Vol. 7, No. 1, Feb 2004 WEB JOURNAL OF An Instrument for Assessing the Organizational Performance of Government: The Application of Balanced Scorecard Approach Yu-Ke CHUNG Hsuan-Ting TAI Heng MA Shao-Shiun CHANG Printed by http://www.cmr.tuan.com
Vol.7, No.1, Feb 2004, 66 An Instrument for Assessing the Organizational Performance of Government: The Application of Balanced Scorecard Approach Yu-Ke CHUNG Hsuan-Ting TAI Heng MA Shao-Shiun CHANG 14 32 78 LISREL Key words: balanced scorecard (BSC), structural equation model (SEM), index, organizational performance, scale, confirmative factor analysis.
67 Kaplan & Norton(1996) 1980 ) 1992) (Balanced Scorecard, BSC) Niven(2002) (Fortune) 40% Bain 50% & Company (CNT, 2003) 75 (Niven, 2002) (Pinero, 2002) (Niven, 2002)
Vol.7, No.1, Feb 2004, 68 (Mirani & Lederer,19 (Mirani & Lederer, 1998) (performance) (Kaplan & Norton,1992) 30% 70% 2003 6 %( 30 %) 70 % (9%) (9%) (9%)(9%) (9%) (8%) (9%) (8%) ( 2003) Brigham & Ehrhardt(2002)
69 (Pinero, 2002) (Kaplan & Norton, 1990) Norton,1996)
Vol.7, No.1, Feb 2004, 70 (Kaplan & Norton, 1992) (Chan, et al. (,2002) ) Norton, 1996) 14 32 Likert 1 5
71 LISREL Kaplan & Norton (1992) BSC 14 BSC 32 1 Chow & Haddad(1997) ; Jones & Sasser(1995) Chan, et el.(2002) ;Kaplan & Norton(1996) Jones & Sasser(1995); (2003) Chan, et el.(2002); Kaplan & Norton(1996);Stewart & Bestor(2001) Jones & Sasser(1995); (2003) Jones & Sasser(1995); (2003) Curtright & Edell(2000); Pink, et al.(2001) Chan, et el.(2002);curtright & Edell(2000) (financial aspect) F1 Eccles & Pyburn(1992);Jones & Sasser(1995) F2 Curtright & Edell(2000);Stewart & Bestor(2001) F3 Chow & Haddad(1997); Eccles(1991);(2003) F4 Kaplan & Norton(1996); Pinero( 2002);Pink, et al.(2001) F5 Kaplan & Norton(1996); Eccless(1991) F6 Chow & Haddad(1997); Eccles(1991);(2003) F7 Kaplan & Norton(1996) F8 Kaplan & Norton(1996) (internal business process aspect) I1 Pinero(2002); Eccless(1991) I2 Curtright & Edell(2000) ;Eccles(1991);Pinero(2002) I3 Eccles & Pyburn(1992); Eccless(1991) I4 Chow & Haddad(1997) ; Eccless(1991) I5 Eccles & Pyburn(1992); (2003)
Vol.7, No.1, Feb 2004, 72 I6 Eccles & Pyburn(1992); (2003) I7 Eccles & Pyburn(1992) I8 Eccless(1991); Pinero(2002) (learning & growth aspect) L1 Chow & Haddad(1997); Eccles & Pyburn(1992) L2 Curtright & Edell(2000);Stewart & Bestor(2001) L3 Eccless(1991); Eccles & Pyburn(1992) L4 Chow & Haddad(1997) ; Eccless(1991) L5 Chan et el.(2002); Curtright & Edell(2000) L6 Eccless(1991); Eccles & Pyburn(1992) L7 Curtright & Edell(2000); Kaplan & Norton(1996); Pink et al.(2001) L8 Eccless(1991);Kaplan & Norton(1996) 78 850 265 31.2% (N 1=135,N 2 =130)( χ 2 α=0.05 99 136 30 27 31~40 68 41~50 90 51 49 40 131 64 5 60 6~10 41 11~15 51 16~20 27 21 56 82 26 26 37 64 1.(BSC) 2. 3. BSC 4.
