| 摘要: | 本研究之主要目的，在於瞭解一個評鑑績優之社區文教基金會，其職員、董事及志工，對於績效評估及平衡計分卡各衡量構面績效指標重要性之看法，以及對各績效構面相關情形之覺知，同時分析「所屬部門」、「性別」、「年齡」、「學歷」、「目前的職務」及「在基金會的服務年資」等各個不同特徵群體對於基金會的績效指標是否有不同程度的認知。希望透過本研究，進一步整理與分析出適合其基金會有效運作之績效指標，以提供其他文教基金會未來構建績效衡量指標之參考。期許文教基金會皆能建立最具效益之績效指標，落實績效評估，促使基金會能確實達成其設立之宗旨及目的，進而提升整體營運績效，維持長久之競爭優勢。 本研究共發出110份問卷，實得有效問卷數為92份，有效回收率為83.64％。將所得資料運用敘述性統計分析、 Cronbach’s α量表信度分析、因素分析、單因子變異數分析(One-way ANOVA)等統計方法加以處理後進行分析，所得結論如下：一、無論是職員、董事或志工，對於所有指標重要性認知的選取上，平均值都大於3.75，顯示其成員皆認為這些指標對於該基金會績效衡量非常重要。二、在思考各構面整體績效衡量指標之重要性時，以「財務構面」平均值最高，其次為「內部營運程序構面」、「學習與成長構面」，而「顧客構面」受重視程度為最低。 三、本研究進行因素分析，將四大構面42項指標萃取出12個因素，各因素之特徵值均大於1，負荷量均超過0.4，且累積解釋變異量均大於64.04%。可知，所作因素分析之結論是可以採信的。四、在不同樣本特徵之重要性認知差異分析方面，「所屬部門」的不同在財務構面、顧客構面及學習與成長構面重要性之認知均具顯著性差異；「性別」的不同在顧客構面重要性之認知具顯著性差異；「年齡」的不同在內部營運程序構面重要性之認知具顯著性差異；「學歷」的不同在內部營運程序構面重要性之認知具顯著性差異；其餘包括「目前的職務」及「在基金會的服務年資」之不同特徵在指標重要性之認知選取上，並無顯著差異。
Objectives of this research are to understand the specific views, on performance evaluation and their awareness of the perspectives and performance indexes in the balanced scorecard, among board directors, employees, and voluntary workers in an award-winning community foundation. We studied the awareness among characteristics groups from different department, sex, age, education, position, and year-service. We hope that through the building of a set of effective and workable performance measures for this foundation will provide a benchmark for other foundations to solidify their performance evaluations, thus fulfill their missions and objectives, by improving their total operational performances and maintaining sustainable competitive advantages. There are 92 replies from 110 questionnaires distributed, with a respondent rate of 83.64%. Data were statistically analyzed through descriptive statistics, Cronbach’s α reliability analysis, factor analysis, and one-way ANOVA. We reached the following results:1.On acknowledging the importance on each of the indexes, average scores among all groups, including board directors, employees, and voluntary workers, are higher than 3.75, showing that members agree that these indexes are important in performance evaluation for this foundation.2.On considering the importance of each of the perspectives, Financial scores the highest, followed by Internal Operational Processes and Learning and Growth, while the Customer scores the lowest.3.Through factor analysis, we constructed 12 factors from the 42 indexes in the four perspectives. Each of the Eiganvalues is greater than one and impact factors over 0.4, and accumulative explanatory power is greater than 64.04%. Thus, we accept the factor analysis conclusions.4.On analyzing the awareness of importance among various sample characteristics: Department origin exhibit significant effect in Financial, Customer, and Learning and Growth perspectives; Sex difference significantly affect awareness on Customer perspective; Age and Education variations have significant impact on internal processes perspective. On the other hand, Position and Year-service in the Foundation showed no significant effect. |
