Responsive image
博碩士論文 etd-0605121-132917 詳細資訊
Title page for etd-0605121-132917
論文名稱
Title
探討組織實施平衡計分卡之關鍵成功因素:以系統性文獻回顧取向檢視台灣研究成果
The study of Critical Success Factors of Balanced Scorecard implementation in Firm : Reviewing Research Result in Taiwan by Using Systematic Literature Review Approach
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
93
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2021-06-25
繳交日期
Date of Submission
2021-07-05
關鍵字
Keywords
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
Balanced Scorecard, Critical Success Factors, Systematic Literature Review, McKinsey 7S model, Implementation
統計
Statistics
本論文已被瀏覽 162 次,被下載 0
The thesis/dissertation has been browsed 162 times, has been downloaded 0 times.
中文摘要
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
Abstract
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.
目次 Table of Contents
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
參考文獻 References
一、中文部分
于泳泓 (2002)。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,198,16-32。
王巨典(2007)。半導體通路商導入平衡計分卡之研究-以某半導體通路商為例。國立臺灣大學會計學研究所碩士論文,未出版,台北市。
朱道凱(譯) (2008)。平衡計分卡:化策略為行動的績效管理工具(新版)(原作者:R. S., Kaplan, & D. P., Norton)。台北市:臉譜出版。
江秀珍(2009)。推動平衡計分卡對員工組織認同與滿意度影響之研究-以中部某地區醫院為例。中國醫藥大學醫務管理學研究所碩士班,未出版,台中市。
吳安妮(2003)。平衡計分卡之精髓、範疇及整合(上)。會計研究月刊,211,45-54。
吳明璁(2011)。平衡計分卡管理制度之演進過程-以個案公司為例。國立政治大學會計研究所碩士論文,未出版,台北。
李孟訓、許雅琪 (2008)。休閒農場經營績效關鍵成功因素之研究-從平衡計分卡的觀點。農業經濟叢刊, 14(1), 111-148。
林玉雯(2007)。成功推動平衡計分卡過程中之關鍵因素-以某公立區域教學醫院長期照護策略核心團隊為例。國立台灣大學醫療機構管理研究所碩士論文,未出版,台北市。
林佳靜、張曉芬、譚醒朝、譚家惠 (2005)。醫院對平衡計分卡之認知與現況分析。健康管理學刊, 3(1), 1-17
陳義柱(2006)。企業導入平衡計分卡之研究以F公司為例。國立中興大學應用經濟學系所碩士論文,未發表,台中市。
馬震中、徐宓霞、黃松共、蔡易庭、應純哲 (2011)。運用混合方法探討醫院導入平衡計分卡過程之員工認知、態度及問題。醫管期刊, 12(2), 98-113。
許智有(2005)。非營利組織導入平衡計分卡之研究—以財團法人工業技術研究院能源與資源研究所為例。中原大學會計研究所碩士論文,未出版,桃園縣。
莊宏偉(2013)。以平衡計分卡推動產品多角化策略之實務探討:以一台灣中小企業商業冷凍櫃產品為例。國立虎尾科技大學經營管理研究所碩士論文,未出版,雲林縣。
黃詩婷(2013)。以平衡計分卡推動產品多角化策略之實務探討:以一台灣中小企業工業冷卻設備產品為例。國立虎尾科技大學經營管理研究所碩士論文,未出版,雲林縣。
黃銑扶、尤元民、鄭豐聰 (2005)。醫院建構平衡計分卡之研究。澄清醫護管理雜誌, 1(1), 54-62。
葉蘭嬌 (2001)。實施平衡計分卡之關鍵成功因素探討─以某電子科技公司為例。國立中央大學人力資源管理研究所碩士論文,未出版,桃園縣。
羅鵬程(2008)。平衡計分卡之實施及遭遇之問題與解決之道-以某被動元件公司為例。國立政治大學經營管理碩士學程碩士論文,未出版,台北市
劉家齊 (2003)。企業導入平衡計分卡之成效研究- 以國內某上市電子公司為例。中原大學企業管理研究所學碩士論文,未出版,桃園縣。
韓慧林、王貴民、黃聖凱、林芙郁、周韋仁、林全偉 (2014)。以AHP 評估麥當勞之行銷管理關鍵成功因素-高雄旗山區為例。管理資訊計算,3(2) ,375-386。
穆佩芬(2014)。質性系統性文獻回顧研究法。源遠護理,8(3),5-11。
二、英文部分
Abdullah, I., Umair, T., Rashid, Y. & Naeem, B. (2013). Developments on Balanced Scorecard: A Historical Review. World Applied Sciences Journal, 21(1), 134-141.
AL-Dweikat, M. & Nour, M. (2018). Balanced Scorecard Critical Success Factors of Jordanian Commercial Banks and Its Effect on Financial Performance. Accounting and Finance Research. 7(3). 146.
Aravamudgan, S & Kamalanabhan, T. (2007). An AHP Study on the Critical Factors for balanced scorecard implementation in Indian organizations. International Journal of business innovation and Research, 1(4), 387 –403.
Bismark, O., Kofi, O. A., Frank, A.-G., & Eric, H. (2018). Utilizing Mckinsey 7s model, SWOT analysis, PESTLE and Balance Scorecard to foster efficient implementation of organizational strategy. Evidence from the community hospital group - Ghana Limited. International Journal of Research in Business, Economics and Management, 2(3), 94–113.
Cox, A.M., Pinfield, S. and Rutter, S., (2019). Extending McKinsey’s 7S model to understand strategic alignment in academic libraries. Library Management, 40(5), pp.313-326.
Daniel, D. (1961). Management information crisis. Havard Businuss Review. Sept/Oct, 111-121.
Davis, J., Mengersen, K., Bennett, S., & Mazerolle, L. (2014). Viewing systematic reviews and meta-analysis in social research through different lenses. Springer Plus, 3, 511.
Hambric, D. C. (1989). Key Success Factors: Test of A General Theory In The Mature Industrial-Product Sector, Strategic Management Journal, Vol.10: 368.
Hofer, C. W., & D. E. Schendel (1978). Strategic Management: A New View of Business Policy and Planning, Little, Brown, Boston, Mass.
Pinto, J. K. & Slevin, D.P. (1989). Critical Success Factors in R&D Projects, Research-Technology Management, 32(1), 31-35
