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

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.