杜榮瑞2006-07-262018-06-292006-07-262018-06-292000http://ntur.lib.ntu.edu.tw//handle/246246/18375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.application/pdf43685 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所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 scorecardresearch and development strategyprospectordefenderperformanceperformance measuresreporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18375/1/892416H002006.pdf