摘要
平衡计分卡作为"新型的绩效评价系统"和"战略实施工具"已经得到广泛的宣传,但是其原理的合理性到目前为止,还主要是通过逻辑说明和直觉感受的,并没有得到充分的检验。本文运用实验研究的方法,以平衡计分卡为背景,从评价者的角度出发,研究认知者和认知对象的特征对业绩评价信息理解和判断的影响。实验结果在一定程度上支持了认知理论为基础的假设,但是平衡计分卡理论为基础的假设检验没有得到支持性的证据。这提示我们进一步思考,应如何理解和改善财务指标和非财务指标以及平衡计分卡工具在业绩评价实践中的作用。
The Balanced Scorecard has been widely introduced as ＂the new performance evaluation system＂ and ＂the strategic implementation tool＂; however, the rationality of its principle hasn＇t been testified adequately, only been logically and intuitively reasoned in most eases by far. Based on the balanced scorecard, our study conducts an experiment to investigate, from the evaluators＇ points of view, the effects of the characteristics of the evaluators and the evaluation objects on the understanding and judgments of performance evaluation information. The results of the experiment, to some extent, support the assumption of cognition theory as the basis; nevertheless, the results haven＇t provided the supportive proof of the assumption of the balanced scorecard theory as the basis. This prompts us to think further about how to understand and improve the financial and non-financial measures as well as the effects of the balanced scorecard on the practice of the performance evaluation.
出处
《中大管理研究》
2007年第2期22-47,共26页
China Management Studies
关键词
业绩评价
信息使用
认知理论
实验研究
performance evaluation, utilizing information
cognition theory, experimental research
