| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 93 === During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC.
The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy.
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