Cause-and-Effect Relationship between Multiple Performance Measures : The Case of the IC Industry

• Main Authors: Chih-Feng Liu, 劉志峯
• Other Authors: Chia-Ling Lee
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/yzyy6m

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === This study using structural equation modeling (SEM) to examine the casual relationships among multiple measures based on Balanced Scorecard (BSC) perspective in Integrated Circuit (IC) Industry. This study separates IC industry into the upstream design and the downstream the IC assembly & testing and manufacturing and collects sample data from 2004-2012 Taiwan listed IC companies. The results find that: (1) in the IC design industry, "learning and growth perspective" significantly affects financial performance directly and indirectly affects financial via "customer perspective"; (2) in the IC assembly & testing and manufacturing sector, the "customer perspective" which plays an mediating role between the "learning and growth perspective" and financial perspective". This study suggests that IC design industry and the IC assembly & testing and manufacturing industry each could focus respectively on their resources of the "learning-oriented" and the "customer-oriented" business strategies, to obtain the competitive advantage to increase competitiveness in international markets.