Organizational Factors and the Implementation Stages of the Balanced Scorecard.
碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This thesis aims to understand the implementation status of the balanced scorecard in Taiwan, and investigate the association between organizational factors and the implementation stages of the balanced scorecard. The organizational factors include centralization,...
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ndltd-TW-092NTU053850202016-06-10T04:15:42Z http://ndltd.ncl.edu.tw/handle/58150190207611744957 Organizational Factors and the Implementation Stages of the Balanced Scorecard. 組織因素與平衡計分卡實施階段之關係 Yu-Ying Lee 李宥瑩 碩士 國立臺灣大學 會計學研究所 92 This thesis aims to understand the implementation status of the balanced scorecard in Taiwan, and investigate the association between organizational factors and the implementation stages of the balanced scorecard. The organizational factors include centralization, formalization, specialization, slack resources, managerial attitude toward innovation and administrative intensity. The financial managers of 1,130 listed companies are solicited to respond to the questionnaire. The results based on 145 useful responses are as follows. As to the implementation status of the balanced scorecard in Taiwan, 59.3% of the respondents have not considered balanced scorecard, 13.8% of the respondents is considering the balanced scorecard, 7.6% of the respondents have considered but later rejected the balanced scorecard, and 19.3% have adopted the balanced scorecard. In the OLS regression model, whenever implementation stages of the balanced scorecard are divided into 25, 8 or 5 stages, only managerial attitude toward innovation is positively related to the implementation stages of the balanced scorecard. In the ordered logit model, when implementation stages of the balanced scorecard are divided into 25 or 5 stages, only managerial attitude toward innovation is positively related to the implementation stages of balanced scorecard; when implementation stages of the balanced scorecard are divided into 8 stages, specialization and managerial attitude toward innovation are positively related to the implementation stages of the balanced scorecard. In the binary logit regression model, where the dependent variable is dichotomized into “adoption” and “no adoption”, centralization and formalization are negatively related to the adoption of the balanced scorecard, and managerial attitude toward innovation is positively related to the adoption of the balanced scorecard. Rong-Ruey Duh 杜榮瑞 2004 學位論文 ; thesis 103 zh-TW |
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碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This thesis aims to understand the implementation status of the balanced scorecard in Taiwan, and investigate the association between organizational factors and the implementation stages of the balanced scorecard. The organizational factors include centralization, formalization, specialization, slack resources, managerial attitude toward innovation and administrative intensity.
The financial managers of 1,130 listed companies are solicited to respond to the questionnaire. The results based on 145 useful responses are as follows.
As to the implementation status of the balanced scorecard in Taiwan, 59.3% of the respondents have not considered balanced scorecard, 13.8% of the respondents is considering the balanced scorecard, 7.6% of the respondents have considered but later rejected the balanced scorecard, and 19.3% have adopted the balanced scorecard.
In the OLS regression model, whenever implementation stages of the balanced scorecard are divided into 25, 8 or 5 stages, only managerial attitude toward innovation is positively related to the implementation stages of the balanced scorecard.
In the ordered logit model, when implementation stages of the balanced scorecard are divided into 25 or 5 stages, only managerial attitude toward innovation is positively related to the implementation stages of balanced scorecard; when implementation stages of the balanced scorecard are divided into 8 stages, specialization and managerial attitude toward innovation are positively related to the implementation stages of the balanced scorecard.
In the binary logit regression model, where the dependent variable is dichotomized into “adoption” and “no adoption”, centralization and formalization are negatively related to the adoption of the balanced scorecard, and managerial attitude toward innovation is positively related to the adoption of the balanced scorecard.
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Rong-Ruey Duh |
author_facet |
Rong-Ruey Duh Yu-Ying Lee 李宥瑩 |
author |
Yu-Ying Lee 李宥瑩 |
spellingShingle |
Yu-Ying Lee 李宥瑩 Organizational Factors and the Implementation Stages of the Balanced Scorecard. |
author_sort |
Yu-Ying Lee |
title |
Organizational Factors and the Implementation Stages of the Balanced Scorecard. |
title_short |
Organizational Factors and the Implementation Stages of the Balanced Scorecard. |
title_full |
Organizational Factors and the Implementation Stages of the Balanced Scorecard. |
title_fullStr |
Organizational Factors and the Implementation Stages of the Balanced Scorecard. |
title_full_unstemmed |
Organizational Factors and the Implementation Stages of the Balanced Scorecard. |
title_sort |
organizational factors and the implementation stages of the balanced scorecard. |
publishDate |
2004 |
url |
http://ndltd.ncl.edu.tw/handle/58150190207611744957 |
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