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Title: | 個人平衡計分卡評量指標建構與實證研究 An Empirical Research on Assessment Indicators Construction for Personal Balanced Scorecards |
Authors: | Tzung-Hui Wang 王琮惠 |
Advisor: | 劉啟群(Chi-Chun Liu) |
Keyword: | 個人平衡計分卡,評量指標,探索性因素分析,迴歸分析, Personal Balanced Scorecard,Assessment Indicators,Exploratory Factor Analysis,Regression Analysis, |
Publication Year : | 2019 |
Degree: | 碩士 |
Abstract: | 員工是公司組織能否創造高績效的關鍵,經理人了解如何提供新挑戰環境,讓員工承擔意志與誠信。給員工自治與支持,是最主要的驅動與激勵。經理人必須體認,許多問題的解決方法,在於能否平衡員工工作與生活,以及能否連結員工的企圖心與組織的企圖心。將無形資產有形化,將人力資源或績效具體量化,發展有效的個人平衡計分卡評量系統,成為公司組織現階段的任務。
本研究主要目的是建構適合職場人員導向的個人平衡計分卡(提升幸福感、快樂指數及工作滿意度的行動藍圖)評量模式。文獻探討相關理論,提出個人平衡計分卡指標評量理論模型,包括:1. 個人使命;2. 個人願景;3. 個人關鍵角色;4. 個人關鍵成功要素;5. 個人目標;6. 個人績效衡量指標與標的;7. 個人改善行動等七個要素,共45題的初始量表。 蒐集177份有效問卷資料,先以項目分析之1. 決斷值檢定初始量表在高分組與低分組之間是否存在顯著差異;2. 辨別力反應量表題項是否能夠正確測得受測特質的內容程度,並能鑑別個別差異能力;3. 題項總分相關法問卷結果進行個別題項的同質性檢驗,作為量表題項刪除或保留的參照依據。統計套裝軟體SPSS 18.0進行探索性因素分析萃取出個人平衡計分卡評量因素,檢驗信度與效度,形成「外在構面」、「內在構面」、「財務構面」、「知識與學習構面」等四個因素構面及41題項的評量模式。 藉由多元(複)迴歸分析研究結果,個人平衡計分卡指標評量模式「總體滿意度」和四個四個因素「外在構面」、「內在構面」、「財務構面」、「知識與學習構面」均呈現顯著且正向的影響。評量整體因素模式之中,「外在構面」因素構面最具關鍵影響力,再者為「內在構面」,依序為「財務構面」和「知識與學習構面」。 整體而言,本研究構建的個人平衡計分卡指標評量模式,均獲得良好的信度、效度。最後,根據研究結果,提出評量模式實務上的應用及相關建議,做為職場人員在公司組織上行動改善的依據。 Employees are the key to any company's high performance. Most managers do not understand how to provide a new and challenging environment so employees are more engaged in their professional lives. Disengagement results in lost productivity, costing companies millions of dollars annually. Managers must realize that the solution to disengagement lies in whether they can provide an enriching and happy work environment that balances their employees' professional and personal life. The question for managers is, 'Can they connect their employees' personal and organizational aspirations?' The task of a company at this current stage is to develop an effective Personal Balanced Scorecard (PBSC) assessment system to determine their employees' aspirations. The main purpose of this study is to construct a staff-oriented PBSC. PBSC is the evaluation model, the blueprint for improving the happiness job satisfaction index. Based on literature review and related theories, this study proposes a PBSC index evaluation model. The evaluation model includes seven elements: 1. Personal Mission, 2. Personal Vision, 3. Personal Key Roles, 4. Personal Key Success Factors, 5. Personal Goals, 6. Personal Performance Indicators and Criteria, and 7. Personal Improvement Actions. A total of 45 items are in the initial scale. The data from 177 valid questionnaires were collected. First, the critical Ratio of Item Analysis was used to verify whether there was a significant difference between high and low groups in the initial scale. Secondly, a Discriminatory Power Response Scale was used to measure whether the items could accurately determine the content level of the traits tested and could identify individual difference in ability. Last, guided by Corrected Item-Total Correlation, the questionnaire results were tested for homogeneity of individual items, which served as a reference for deleting or retaining items. Exploratory Factor Analysis (EFA), the statistical software suite SPSS 18.0 is used to extract evaluation factors of PBSC. The reliability and validity are tested. The evaluation model consists of 41 items, and four factors: External Factor, Internal Factor, Financial Factor as well as Knowledge and Learning Factor. The results of Multiple Regression Analysis show that the PBSC evaluation model's Overall Satisfaction and the four factors 'External Factor', 'Internal Factor ', 'Financial Factor ' and 'Knowledge and Learning Factor' all have significant and positive effects. Of the four factors, the External Factor has the most critical influence, and next is the Internal Factor, followed by the Financial Factor as well as the Knowledge and Learning Factors. The PBSC evaluation model constructed in this study has achieved good reliability and validity. Based on the research results, the evaluation application and related suggestions can be used as the basis and reference for the improvement of employee's engagement (therefore higher productivity) in the company organization. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73029 |
DOI: | 10.6342/NTU201901539 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 會計與管理決策組 |
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ntu-108-1.pdf Restricted Access | 1.36 MB | Adobe PDF |
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