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy.
Table of Contents - 1 -
List of Figures - 3 -
List of Tables - 4 -
1. INTRODUCTION - 5 -
1.1 Background - 5 -
1.2 Motivation - 6 -
1.3 Research Questions - 8 -
1.4 The Contributions of This Study - 10 -
1.4.1 The Contribution to Academic Knowledge - 10 -
1.4.2 The Contribution to Practical Application - 10 -
1.5 Outline of This Study - 11 -
2 LITERATURE REVIEW - 12 -
2.1 Balanced Scorecard Related Literature - 12 -
2.1.1 Research in Balanced Scorecard - 14 -
2.2 Media Richness Related Literature - 30 -
2.2.1 Media Channels - 31 -
2.2.2 The Concepts of Uncertainty and Equivocality - 33 -
2.2.3 Research in Media Richness - 35 -
2.3 The Extension of This Study - 47 -
2.3.1 Succession from The Prior Research - 47 -
2.3.2 Supplements for The Prior Research - 47 -
2.3.3 The Expectation of The Research Site - 47 -
3. RESEARCH SITE - 48 -
3.1 The Overview of The Research Site - 48 -
3.2 Balanced Scorecard in Research Site - 50 -
3.2.1 The Purposes of The Balanced Scorecard Implementation - 50 -
3.2.2 The Contents of The Balanced Scorecard - 51 -
3.2.3 Balanced Scorecard Team - 52 -
3.2.4 The Schedule of The Balanced Scorecard Implementation - 53 -
4 RESEARCH METHODOLOGY - 55 -
4.1 Conceptual Structure - 55 -
4.2 Research Design - 56 -
4.3 Exploratory Tests Development - 57 -
4.4 The Definitions of The Variables - 59 -
4.4.1 The Process of The Questionnaire Design - 59 -
4.4.2 The Contents of The Questionnaire - 60 -
4.4.3 Variable Measurement - 61 -
4.4.3.1 Balanced Scorecard Variables - 61 -
4.4.3.2 Communication Media Variables - 64 -
4.5 Pilot Test - 67 -
4.5.1 Reliability Analysis - 68 -
4.5.2 Validity Analysis - 69 -
4.6 Samples - 70 -
4.7 The Method of The Data Analysis - 72 -
5 RESEARCH RESULTS - 73 -
5.1 Demographic Background - 73 -
5.2 Balanced Scorecard Unequivocality Rating - 74 -
5.3 The Match of Balanced Scorecard Components and Media - 79 -
5.4 Balanced Scorecard Communication Effects - 81 -
6. CONCLUSION AND SUGGESTION - 83 -
6.1 Research Conclusions - 83 -
6.2 The Suggestions to The Research Site - 84 -
6.3 Research Limitations - 87 -
6.4 Future Research - 88 -
Appendix - 89 -
Bibliography - 96 -
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