台灣高科技產業之永續平衡計分卡與管理能力之研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/51077

Title:	台灣高科技產業之永續平衡計分卡與管理能力之研究 The Relationships between Sustainable Balanced Scorecards and Managerial Ability – Evidence from Taiwan High-Tech Industry
Authors:	陳俞琇
Contributors:	會計學系
Keywords:	永續發展平衡計分卡永續平衡計分卡管理能力 Sustainable development Balanced scorecards Sustainable balanced scorecards Managerial ability
Date:	2022
Issue Date:	2023-02-21 13:43:27 (UTC+8)
Abstract:	本研究將平衡計分卡與企業永續發展報告書之架構相互彙整，提出一個企業永續發展平衡計分卡，接著進一步探究管理階層之管理能力是否在企業永續發展的效力上具有差異，過去在管理能力的評估上大多採用問卷的方式進行分析，但是此做法會有缺乏客觀性的問題，有鑑於此，本研究將採用整合模式將管理者之管理能力進行萃取，並探究管理能力較佳的管理者是否對於企業永續發展之資源配置有較佳的表現，實證結果發現，企業管理者之管理能力較為優越，其企業之永續發展各構面(財務、利害關係人、內部流程，以及學習與成長)上皆有會有較佳的表現。 This study aims at integrating balanced scorecards and enterprise sustainable reports to form sustainable balanced scorecards and further examines the relationship between its performance and managerial ability. It is because the managers with superior man-agerial ability are able to allocate the resources to suitable places and make quick re-sponses to reach the needs of consumers without any hysteresis. Most previous studies adopt questionnaires to determine the manager’s managerial ability, but this measure-ment will be lacking of objectivity. To handle with this obstacle, a fusion model is adopted to extract the manager’s managerial ability via financial numbers. The out-come is data-driven which is more objective. The result indicates that the managers with superior managerial ability can reach a better sustainable performance. The managers can consider the potential implications to adjust and modify their operation strategies so as to reach the goal of sustainable development.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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