A Study on the Relationship between Perspectives of Balanced Scorecard for Retail Malls

• Main Authors: Lin, Keng-Yi, 林耿毅
• Other Authors: Chou, Ling-Tai
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/62511984825428391041

碩士 === 國立政治大學 === 經營管理碩士學程 === 93 === In the book of Strategy Maps, Robert Kaplan and David Norton delineated that the four perspectives of balanced scorecard link together in a chain of cause-and-effect relations. Enhancing and Aligning intangible assets leads to improved process performance, which, in turn, results in customer and shareholder success. This research was based on a case study of a shopping mall in Taipei County. We established a set of performance measurement indicators and gave members of the shopping center a survey. After applying the SEM and LISREL, the results found how important those indicators were. By using multivariate analysis technique, we demonstrated the chain of causation between various perspectives of balanced scorecard. Our findings showed that learning and growth perspective affected internal process perspective positively. Learning and growth perspective affected financial perspective positively. But learning and growth perspective could not affect customer perspective significantly. On the other hand, internal process perspective affected customer perspective positively, but could not significantly affect the financial perspective. Ultimately, we found that customer perspective affected financial perspective positively. In practice, if a shopping center wants to raise profit by strengthening customer perspective, it can enhance learning and growth of employees to increase internal process perspective. Then, better internal process can bring out the improvement in customer perspective.