The Association between Organization Structure, Marketing Competition and Balanced Scorecard:Impact on Organizational Performance

• Main Authors: YANG HUAN-JUNG, 楊桓榮
• Other Authors: LEE CHIA-LING
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/46031320801589119885

碩士 === 國立中正大學 === 會計學研究所 === 93 === This research examines the relationship between organization structure, market competition, balanced scorecard (BSC) usage and organizational performance. The organization structure is measured by the degree of decentralization, nature of formalization, level of vertical differentiation and level of horizontal integration. Market competition is measured by the degree of market competition. All firms listed in Taiwan Stock Exchange are included in the questionnaire survey. 150 valid responses are used for the quantitative analysis. It represents a useable response rate of 21.5%. The empirical results suggest that firms with higher degree of decentralization, lower level of vertical differentiation, higher level of horizontal integration, encouraging creative, encouraging autonomous work and learning, higher degree of market competition make more use of a BSC. We also find that greater BSC usage is associated with improved organizational performance. In addition, the empirical results suggest that the association between greater BSC usage and improved organizational performance depends on appropriate centralization and vertical differentiation.