Kaplan, R.S. (2005). How the balanced scorecard complements the McKinsey 7-S model. Strategy & Leadership, 33(3), pp. 41-6.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard - Measures that drive performance. Harvard Business Review, 70(1) (January-February), 71-79.
Kaplan, R. S., & Norton, D. P. (1993). The balanced scorecard - Measures that drive performance. Harvard Business Review, 71(5)(September-October), 134-147.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1) (January-February), 75-85.
Kaplan, R. S. & Norton, D. P. (2001). The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. 1st edition. Harvard Business Review Press.
Koerner, M. M. (2014). Courage as Identity Work: Accounts of Workplace Courage. Academy of Management Journal 57(1)): 63 – 93.
Lueg, R., & Vu, L. (2015). Success factors in Balanced Scorecard implementations – A literature review. Management Revue, 26(4), 306-327. Retrieved October 3, 2020, from http://www.jstor.org/stable/24570262
Madsen, D., & Stenheim, T. (2015). The Balanced Scorecard: A Review of Five Research Areas. American Journal of Management, 15(2), 24-41.
Miao Q., Eva N., Newman A., Cooper B. (2019). CEO entrepreneurial leadership and performance outcomes of top management teams in entrepreneurial ventures: the mediating effects of psychological safety. J Small Bus. Manag. 57 1119–113
Nair, M. (2004). Essentials of Balanced Scorecard. John Wiley & Sons, Inc.
Oghuvwu1, M. E., & Omoye1, A. S.(2016). Determinants of Balanced Scorecard Adoption: A Review of Perspectives. British Journal of Economics, Management & Trade, 15(3), 1-11,
Porter, M. E. (1990). New global strategies for competitive advantage. Planning Review, 18(3), 4–14.
Ravanfar, M M. (2015),"Analyzing Organizational Structure Based on 7s Model of McKinsey." Global Journal of Management and Research: A Administration and Management, 15(10), p.6-12.
Sandelowski, M., & Barroso, J. (2003). Focus on research methods: Toward a meta-synthesis of qualitative findings on motherhood in HIV-positive women. Research in Nursing & Health 26(2), 153-170.
Sandelowski, M., & Barosso, J. (2007). Handbook for synthesizing qualitative research. New York:Springer.
Singh, R. K., & Arora, S. S. (2018). The Adoption of Balanced Scorecard: An exploration of its Antecedents and Consequences, Benchmarking: An International Journal, 25(3), 874-892
Shutibhinyo, W. (2014). Determinants of balanced scorecard usage: Indirect correlation through attitudinal factors. Global Journal of Business Research, 8(4), 17-23.
Snyder, H.(2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333-339.
Snyder, H., Witell, L., Gustafsson, A., Fombelle, P., & Kristensson, P. (2016). Identifying categories of service innovation: A review and synthesis of the literature. Journal of Business Research, 69, 2401–2408.
Thompson, J & Strickland, A. (2003). Strategic Management: Concepts & Cases. 13th edition, McGraw – Hill, North America.
Witell, L., Snyder, H., Gustafsson, A., Fombelle, P., & Kristensson, P. (2016). Defining service innovation: A review and synthesis. Journal of Business Research, 69, 2863–2872
Wu, M. F. (2014). The effects of the balanced scorecard implementation on the financial performance in Taiwan-listed electronics companies: Meta analysis. Asian Journal of Empirical Research, 4(8), 421-426.
Verlegh, P. W. J., & Steenkamp, J.-B. E. M. (1999). A review and meta-analysis of country-of-origin research. Journal of Economic Psychology, 20, 521–546.
Vogel, E. F. (1979). Japan as #1: Lessons for America. Cambridge, MA: Harvard University Press.
電子全文 Fulltext
本電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。
論文使用權限 Thesis access permission:自定論文開放時間 user define
開放時間 Available:
校內 Campus:開放下載的時間 available 2024-07-05
校外 Off-campus:開放下載的時間 available 2024-07-05

您的 IP(校外) 位址是 44.211.26.178
現在時間是 2024-06-13
論文校外開放下載的時間是 2024-07-05

Your IP address is 44.211.26.178
The current date is 2024-06-13
This thesis will be available to you on 2024-07-05.

紙本論文 Printed copies
紙本論文的公開資訊在102學年度以後相對較為完整。如果需要查詢101學年度以前的紙本論文公開資訊,請聯繫圖資處紙本論文服務櫃台。如有不便之處敬請見諒。
開放時間 available 2024-07-05

QR Code