| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 96 === Lipe and Salterio[2000]found that managers placed greater weights on common measures when using a Balanced Scorecard to make performance evaluation judgment.That condition is called common measures bias.This study from two angles (performance evaluation judgment and allocation bonus decision) to discuss whether the problem of common measure bias is exist, and to test the stability of bias.Yu-Jou,Li[2007]found that the degree of participants’ self insight is high.The bias occurrence possibility is the self-conscious behavior.This study to discuss if through the training method ,taught participants the knowledge about BSC and the common measures, and showed “the common measures and the unique measures all are similarly important ”idea,then whether participants can place greater weights or placed greater emphasis on unique measures, enables the influence of common measures to reduce. Roberts, Albright and Hibbets[2004]found that the disaggregated balanced scorecard method can effectively debias common measures bias.Therefore,we discuss whether the debiasing effect of the disaggregated balanced scorecard which is used in the domestic is stable.The result of research suggests that when participants use scorecard to make performance evaluation judgment and allocation bonus at the time,they attended to both common and unique measures, but placed greater weights on common measures. The training method can effectively reduce the common measures bias.The disaggregated balanced method can reduce the common measures, but it can’t effectievely debias the condition of common measures bias.
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