探索非財務績效指標對台灣企業績效之影響及其渠道

Exploring Taiwanese Companies' Use of Non-financial Performance Measures and the Channels whereby Performance Effects Arise

本文旨在探討目前台灣企業使用非財務績效指標的情況與其對組織績效的影響，其有別於先前研究之處，是進一步分析非財務績效指標透過何種管道影響組織整體績效。本研究以台灣之電子資訊企業為對象，蒐集97家電子資訊公司的問卷。
研究發現樣本公司對非財務績效指標有一定程度的使用。結構方程模式（Structural Equation Model, SEM）的分析進一步顯示，採用非財務績效指標對組織績效存在顯著的正向關係，同時亦對策略制定/認知及落實/執行有正面的影響。然而策略制定/認知及落實/執行能力的提昇，卻與組織績效沒有顯著的相關。此外，企業的創新資本除了直接影響組織績效之外，也透過非財務績效指標之應用提升整體績效。藉著增加對非財務績效指標影響組織績效渠道的了解，本文的發現應能提升實務界從非財務績效指標獲取效益的能力。

This study examines Taiwanese companies’ use of non-financial performance measures and its impact on organizational performance. A unique feature is that it goes beyond prior empirical research by further exploring the pathways whereby the performance effects occur. Survey responses from financial and accounting officers of 97 public companies in Taiwan’s electronics sector indicate that these companies do make considerable use of non-financial performance measures.
The results of structural equation modeling (SEM) show that the sample companies’ use of non-financial performance measures has a positive link to organizational performance and such use is positively linked to the firm members’ ability to understand, formulate, operationalize and execute their competitive strategies; However, there is no consequent effect on organizational performance. Finally, non-financial performance measures positively mediate the relationship between innovation capital and organizational performance. By deepening understanding of the pathways whereby use of non-financial performance measures can enhance organizational performance, these results help practitioners to realize the performance benefits of such measures better.