메뉴 건너뛰기




Volumn 29, Issue 3, 2012, Pages 295-319

The performance evaluation and comparison based on enterprises passed or not passed with ISO accreditation: An appliance of BSC and ABC methods

Author keywords

Activity Based Costing; Balanced Scorecard; Business performance; ISO 9000 series; ISO accreditation; Performance evaluation; Taiwan

Indexed keywords


EID: 84863275348     PISSN: 0265671X     EISSN: None     Source Type: Journal    
DOI: 10.1108/02656711211216153     Document Type: Article
Times cited : (11)

References (37)
  • 1
    • 0025397298 scopus 로고
    • Comparative fit indexes in structural models
    • Bentler, P.M. (1990), "Comparative fit indexes in structural models" in Psychological Bulletin, Vol. 107, pp. 238-46.
    • (1990) Psychological Bulletin , vol.107 , pp. 238-246
    • Bentler, P.M.1
  • 2
    • 0030123867 scopus 로고    scopus 로고
    • CEO compensation: The role of individual performance evaluation
    • Bushman, R.M., Indjejikian, R.J. and Smith, A. (1996), "CEO compensation: the role of individual performance evaluation" in Journal of Accounting and Economics, Vol. 21, April, pp. 161-93.
    • (1996) Journal of Accounting and Economics , vol.21 , Issue.April , pp. 161-193
    • Bushman, R.M.1    Indjejikian, R.J.2    Smith, A.3
  • 3
    • 0002010105 scopus 로고
    • Analyzing models with unobserved variables
    • Bohrnstedt, G.W., Borgatta, E.F. (Eds.), Sage, Newbury Park, CA
    • Carmines, E.G. and Maclver, J.P. (1981), "Analyzing models with unobserved variables" in Bohrnstedt, G.W. and Borgatta, E.F. (Eds.), Social Measurement: Current Issues, Sage, Newbury Park, CA, pp. 65-115.
    • (1981) Social Measurement: Current Issues , pp. 65-115
    • Carmines, E.G.1    Maclver, J.P.2
  • 4
    • 0026258812 scopus 로고
    • ICI advanced materials implement ISO 9000 program
    • Deangelis, C.A. (1991), "ICI advanced materials implement ISO 9000 program" in Quality Progress, Vol. 24, No. 11, pp. 49-51.
    • (1991) Quality Progress , vol.24 , Issue.11 , pp. 49-51
    • Deangelis, C.A.1
  • 5
    • 0026260122 scopus 로고
    • Planning a successful ISO 9000 assessment
    • Dzus, G. (1991), "Planning a successful ISO 9000 assessment" in Quality Progress, Vol. 24, No. 11, pp. 14-17.
    • (1991) Quality Progress , vol.24 , Issue.11 , pp. 14-17
    • Dzus, G.1
  • 6
    • 0002983916 scopus 로고
    • Creating a comprehensive system to measure performance
    • Eccle, R.G. and Pyburn, P.J. (1992), "Creating a comprehensive system to measure performance" in Management Accounting, October, pp. 41-4.
    • (1992) Management Accounting , Issue.October , pp. 41-44
    • Eccle, R.G.1    Pyburn, P.J.2
  • 7
    • 77949983265 scopus 로고    scopus 로고
    • World-class standards for global competitiveness: An overview of ISO 9000
    • Elmuti, D. (1996), "World-class standards for global competitiveness: an overview of ISO 9000" in Industrial Management, Vol. 38, No. 5, pp. 5-9.
    • (1996) Industrial Management , vol.38 , Issue.5 , pp. 5-9
    • Elmuti, D.1
  • 8
    • 3843102504 scopus 로고    scopus 로고
    • An empirical study of ISO 9000 standards' contribution toward total quality management
    • Gotzamani, K.D. and Tsiotras, G.D. (2001), "An empirical study of ISO 9000 standards' contribution toward total quality management" in International Journal of Operations & Production Management, Vol. 21, Nos 9/10, pp. 1326-42.
    • (2001) International Journal of Operations & Production Management , vol.21 , Issue.9-10 , pp. 1326-1342
    • Gotzamani, K.D.1    Tsiotras, G.D.2
  • 9
    • 33749530541 scopus 로고    scopus 로고
    • Consumer disposition toward satisfaction (CDS): Scale development and validation
