| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 97 === Among a highly competitive medical treatment market, it is necessary to establish a practicing performance evaluation index to supervise and measure the operating performance in order to improve the results.
Hence, ‘balanced scorecard’, which claimed by Kaplan and Norton in 1992, has generally accepted as a supervisal tool in industrial field and academic world. In addition, one of key points to evaluate the success of this managerial tool is whether the acceptance of users will affect the results of using. However, there seems only few literatures to investigate the rate of acceptance and satisfaction about ‘balanced scorecard’ from organization’s perception in Taiwan. But there are necessity and importance actually doing in this research. Therefore, this study aimed to evaluate the achievement of utilizing balanced scorecard through several aspects: size of organization, communication culture, supports from management, participants of management, and personal attribute through perceived usefulness and perceived ease of use measure the effectiveness.
This research was conducted at the teaching hospital and it’s relatively local hospital in the south of Taiwan. In order to achieve the purpose of this research, questionnaire has been used to collect relative data from 973 respondents. A total of 771 questionnaires were returned and the valid rate was 79.24%.
The findings are showed as below: 1. The result shows the size of hospital and the personal attribute may cause unapparent positively influence to the acceptance of balanced scorecard. 2. The communicate culture of organization attribute and management attribute of supports from management significantly effect the acceptance of balanced scorecard 3. The acceptance of balanced scorecard is considered to significantly affect the performance of using balanced scorecard.
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