The study of Efficiency and Intellectual Capital in Not-for-Profit Organizations ─ Balanced Scorecard Perspective
| Autor: | Peilun Yu, 俞佩綸 |
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| Jazyk: | zh-TW |
| Rok vydání: | 2003 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 91 This paper explores the efficiency and intellectual capital especially in not-for-profit organizations. We use the valuation model in empirical study of intellectual capital as the indicators of performance evaluation in not-for-profit organizations. We also employ the Balanced Scorecard approach to analyze the value drivers which can help to improve the operating efficiency. The following is the findings: 1. The result shows the increases of intellectual capital and efficiency not only provide the relevant information in the financial report but also be a good indicator in performance evaluation. 2. We document a significant and positive association between the efficiency and intellectual capital. If we incorporate these findings in the financial report, it will provide a new point of view to shorten the differences between the market value and book value. 3. We also identify the indicators of intellectual capital through regressing intellectual capital on non-financial measures of Balanced Scorecard. Furthermore, we also find these non-financial indicators have the explanatory power to financial indicators. 4. The result from Data Envelopment Analysis is a comprehensive and non-financial indicator; it represents the overall efficiency. We also provide evidence that we can reach the overall efficiency by improving the performance of non-financial indicators of Balanced Scorecard. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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