| Summary: | 碩士 === 南華大學 === 非營利事業管理研究所 === 95 === Objectives of this research are to understand the specific views, on performance evaluation and their awareness of the perspectives and performance indexes in the balanced scorecard, among board directors, employees, and voluntary workers in an award-winning community foundation. We studied the awareness among characteristics groups from different department, sex, age, education, position, and year-service. We hope that through the building of a set of effective and workable performance measures for this foundation will provide a benchmark for other foundations to solidify their performance evaluations, thus fulfill their missions and objectives, by improving their total operational performances and maintaining sustainable competitive advantages.
There are 92 replies from 110 questionnaires distributed, with a respondent rate of 83.64%. Data were statistically analyzed through descriptive statistics, Cronbach’s α reliability analysis, factor analysis, and one-way ANOVA. We reached the following results:
1.On acknowledging the importance on each of the indexes, average scores among all groups, including board directors, employees, and voluntary workers, are higher than 3.75, showing that members agree that these indexes are important in performance evaluation for this foundation.
2.On considering the importance of each of the perspectives, Financial scores the highest, followed by Internal Operational Processes and Learning and Growth, while the Customer scores the lowest.
3.Through factor analysis, we constructed 12 factors from the 42 indexes in the four perspectives. Each of the Eiganvalues is greater than one and impact factors over 0.4, and accumulative explanatory power is greater than 64.04%. Thus, we accept the factor analysis conclusions.
4.On analyzing the awareness of importance among various sample characteristics: Department origin exhibit significant effect in Financial, Customer, and Learning and Growth perspectives; Sex difference significantly affect awareness on Customer perspective; Age and Education variations have significant impact on internal processes perspective. On the other hand, Position and Year-service in the Foundation showed no significant effect.
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