Technology Strategy, Performance Measurement, and Research and Development Performance

• Main Authors: Wan-chi, Lai, 賴宛圻
• Other Authors: 杜榮瑞
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/61247540935106288490

碩士 === 國立臺灣大學 === 會計學研究所 === 90 === Research and Development (R&D) has been recognized as an important activity in the value chain. With an effective strategy, continuous monitoring, and performance measurement, companies can create and sustain competitive advantage. This thesis investigates the association between technology strategy and performance measurement, and explores the effect of the fit between them on performance. Performance measures of financial, customer, internal process, and learning and growth dimensions are developed according to the balanced scorecard. The R&D managers and financial managers of 1,152 electronic companies in Taiwan are solicited to respond to the questionnaire. The results based on 118 useful responses from the R&D mangers, and 70 useful responses from both R&D and financial managers are as follows. First, prospectors place more emphasis on product development than defenders, while defenders emphasize more on process innovation. But, the difference is not statistically significant. Second, the companies in the sample emphasize the financial measures least among the four dimensions of performance measures. Third, Prospectors place more emphasis than defenders on all the four dimensions of performance measures. Finally, technology strategy and emphasis on customers and learning and growth performance measures interactively affect performance in that prospectors with more emphasis on customers and learning and growth measures perform better than those with less emphasis. Prospectors with more emphasis on financial measures perform poorer than those with less emphasis. No significant interactive effect of technology strategy and internal process emphasis on performance exists.