The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance
碩士 === 靜宜大學 === 會計學系研究所 === 95 === There are two research questions in this study. (1) To examine the effects of vertical communication and decentralize structures on strategic consensus, the diversity of performance measurement system(PMS), and participation congruence. (2) To analyze the effects o...
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ndltd-TW-095PU0053850132015-10-13T16:56:13Z http://ndltd.ncl.edu.tw/handle/19871375879970700319 The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance 策略一致性和參與一致性對多元績效衡量制度及經營績效之影響 Ting-Wen Cheng 鄭婷文 碩士 靜宜大學 會計學系研究所 95 There are two research questions in this study. (1) To examine the effects of vertical communication and decentralize structures on strategic consensus, the diversity of performance measurement system(PMS), and participation congruence. (2) To analyze the effects of strategic consensus, participation congruence and the diversity of PMS on organizational performance. Data were collected from a mail survey of the size above regional hospitals identified by Department of Health in Taiwan. A total of 40 responses were received, of which 5 were ineligible, resulting in an effective response rate of 17.3% (35/202). The major findings of this study, conducted in an applied regression analysis, includes: (1) Decentralized structures have positive impacts on strategic consensus and participation congruence; however, they would not influence the diversity of PMS. (2) Both of strategic consensus and participation congruence have no obviously positive effects on the diversity of PMS. (3) The diversity of PMS and participation congruence have obviously positive influences on financial and non-financial performances. Besides, we can find out that vertical communication has obviously positive effects on strategic consensus, the diversity of PMS and participation congruence by employing Mann-Whitney U test of nonparametric analysis. Ling Sun Yeun-Wen Chang 孫凌 張允文 2007/07/ 學位論文 ; thesis 82 zh-TW |
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碩士 === 靜宜大學 === 會計學系研究所 === 95 === There are two research questions in this study. (1) To examine the effects of vertical communication and decentralize structures on strategic consensus, the diversity of performance measurement system(PMS), and participation congruence. (2) To analyze the effects of strategic consensus, participation congruence and the diversity of PMS on organizational performance.
Data were collected from a mail survey of the size above regional hospitals identified by Department of Health in Taiwan. A total of 40 responses were received, of which 5 were ineligible, resulting in an effective response rate of 17.3% (35/202).
The major findings of this study, conducted in an applied regression analysis, includes: (1) Decentralized structures have positive impacts on strategic consensus and participation congruence; however, they would not influence the diversity of PMS. (2) Both of strategic consensus and participation congruence have no obviously positive effects on the diversity of PMS. (3) The diversity of PMS and participation congruence have obviously positive influences on financial and non-financial performances.
Besides, we can find out that vertical communication has obviously positive effects on strategic consensus, the diversity of PMS and participation congruence by employing Mann-Whitney U test of nonparametric analysis.
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author2 |
Ling Sun |
author_facet |
Ling Sun Ting-Wen Cheng 鄭婷文 |
author |
Ting-Wen Cheng 鄭婷文 |
spellingShingle |
Ting-Wen Cheng 鄭婷文 The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance |
author_sort |
Ting-Wen Cheng |
title |
The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance |
title_short |
The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance |
title_full |
The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance |
title_fullStr |
The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance |
title_full_unstemmed |
The Effect of Strategic Consensus and Participation Congruence on the Diversity of Performance Measurement System and Organizational Performance |
title_sort |
effect of strategic consensus and participation congruence on the diversity of performance measurement system and organizational performance |
publishDate |
2007 |
url |
http://ndltd.ncl.edu.tw/handle/19871375879970700319 |
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