73 5. SPSS 78 32 LISREL eigen value 1 (loadings) Lederer & Sethi(1991) 0.35 0.50 0.35 0.50 0.35 0.50 0.50 1. 3.0 2.( ) 3.(loadings) 0.50() 4. 1.0 0() 0.5 0.5() (cross-loading Lederer & Sethi(1991) 28 C1 C3C6 F5 L8 27 61.13%(2) Cronbach s alpha 0)
Vol.7, No.1, Feb 2004, 74 (Nunnally, 1978) Cronbach s alpha 0.6 0.84( 0.6 ) Eigenvalue= 10.88 3.75 1.54 1.25 Variance= 40.30 13.88 5.7 1.25 Alpha= 0.89 0.85 0.85 0.84 I3.82.36.42.46 I2.82.43.35.41 I4.81.38.46.45 I1.78.50.39.33 I8.72.20.40.49 I7.69.26.41.45 I6.68.25.46.47 I5.59.42.47.49 ---------------------------------------------------------------------------------------- C5.41.83.32.44 C8.40.82.41.33 C4.43.78.39.36 C7.38.74.35.34 L7.49.60.31.53 C2.49.59.41.41 ---------------------------------------------------------------------------------------- F2.39.34.84.34 F6.38.14.73.46 F1.38.31.73.24 F8.49.27.73.44 F3.45.47.70.43 F4.48.48.65.30 F7.49.39.57.35 ---------------------------------------------------------------------------------------- L3.49.30.32.80 L4.48.22.43.75 L2.42.42.31.74 L1.49.38.38.66 L6.37.35.38.65 L5.48.42.41.61 LISREL analysis, EFA)(confirmatory factor analysis, CFA) (Anderson & Gerbing, 1988)
75 submodel first-order confirmatory factor analysis, CFA LISREL 8.5v X ξ (δ) ξ CFA 32 C1, C3,C6,F5 L8 27 CFA CFA 1 Xx 1 ~x 27 ( 1 ~ 4 ) ( ) X 1 ~ 27 27 λ 1,1 ~λ 27,4 (ξ1) λ1,1 λ2,1 λ3,1 λ4,1 λ5, 1 δ1 δ 2 δ 3 δ 4 δ 5 (ξ 2) λ6,2 λ7,2 λ8,2 λ9,2 λ10,2 λ11,2 λ12,2 δ 6 δ 7 δ 8 δ 9 δ10 δ11 δ12 (ξ3) λ13,3 λ14,3 λ15,3 λ16,3 λ17,3 λ18,3 λ19,3 λ20,3 δ13 δ14 δ15 δ16 δ17 δ18 δ19 δ 20 (ξ 4) λ21,4 λ22,4 λ23,4 λ24,4 λ25,4 λ26,4 λ27,4 δ 21 δ 22 δ 23 δ 24 δ 25 δ 26 δ 27 (discriminant validity) (trait) LISREL χ 2 χ 2 χ 2 (φ ij )1.0 φ ij χ 2 χ 2 (Bagozzi & Phillips,1982) χ 2 p<.05
Vol.7, No.1, Feb 2004, 76 3 χ 2 (p<.001) φ φ φ φ φ φ φ φ φ φ φ φ 135 (multidime (subco LISREL free LISREL (modification index, M MI χ 2 MI 5 (Joreskog & Sorbom,,1986)( MI 3.84) 1.96 (CFA) λ x )( Λ x 2 MI ) ( GFI,RMR,CFI ) CFA(C2 F2F6I5L4 L7) MI 5 L5)MI L6 MI 5
