https://scholars.lib.ntu.edu.tw/handle/123456789/99858
標題: | 研究發展策略、績效衡量、獎酬制度與研發效能之關係:平衡計分卡之實證研究 | 作者: | 杜榮瑞 | 關鍵字: | 平衡計分卡;研究發展策略;積極型;防禦型;績效;績效衡量;the balanced scorecard;research and development strategy;prospector;defender;performance;performance measures | 公開日期: | 2000 | 出版社: | 臺北市:國立臺灣大學會計學系暨研究所 | 摘要: | 本研究從平衡計分卡的觀點探討研究發 展策略與績效衡量的關係,並探討績效衡 量在研究發展策略與研發效能關係間的 調節角色。本研究發現:研究發展策略(積 極型或防禦型)與績效衡量(財務、顧客、 內部過程,及學習與成長)間有顯著關 係,但績效衡量之調節角色則不顯著。 This study tests the hypotheses derived from the balanced scorecard that firms adopting different R&D strategies are expected to place differential emphasis on various performance measures. This study also explores the moderating role of performance measurement on the association between R&D strategy and performance. The results suggest that firms adopting prospector strategy tend to place different degree of importance on various performance measures from firms adopting defender strategy. Further, this study finds that prospectors differ significantly from defenders in their emphasis on financial, innovation, cost efficiency, and learning and growth measures. However, the moderating role of performance measurement is not significant. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/18375 | 其他識別: | 892416H002006 | Rights: | 國立臺灣大學會計學系暨研究所 |
顯示於: | 會計學系 |
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892416H002006.pdf | 42.66 kB | Adobe PDF | 檢視/開啟 |
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