國際化企業績效衡量指標之選擇;The choice of performance measures in international enterprises

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Title:	國際化企業績效衡量指標之選擇;The choice of performance measures in international enterprises
Authors:	鄭艾玲;CHENG, AI-LING
Contributors:	會計與資訊科技研究所
Keywords:	績效衡量指標;國際化程度;Performance measures;The degree of internationalization
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技研究所
Abstract:	本研究主要探討企業之國際化程度是否會影響企業績效衡量指標之選擇，本文將企業國際化程度區分為國際化速度、國際化區位、國際化廣度、國際化深度及是否持有海外合資公司，以問卷發放年度前三年之財務資料來計算國際化程度，問卷分別於2005年及2016年發放，以台灣上市櫃企業之財務長為對象，透過發放問卷來獲取有關企業選擇績效衡量指標之資料，有效問卷為119份。實證結果顯示國際化速度、國際化區位、國際化廣度及國際化深度皆不會影響企業績效衡量指標之選擇；但企業是否持有海外合資公司則會對企業在選擇績效衡量指標產生影響，結果顯示當企業持有海外合資公司時，比起財務績效衡量指標，企業將傾向使用非財務績效衡量指標，可知企業在以合資為方式進入海外市場時，透過非財務績效衡量指標之使用將能校準各共同投資人之經營目標，並成為管理海外合資公司之利器。 This study aims to investigate the choice of performance measures for international enterprises. The degree of internationalization in this paper includes the pace, location, breadth, depth of internationalization, and whether enterprises have international joint ventures or not. The questionnaire survey is conducted to ask how enterprises choose their performance measures. Questionnaires were collected from 2005 and 2016, 119 valid responses are used in the following analysis.The empirical result suggests that the pace, location, breadth, and depth of internationalization do not have influence on the choice of performance measures for the international enterprises. When enterprises have international joint venture, they tend to use nonfinancial performance measures rather than financial performance measures.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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