The Study of Business Strategy, Performance Measurement and Organizational Performance: From the Viewpoint of Balanced Scorecard

• Main Authors: In-Huei Jang, 張英慧
• Other Authors: Cheng-Li Huang
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/63998885871549343602

碩士 === 淡江大學 === 會計學系 === 87 === Contingency theory suggests that the design of a management control system depends upon the circumstances affecting an organization. Prior research has found that strategy is an important factor affecting the design of a firm''s performance measurement and evaluation system. Moreover, recent literature strongly suggests that performance measures must be linked to the strategies and actions of a firm. This study examines the relationship between strategy, performance measurement, and performance from the viewpoint of Balanced Scorecard. The major objective of the thesis are: 1. To understand how business strategy effects the design of performance measurement system. 2. To understand the relationship between business strategy and performance. 3. To understand the relationship between performance measurement system and performance. 4. To understand the relationship between performance measurement system and its satisfaction. Based on the questionnaire survey the main findings are as follows: 1. Different business strategies significantly affected the degree of performance measurement on the four dimensions of Balanced Scorecard. Companies adopting Prospector strategy differed from those adopting Defender strategy in the importance they placed on customer and learning and growth dimensions. 2. Different business strategies significantly affected performance. Performance of Prospector and Analyzer were better than performance of Defender. 3. Companies focusing on the degree of performance measurement on the four dimensions of Balanced Scorecard significantly affected their performance. Companies focusing on customer dimension had better performance than those companies focusing on internal process dimension. 4. The relationship between indicators of the four dimensions of Balanced Scorecard and the satisfaction of performance measurement system showed significant and positive.