77 18 ) ( λ 0.6 50% )t MI (NFIχ 2 RMRGFI) 4 Chi-square=284.59, p<0.05, Goodness of fit index(gfi)= 0.90, CFI=0.92, NFI=0.88, RMR=0.04 Maximum Likelihood Estimates( λ x ) X1 0.77.00.00.00 X2 0.79.00.00.00 X3 0.68.00.00.00 X4 0.80.00.00.00 X5.00 0.55.00.00 X6.00 0.72.00.00 X7.00 0.71.00.00 X8.00 0.62.00.00 X9.00 0.64.00.00 X10.00.00 0.75.00 X11.00.00 0.78.00 X12.00.00 0.75.00 X13.00.00 0.65.00 X14.00.00 0.67.00 X15.00.00 0.68.00 X16.00.00.00 0.71 X17.00.00.00 0.74 X18.00.00.00 0.70 t X1.00.00.00 X2 12.69*.00.00.00 X3 10.73*.00.00.00 X4 12.76*.00.00.00 X5.00.00.00 X6.00 8.20*.00.00 X7.00 8.09*.00.00 X8.00 7.45*.00.00 X9.00 7.66*.00.00 X10.00.00.00 X11.00.00 12.39*.00 X12.00.00 11.85*.00 X13.00.00 10.31*.00 X14.00.00 10.61*.00 X15.00.00 10.77*.00 X16.00.00.00 X17.00.00.00 9.95 X18.00.00.00 9.62 Modification Indices(MI) X1 0.00 2.69 1.78 0.07 X2 0.00 1.74 0.00 3.53 X3 0.00 1.08 0.05 0.02 X4 0.00 1.18 2.06 3.97 X5 0.00 0.00 0.01 0.12 X6 3.22 0.00 0.75 3.00 X7 0.23 0.00 0.91 3.78 X8 0.21 0.00 0.06 0.00 X9 4.59 0.00 2.96 0.21
Vol.7, No.1, Feb 2004, 78 * t > 2.00 X10 4.50 1.80 0.00 0.04 X11 0.01 4.47 0.00 0.62 X12 0.57 0.65 0.00 0.18 X13 0.04 1.31 0.00 0.42 X14 0.01 4.64 0.00 1.17 X15 2.96 1.34 0.00 0.04 X16 0.01 0.69 0.69 0.00 X17 0.29 0.05 4.11 0.00 X18 0.45 0.37 1.50 0.00 () (multidimensionality) (convergent) 1 χ 2 (goodness (Norm of fit index, GFI) Index,NFI)(RMR)(Joreskog & Sorbom, 1986) ( φ ij λ i δ i ) t ( maximum likelihood ) t t 2.00 (multidimensionality) LISREL 18 λ i t 2.00 18 18 18 (λ 2 i ) 18 (individual item reliability) χ 2 /df 2.21 3 (determination) >0.90 RMR 0.02 0.05 GFI 0.92 ( 2)
79 χ2 = 284.96, p <.05 ξ1 δ1 δ 2 δ 3 δ 4 ξ 2 ξ3 ξ 4 2 δ 5 δ 6 δ 7 δ 8 δ 9 δ10 δ11 δ12 δ13 δ14 δ15 δ16 δ17 δ18 135 130 130 LISREL χ 2 /df 2.20 3 RMR 0.03 0.05 GFI 0.930.9 CFA Φ(phi) second-order CFA latent variable, LV LV Chin,1998 CFA y η ξ
Vol.7, No.1, Feb 2004, 80 (ξ) (η) ξ LV LV LV LV 0.7 χ 2 = 293.30( df = 131) η1 ε1 ε 2 ξ η2 ε3 ε 4 ε5 ε 6 ε 7 ε8 ε9 η3 η4 (* t > 2.00) ε10 ε11 ε12 ε13 ε14 ε15 ε16 ε17 ε18
81. Colin(1999) 2. / 3. 1. ( ) ( vs.) vs.) (matrix organization) ( 2.
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