目標：本研究之目的在探討佔醫院人力資源最大的護理部門的員工對於平衡計分 卡制度的認同度與其工作投入之關係。方法：本研究以實施平衡計分卡之醫院的護理 人員為研究對象，使用無記名結構式問卷，共發出300份問卷，回收有效問卷241份， 有效回收率為80％。結果：層級迴歸分析顯示，護理人員對平衡計分卡之四個構面(顧 客、內部流程、學習成長、財務)的認同度均與其工作投入呈顯著正相關，其中，以對 顧客構面的認同度與工作投入的關係最高(標準化迴歸係數=.32)，其次依序為內部 流程(=.30)、學習成長構面(=.28)、財務構面認(=.19)。結論：護理人員對於平 衡計分卡的認同度越高，其工作投入度也越高，平衡計分卡制度的推動，有助於激勵 護理人員之工作投入。
Purpose: The purpose of this article is to investigate the relationship between nurses’ identification with balanced scorecard (BSC) on their job involvement.Methods: The nurse of a hospital which adopts BSC system were used as respondents. 300 self-administrated structured questionnaires were distributed. 241valid responses were returned. The response rate is 80%. Results: The results of a hierarchical regression analysis show that nurses’ identification with the four dimensions of BSC (customer, internal business process, learning and growth, financial) are all positively and significantly correlated with job involvement. The standardized regression coefficient shows that customer dimension has the strongest relationship with job involvement (=.32), followed by internal business process dimension ( =.30), learning and growth dimension ( =.28), and financial dimension ( =.19). Conclusions: BSC system can motivate nurses’ job involvement, thus supporting the viewpoint that balanced scorecard can increase non-profit organizations’ performance. In addition, due to the significant difference of the relationships between the dimensions of BSC and job involvement, each dimension should be given different weight in evaluating nurses’ performance.
