The Effects of Balanced Scorecard on Strategic Linkage and Organizational Performance: Evidences from Hospitals in Taiwan

• Main Authors: You-Cyuan Chen, 陳有全
• Other Authors: Tung-Feng Lee
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/65056366223239953743

碩士 === 國立彰化師範大學 === 會計學系 === 97 === The global budget payment scheme in the National Health Insuramce system had changed the landscape of health care industry competition in Taiwan, and urged the senior manager to search for emergent management system to responding the challenge. This research investigates the effects of balanced scorecard (hereafter BSC) implementation on strategic linkage and ultimately the organizational performance of hospitals in Taiwan. Empirical data of 107 responses is collected form 525 senior managers in domestic hospitals with a self-administrated questionnaire survey. The analysis find hospitals in prospector strategic group tend to adopt BSC systems proactively than their counterparts in other strategic groups do. The exploratory factor analysis of common measures of strategic preofrmance indicators discovers a five dimensional structure that consisted of quality and satisfaction, resource and process management, market competition, innovation and finance dimensions. Although there is no direct effect of BSC implementation on perceived overall performance, the indirect effects of BSC implementation on perceived overall performance through mediation of strategic linkage is confirmed by empirical analysis. The combination of relative weights of strategic performance indicatiors also have a significant effect on perceived overall performance of hospitals in a particular strategic group. These results imply that sophisticated balance among multiple dimensional performance indicators is needed to link the strategic objectives and in turn for overall performance improvement. Further more, in constrat with the positive effects of the importances of innovation and market competition dimensions in strategic performance evaluation system on perceived overall performance, the importance of quality and satisfaction dimension has a negative effect on perceived overall performance. One of the potential explaninations may attribute to the distorted effect of the global budget payment scheme in the National Health Insuramce system in Taiwan.