| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 94 === The balanced scorecard is one kind of performance evaluation tool which is advocated of many domestic and outside management scholars. However, Lipe and Salterio (2,000) find that when managers use scorecard to make performance evaluation judgments for various departments at the same time, they often can’t combine the unique performance measures and emphasis on common performance measures. They called this phenomenon is common measures bias. This study from two different angles（the judgment and the decision-making） to discuss the common measures bias. To this bias, we test the validity for two kinds of debiasing methods which is used in Taiwan from different viewpoints.. From the input effort viewpoint, we examine the disaggregating method.（i.e., requiring performance valuators in accordance with the stipulationed order and process of performance evaluation to increase performance valuators usage of unique performance measures in their evaluation）From the data quality viewpoint, we examine to provide the independent third-party assurance report.（i.e., from the independent third-party to provide the assurance report on the relevance and reliability of the divisional scorecard）The result showed that no matter is in the judgment or the decision –making. The disaggregating method indeed can effectively promote the performance valuators to unique performance measures. But, to provide the independent third-party assurance report not to be able to achieve the same debiasing effect.Moreover, we discover that manager’s measures bias will affect vassal’s behavior. It’s indicat that the problem of common measures bias is seriously and debiasing methods used is necessary.
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