English  |  正體中文  |  简体中文  |  Items with full text/Total items : 87924/117065 (75%)
Visitors : 23340590      Online Users : 71
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/125155
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/125155


    Title: 探索非財務績效指標對台灣企業績效之影響及其渠道
    Exploring Taiwanese Companies' Use of Non-financial Performance Measures and the Channels whereby Performance Effects Arise
    Authors: 黃政仁
    Huang, Cheng-Jen
    張瑋庭
    Chang , Wei-Ting
    周齊武
    Chow, Chee W.
    Contributors: 會計系
    Keywords: 非財務績效指標; 組織績效; 創新資本; 策略制定/認知; 策略落實/執行  
    nonfinancial measures; organizational performance; innovation capital ; strategy cognition ; strategy execution
    Date: 2013-11
    Issue Date: 2019-08-13 11:56:03 (UTC+8)
    Abstract: 本文旨在探討目前台灣企業使用非財務績效指標的情況與其對組織績效的影響,其有別於先前研究之處,是進一步分析非財務績效指標透過何種管道影響組織整體績效。本研究以台灣之電子資訊企業為對象,蒐集97家電子資訊公司的問卷。研究發現樣本公司對非財務績效指標有一定程度的使用。結構方程模式(Structural Equation Model,SEM)的分析進一步顯示,採用非財務績效指標對組織績效存在顯著的正向關係,同時亦對策略制定/認知及落實/執行有正面的影響。然而策略制定/認知及落實/執行能力的提昇,卻與組織績效沒有顯著的相關。此外,企業的創新資本除了直接影響組織績效之外,也透過非財務績效指標之應用提升整體績效。藉著增加對非財務績效指標影響組織績效渠道的了解,本文的發現應能提升實務界從非財務績效指標獲取效益的能力。
    This study examines Taiwanese companies' use of non-financial performance measures and its impact on organizational performance. A unique feature is that it goes beyond prior empirical research by further exploring the pathways whereby the performance effects occur. Survey responses from financial and accounting officers of 97 public companies in Taiwan's electronics sector indicate that these companies do make considerable use of non-financial performance measures. The results of structural equation modeling (SEM) show that the sample companies' use of non-financial performance measures has a positive link to organizational performance and such use is positively linked to the firm members' ability to understand, formulate, operationalize and execute their competitive strategies; However, there is no consequent effect on organizational performance. Finally, non-financial performance measures positively mediate the relationship between innovation capital and organizational performance. By deepening understanding of the pathways whereby use of non-financial performance measures can enhance organizational performance, these results help practitioners to realize the performance benefits of such measures better.
    Relation: 當代會計, Vol.14, No.2, pp.113-144
    Data Type: article
    DOI 連結: https://doi.org/10.6675/JCA.2013.14.2.01
    DOI: 10.6675/JCA.2013.14.2.01
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    52.pdf2165KbAdobe PDF7View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback