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題名 | Research and Development Strategy and Performance Measures: An Empirical Test of the Balanced Scorecard Concepts=研究發展策略與績效衡量:平衡計分卡之實證研究 |
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作者 | 杜榮瑞; 蔣明晃; 林佩琪; | 書刊名 | 管理學報 |
卷期 | 17:4 2000.12[民89.12] |
頁次 | 頁563-589 |
分類號 | 494.542 |
關鍵詞 | 研究發展策略; 績效衡量; 積極型策略; 防禦型策略; 平衡計分卡; Research and development strategy; Performance measures; Prospector; Defender; The balanced scorecard; |
語文 | 英文(English) |
中文摘要 | 本研究從平衡計分卡的觀點,測試研究發展策略與績效衡量的關係。以 新竹科學園區高科技廠商的研發經理作為問卷調查對象,本研究共寄發285份問 卷,回收且可供分析者計67份。MANOVA檢定結果發現採積極型研發策略之廠 商與採防禦型策略之廠商,對績效衡量指標的重視程度有顯著的差異,而且積極 型廠商在財務、創新、成本效率及學習與成長方面的績效衡量之重視程度顯著高 於防禦型廠商,其中創新及學習與成長方面之結果與本研究假說一致,而財務與 成本效率方面則不一致,本研究亦由文化與資本市場因素提出解釋。另外,如同 假說所預期,本研究也發現二者在顧客、時間及品質方面的重視程度沒有顯著差 異。 |
英文摘要 | This study tests the hypotheses derived from the balanced scorecard that firms adoptingdifferent R&D strategies are expected to place differential emphasis on various performance measures. TheR&D managers of 285 high-tech firms are selected to respond to the questionnaires. Statistical tests(MANOVA) using the 67 useful responses suggest that firms adopting prospector strategy tend to placedifferent degree of importance on various performance measures from firms adopting defender strategy.Further, this paper finds that prospectors differ significantly from defenders in their emphasis on financial,innovation, cost efficiency, and learning and growth measures. However, the differences in financial andcost efficiency measures are not in the expected direction. Cultural and institutional factors are offered toexplain the discrepancy. In addition, this paper indicates that, as expected, prospectors and defenders placeequal importance on core customer measures and time and quality process measures. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。