    • Grace, D. (2005), "Consumer disposition toward satisfaction (CDS): scale development and validation" in Journal of Marketing, Vol. 20, pp. 20-31.
    • (2005) Journal of Marketing , vol.20 , pp. 20-31
    • Grace, D.1
  • 10
    • 0141946753 scopus 로고    scopus 로고
    • Using the balanced scorecard to develop companywide performance measures
    • Hoffecker, J. and Charles, G. (1998), "Using the balanced scorecard to develop companywide performance measures" in Costing Management, Fall, pp. 5-17.
    • (1998) Costing Management , Issue.Fall , pp. 5-17
    • Hoffecker, J.1    Charles, G.2
  • 11
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner, C.D. and Larcker, D.F. (1998), "Innovations in performance measurement: trends and research implications" in Journal of Management Accounting Research, Vol. 10, pp. 205-38.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 12
  • 13
    • 0001352565 scopus 로고
    • Recent developments in structural equation modeling
    • Joreskog, K.G. and Sorbom, D. (1982), "Recent developments in structural equation modeling" in Journal of Marketing Research, Vol. 19, pp. 404-16.
    • (1982) Journal of Marketing Research , vol.19 , pp. 404-416
    • Joreskog, K.G.1    Sorbom, D.2
  • 14
    • 0026494564 scopus 로고
    • The balanced scorecard: Measures that drive performance
    • Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard: measures that drive performance" in Harvard Business Review, Vol. 70, No. 1, pp. 71-9.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 15
    • 84993037958 scopus 로고    scopus 로고
    • Strategic learning and the balanced scorecard
    • Kaplan, R.S. and Norton, D.P. (1996a), "Strategic learning and the balanced scorecard" in Strategy & Leadership, Vol. 24, No. 5, pp. 18-24.
    • (1996) Strategy & Leadership , vol.24 , Issue.5 , pp. 18-24
    • Kaplan, R.S.1    Norton, D.P.2
  • 18
    • 0022053520 scopus 로고
    • Increasing performance appraisal effectiveness matching task types, appraisal process, and rater training
    • Lee, C. (1985), "Increasing performance appraisal effectiveness matching task types, appraisal process, and rater training" in Academy of Management Review, Vol. 10, No. 2, pp. 322-31.
    • (1985) Academy of Management Review , vol.10 , Issue.2 , pp. 322-331
    • Lee, C.1
  • 19
    • 0000534139 scopus 로고    scopus 로고
    • A framework for integrating activity-based costing and the balanced scorecard into the logistics strategy development and monitoring process
    • Liberatore, M. and Miller, T. (1998), "A framework for integrating activity-based costing and the balanced scorecard into the logistics strategy development and monitoring process" in Journal of Business Logistics, Vol. 19, No. 2, p. 137.
    • (1998) Journal of Business Logistics , vol.19 , Issue.2 , pp. 137
    • Liberatore, M.1    Miller, T.2
  • 20
    • 0034337004 scopus 로고    scopus 로고
    • The balanced scorecard: Judgmental effects of common and unique performance measures
    • Lipe, M.G. and Salterio, S.E. (2000), "The balanced scorecard: judgmental effects of common and unique performance measures" in The Accounting Review, Vol. 75, No. 3, pp. 283-98.
    • (2000) The Accounting Review , vol.75 , Issue.3 , pp. 283-298
    • Lipe, M.G.1    Salterio, S.E.2
  • 21
    • 33748429814 scopus 로고    scopus 로고
    • Balanced scorecard, activity-based costing and company performance: An empirical analysis
    • Maiga, A.S. and Jacobs, F.A. (2003), "Balanced scorecard, activity-based costing and company performance: an empirical analysis" in Journal of Managerial Issues, XV, No. 3, pp. 283-301.
    • (2003) Journal of Managerial Issues , vol.XV , Issue.3 , pp. 283-301
