企業營運績效，一直是經營者關注的議題，企業的外在營運環境，隨著企業全球化營運與資訊科技運用而產生劇烈且快速的變化，為因應這些變化，企業擬定合適的組織策略，同時也透過導入合適的策略執行管理工具，以有效落實策略的執行，確保營運績效，保有競爭優勢(competitive advantage)及企業永續營運。
在眾多策略執行管理工具中，平衡計分卡(Balanced Scorecard, BSC)是企業最常使用的工具，自1992年Kaplan與Norton發表平衡計分卡後，至今近三十年以來，已在實務界與學術界累積了豐碩的研究成果，其中關於推行平衡計分卡的關鍵成功因素，是在執行導入與使用情境研究領域中，企業經營者最關注的議題。
本研究以系統性文獻回顧法(Systematic Literature Review, SLR)，分析台灣研究文獻，企業或組織在推行或導入平衡計分卡之成功關鍵因素，做為未來企業或組織推行或導入平衡計分卡的參考。
本研究依研究目的結果顯示：
1.經本研究分析與歸納Kaplan與Norton(2001)、Nair(2004)及Aravamudgan與Kamalanabhan (2007)等學者的研究，企業或組織推行或導入平衡計分卡之成功關鍵因素，可歸納成四個主構面與十五個次構面的架構，此四個主要構面包括高階主管、策略意圖、人力資源面向及系統與技術。
2.上述構面架構，以系統性文獻回顧法，檢視國內12篇此主題之研究文獻，在四主要構面中，在策略意圖構面次構面的相關研究較缺乏，在人力資源方面構面次構面則較完整。
3.經由印證個案公司所收集的資料呈現，推行平衡計分卡對關鍵成功因素的符合性較佳者，會有較佳的營運績效。
另本研究亦建議以麥肯錫7S模型為架構，以為未來企業或組織推行或導入平衡計分卡的檢核工具(check list)，並對未來在此領域的研究提出實務面與學術面的建議。
關鍵字: 平衡計分卡、關鍵成功因素、系統性文獻回顧、麥肯錫7S模型、推行/導入

Performance of the organization are always the most focus topics for top management team. Due to globalization operation and IT technology application, it had been changed for the firm external operation environment rapidly. Organization initiated the appropriate organizational strategy to fix those changing and introduced the appropriate strategy implementation tool to ensure the efficient and effective implementation of organizational strategy for keeping firm’s performance, competitive advantage and business sustainable.
Among the professional institution used of strategy implementation tools, Balanced Scorecard is most popular one to be used in the organization. Robert Kaplan and David Norton introduced the Balanced Scorecard in their 1992 Harvard Business Review article, now it marks 30 years since that article. Till now, lots of research work has been done by the academicians and practitioner on the Balanced Scorecard, and the research in Critical Success Factors (CSFs) of Balanced Scorecard implementations are the most major research issues in the area of implementation and use of Balanced Scorecard.
The present study aimed to identify Critical Success Factors (CSFs) of Balanced Scorecard implementations framework by using the Systematic Literature Review (SLR) to provide implementation guide in the future for practitioner.
According to the research objectives the results show
1. By analyzing and integration the research result of Kaplan & Norton (2001)、 Nair (2004) and Aravamudgan & Kamalanabhan (2007), the results indicate that there are 4 major dimension of Critical Success Factors of balanced scorecard implementation and 15 subfactors under these 4 majors. The 4 major factors are Top Management, Strategic intent, HR aspects and Systems and techniques.
2. We examine these 4 major factors framework by using the Systematic Literature Review for 12 research papers of Taiwan, in strategic intent dimension the empirical study is insufficient for all subfactors and HR aspects are sufficient in all subfactors.
3. We examine 3 cases company in these 4 major factors framework, it showed the implementation practice better fit the major factors the more business perpfrmance well.
In the final, we propose to use the McKinsey 7S model as the reviewing check list when organization implement Balanced Scorecard, and we also have some suggestions and direction for academicians and practitioner in the future research.

Keywords: Balanced Scorecard, Critical Success Factors, Systematic Literature Review, McKinsey 7S model, Implementation.

論文審定書 i
致謝文 ii
中文摘要 iii
英文摘要Abstract iv
圖目錄 vii
表目錄 viii
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 2
第三節 研究流程 4
第二章 文獻探討 6
第一節 平衡計分卡 6
第二節 關鍵成功因素 14
第三節 平衡計分卡推行或導入的關鍵成功因素 16
第四節 系統性文獻回顧 20
第三章 研究方法 22
第一節 研究問題與文獻選取 22
第二節 研究分析流程 26
第三節 企業個案問卷發放與回收 29
第四章 結果與討論 31
第一節 推行平衡計分卡關鍵成功因素 31
第二節 台灣研究成果檢測 35
第三節 台灣個案企業推行的印證 41
第四節 小結 51
第五章 結論與建議 52
第一節 研究結論 52
第二節 研究建議 53
第三節 研究限制與未來研究建議 56
參考文獻 58
附錄I-問卷 63
附錄II-個案訪談紀錄 68

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