臺灣博碩士論文加值系統

本研究之目的，在探討企業策略與平衡計分卡採用情形對於銀行業策略連結度及企業績效的影響。本研究以銀行是否已經採用平衡計分卡制度分為二組，進行分組隨機抽樣，向銀行業資深經理人進行問卷調查，得到有效問卷158份。研究模式在控制銀行規模及屬性的影響後，對於銀行企業績效之變異解釋量達到45.9%。研究結果發現，雖然銀行是否為金控公司、銀行的規模以及企業策略的選擇，均對銀行的企業績效具有顯著的影響，但是平衡計分卡的採用對於銀行企業績效的影響，卻更具正向的主導效果。而平衡計分卡的採用亦會透過提高策略連結度，達到進一步提升企業績效表現的效果，這些結果證實了Kaplan and Norton（2006）對於採用平衡計分卡可以協助企業透過增強策略連結度，對於企業績效產生提升效果的主張。研究結果亦發現，採取前瞻者策略的銀行，導入平衡計分卡績效衡量制度的比例，高於其他策略群組的同業。本研究的探性分析結果顯示，採取相同策略的銀行，如果對於績效評量制度中不同績效構面的重視程度不同，也會使企業績效表現，出現顯著的差異。此一結果顯示，如何依據企業策略目標，調整策略績效評量制度中不同構面指標的重視程度，會對企業績效產生顯著的影響。因此，平衡計分卡的採用，固然有助於企業策略連結度及企業績效的提升，但是並非萬靈丹，而需更精細的管理與調整，才能產生正向的影響效果。本研究的模式，可以做為後續平衡計分卡實施成效研究的理論基礎，在實務上，本研究的發現亦可做為國內銀行業者在規劃策略績效評量制度時的參考。研究限制及未來研究方向亦有討論。

This research investigates the effects of balanced scorecard (hereafter BSC)implementation on strategic linkage and ultimately the business performance of banking industry in Taiwan. Empirical data of 158 responses form senior managers in domestic banks are collected with a self-administrated survey and the sample banks are grouped by whether a BSC system is adopted or not. After controlling the influences of size and bank type, the research model explains 45.9% variance of business performance. Although, this study confirms that the bank type, size and the business strategy do affect the business performance, the adoption of BSC systems is a more powerful promoter for business performance in banking industry. The analysis
finds that the adoption of BSC systems facilitates the strategic linkage and ultimately improves the business performance. These results support the argument of Kaplan and Norton (2006) about the positive effects of BSC systems on organizational strategic alignment and performance. The analysis also reveals that banks in prospector strategy group adopted BSC systems actively than their counterparts in other strategic groups. The exploratory analysis finds the fine difference of relative weights in the four dimensions in a BSC system, can make the business performance within a same business strategy group significantly different. These results imply that the adoption of the BSC systems is an effective management tool but not a panacea. A sophisticated designing of the relative weights in different dimensions is need for effective implementation of a BSC system. The proposed research model to explain the effects of the BSC systems implementation is one of the major theoretical contributions of this research. Some important managerial implications could be derived form the empirical finds as well. Further more, the limitations and future directions are also discussed.
Keywords：Business strategy, Balanced scorecard, Strategic linkage / alignment,Business performance

目 錄
第壹章 緒 論 1
第一節 研究背景與動機 1
第二節 研究目的與研究問題 2
第三節 論文架構與研究流程 4
第貳章 文獻探討 7
第一節 平衡計分卡 7
第二節 平衡計分卡實施成效 27
第三節 企業策略 30
第四節 策略連結度 36
第參章 研究方法 41
第一節 研究架構 41
第二節 研究假說 42
第三節 變數定義與測量 47
第四節 探索性研究 51
第五節 研究設計 54
第六節 資料分析與方法 54
第肆章 研究結果與分析 59
第一節 問卷回收分析 59
第二節 基本分析 65
第三節 假說檢定 69
第四節 探索性分析研究 82
第五節 敏感性分析 89
第伍章 結論與建議 96
第一節 結論與建議 96
第二節 研究貢獻 98
第三節 研究限制 99
第四節 未來研究方向 100
參考文獻 101
中文部份 101
英文部份 103
附錄、問卷 108

表目錄
表2-1 策略性財務議題之衡量 11
表2-2 顧客構面之五大核心衡量 12
表2-3 平衡計分卡之相關文獻彙整 18
表2-4 財務構面績效評量指標彙整表 21
表2-5 顧客構面績效評量指標彙整表 22
表2-6 內部流程構面績效評量指標彙整表 23
表2-7 學習與成長構面績效評量指標彙整表 24
表2-8 平衡計分卡適用於銀行業之相關文獻 25
表2-9 CONANT ET AL.（1990）企業策略行動傾向 35
表2-10 策略連結之相關文獻 40
表3-1 研究變數彙總表 50
表3-2 問卷使用之績效衡量指標 53
表4-1 樣本銀行屬性次數分配表 60
表4-2 樣本銀行營業額次數分配表 60
表4-3 填答者基本資料次數分配表 61
表4-4 問卷回收比率分析表 62
表4-5 樣本銀行採用情況次數分配表 63
表4-6 樣本銀行策略次數分配表 63
表4-7 問卷回收期間對銀行規模影響之T檢定表 63
表4-8 問卷回收期間對企業績效影響之T檢定表 64
表4-9 問卷回收期間對策略連結度影響之T檢定表 64
表4-10 問卷回收期間與平衡計分卡採用情形之交叉分析表 64
表4-11 因素負荷量表 66
表4-12 績效評量指標之因素分析表 67
表4-13 因素分析後之題項整理表 68
表4-14 研究變數信度表 68
表4-15 相關係數表 69
表4-16 H1之廻歸分析結果 70
表4-17 企業績效之企業策略變異數分析表 70
表4-18 企業績效之策略群組多重比較表 72
表4-19 企業策略與平衡計分卡採用情形之交叉分析表 73
表4-20 企業策略與平衡計分卡採用情形之交叉分析表 74
表4-21 H3之廻歸分析結果 75
表4-22 平衡計分卡採用對企業績效影響之T檢定表 76
表4-23 H4之廻歸分析結果 76
表4-24 平衡計分卡採用情形對策略連結度影響之T檢定表 77
表4-25 H5之廻歸分析結果 77
表4-26 迴歸模式彙整表 80
表4-27 假說檢定結果分析表 81
表4-28 績效高低之平均數/標準差 82
表4-29 績效高低/績效評量指標重視程度之描述性統計量 83
表4-30 績效高低/績效評量指標重視程度之變異數分析表 84
表4-31 績效高低/績效評量指標之策略群組變異數分析表 85
表4-32 績效高低/績效評量指標之策略群組之描述性統計量 86
表4-33 績效高低/績效評量指標重視程度之描述性統計量 90
表4-34 績效高低/績效評量指標重視程度之變異數分析表 91
表4-35 績效高低/績效評量指標之策略群組變異數分析表 91
表4-36 績效高低/績效評量指標之策略群組之描述性統計量 93

