Performance Measurement with Balanced Score Card in Museums

• Main Authors: WU, SHAN-YING, 吳姍頴
• Other Authors: HUANG, LEO
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/fx22t8

碩士 === 國立高雄餐旅大學 === 觀光研究所在職專班 === 105 === Traditionally, there are four perspectives in balanced scorecard (BSC), including financial, customer, internal process, and learning and growth perspectives. The mission perspective is added in this study. Based on the five perspectives, this study applied Structural Equation Model (SEM) to construct key performance appraisal indicators and investigate the causal relationships among the five perspectives for the museum industry in Tainan. The questionnaire instrument, which was given by twelve experts in museum area, was used to collect data. The empirical results show the important indicators in each perspective, including financial and non-financial ones. Moreover, the learning and growth perspective significantly and positively affect the internal process and mission perspectives; the internal processes significantly and positively affect the customer perspective; the customer perspective significantly and positively affect the financial perspective; the financial perspective significantly and positively affect the mission perspective. These results are able to help the museum directors to evaluate and revise their strategies, and generally to adopt modern management approaches in their practice.