圖目錄
圖1-1 研究流程圖 6
圖2-1 平衡計分卡與績效衡量指標連結圖 8
圖2-2 平衡計分卡提供轉換策略為營運的架構 9
圖 2-3 企業內部程序價值鏈 12
圖 2-4 學習與成長構面衡量架構 13
圖 2-5 將願景付諸行動的四個管理程序圖 14
圖 3-1 研究模型圖 41
圖 3-2 探索性研究模式圖 51

中文部份
ARC遠擎管理顧問公司策略績效事業部譯(Robert S. Kaplan, David P. Norton原著)，「策略核心組織—以平衡計分卡有效執行企業策略」，臺北臉譜文化，2001。
于泳泓(2002)，「平衡計分卡實戰系列探討（一）：從台灣企業成功導入平衡計分卡實例談企業現狀剖析與導入架構檢核」，會計研究月刊，第198期，p.16-32.
于泳泓(2002)，「平衡計分卡實戰系列探討（二）：從台灣企業成功導入平衡計分卡實例談平衡計分卡導入的三步驟要點與手法」，會計研究月刊，第199期，p.84-92.
于泳泓(2002)，「平衡計分卡實戰系列探討（四）：從台灣企業成功導入平衡計分卡實例談平衡計分卡 e 化工具與後續制度維護」，會計研究月刊，第201期，p.82-93.
于泳泓(2002)，「平衡計分卡實戰系列探討（六）：從台灣企業成功導入平衡計分卡實例談製造業導入之成效、各階段進程與產出」，會計研究月刊，第204期，p.118-128.
于泳泓(2006)，「策略校準：應用平衡計分卡創造組織最佳綜效」，Robert S. Kaplan., David P. Norton著，高子梅、何霖譯，策略校準－導讀推薦(4)，台北臉譜文化，p.46-57.
朱道凱譯(Robert S. Kaplan, David P. Norton原著)，「平衡計分卡—資訊時代的策略管理工具」，臺北臉譜文化，1999。
高子梅、何霖譯(Robert S. Kaplan, David P. Norton原著)，「策略校準：應用平衡計分卡創造組織最佳綜效」，臺北臉譜文化，2006。
吳安妮、劉俊儒(2001)，「員工面、內部營運面、及顧客面對財務效影響之實證研究」，臺灣管理學刊，第一卷第一期，p.125-150.
吳安妮、周齊武、施能錠(2001)，「探索實施平衡計分卡可能遭遇之問題」，會計研究月刊，第183期，p.63-74.
吳安妮、周齊武，2000年5月，企業推行平衡計分卡之可行結構-台灣經理人之觀點 (一)，會計研究月刊，第174期，p.137-141.
吳安妮、周齊武，2000年6月，企業推行平衡計分卡之可行結構-台灣經理人之觀點 (二)，會計研究月刊，第175期，p.107-113.
吳安妮、周齊武，2000年7月，企業推行平衡計分卡之可行結構-台灣經理人之觀點 (三)，會計研究月刊，第176期，p.72-141.
吳安妮(無日期)，以平衡計分卡推動策略與績效管理。取自於 http://www.dsc.com.tw/bsc/bsc_a/bsc_a1.htm
吳安妮(2003)，「平衡計分卡之精髓、範疇及整合(上)」，會計研究月刊，第211期，p.45-54.
吳安妮(2006)，「策略校準：應用平衡計分卡創造組織最佳綜效」，Robert S. Kaplan., David P. Norton著，高子梅、何霖譯，策略校準－導讀推薦(1)，台北臉譜文化，p.16-29.
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杜榮瑞(2001)，「策略核心組織－以平衡計分卡有效執行企業策略」，Robert S. Kaplan., David P. Norton著，ARC遠擎管理顧問公司策略績效事業部譯，策略核心組織－專文推介(1)，台北臉譜文化，p.13-15.
林麗華（2005），「資訊科技投資、組織創新與組織績效之相關性研究－以金融服務業為例」，國立中山大學資訊管理學系研究所未出版之碩士論文。
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陳正平等譯(Robert S. Kaplan, David P. Norton原著)，「策略地圖：串聯組織策略從形成到徹底實施的動態管理工具」，臺北臉譜文化，2004。
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