    • Maiga, A.S.1    Jacobs, F.A.2
  • 22
    • 0025443358 scopus 로고
    • The new common language for 12 countries
    • Nuland, Y.V. (1990), "The new common language for 12 countries" in Quality progress, Vol. 23, June, pp. 40-1.
    • (1990) Quality Progress , vol.23 , Issue.June , pp. 40-41
    • Nuland, Y.V.1
  • 24
    • 0036078928 scopus 로고    scopus 로고
    • The balanced scorecard: An incremental approach model to health care management
    • Pinero, C.J. (2002), "The balanced scorecard: an incremental approach model to health care management" in Journal of Health Care Finance, Vol. 28, No. 4, pp. 69-80.
    • (2002) Journal of Health Care Finance , vol.28 , Issue.4 , pp. 69-80
    • Pinero, C.J.1
  • 26
    • 0026847314 scopus 로고
    • ISO certification pay off in quality improvement
    • Vermeer, F.J.G. (1992), "ISO certification pay off in quality improvement" in Oil & Gas Journal, Vol. 90, No. 15, pp. 47-52.
    • (1992) Oil & Gas Journal , vol.90 , Issue.15 , pp. 47-52
    • Vermeer, F.J.G.1
  • 27
    • 0030167972 scopus 로고    scopus 로고
    • Implementing the ISO 9000 standards in Belgium
    • Vloeberghs, D. and Bellens, J. (1996), "Implementing the ISO 9000 standards in Belgium" in Quality Progress, Vol. 29, No. 6, pp. 43-8.
    • (1996) Quality Progress , vol.29 , Issue.6 , pp. 43-48
    • Vloeberghs, D.1    Bellens, J.2
  • 28
    • 0002990252 scopus 로고
    • What do managers really think of the ISO 9000 registration process
    • Weston, F.C.J. (1995), "What do managers really think of the ISO 9000 registration process" in Quality Press, Vol. 28, No. 10, pp. 67-73.
    • (1995) Quality Press , vol.28 , Issue.10 , pp. 67-73
    • Weston, F.C.J.1
  • 29
    • 21744442222 scopus 로고    scopus 로고
    • ISO 9000 series experience in small and medium-sized enterprise
    • Wiele, T.V.D. and Brown, A. (1997), "ISO 9000 series experience in small and medium-sized enterprise" in Total Quality Management, Vol. 8, Nos 2/3, pp. 300-4.
    • (1997) Total Quality Management , vol.8 , Issue.2-3 , pp. 300-304
    • Wiele, T.V.D.1    Brown, A.2
  • 30
    • 34748839096 scopus 로고    scopus 로고
    • The performance measurement of cause-related marketing by balance scorecard
    • Wu, S.I. and Hung, J.M. (2007), "The performance measurement of cause-related marketing by balance scorecard" in Total Quality Management & Business Excellence, Vol. 18, No. 7, pp. 771-91.
    • (2007) Total Quality Management & Business Excellence , vol.18 , Issue.7 , pp. 771-791
    • Wu, S.I.1    Hung, J.M.2
  • 31
    • 41549133967 scopus 로고    scopus 로고
    • The performance evaluation model of CRM on non-profit organization
    • Wu, S.I. and Hung, J.M. (2008), "The performance evaluation model of CRM on non-profit organization" in Total Quality Management & Business Excellence, Vol. 19, Nos 3/4, pp. 321-42.
    • (2008) Total Quality Management & Business Excellence , vol.19 , Issue.3-4 , pp. 321-342
    • Wu, S.I.1    Hung, J.M.2
  • 32
    • 0033977554 scopus 로고    scopus 로고
    • Strategic performance measurement: Development of a performance measurement system at the Mayo Clinic
    • Curtright, J., Stolp-Smith, S. and Edell, E. (2000), "Strategic performance measurement: development of a performance measurement system at the Mayo Clinic" in Journal of Healthcare Management, Vol. 45, No. 1, pp. 58-68.
    • (2000) Journal of Healthcare Management , vol.45 , Issue.1 , pp. 58-68
    • Curtright, J.1    Stolp-Smith, S.2    Edell, E.3
  • 33
    • 33749124806 scopus 로고    scopus 로고
    • Managing for value: Developing a performance measurement system integrating EVA and the BSC in strategic planning
    • Fletcher, H.D. and Smith, D.B. (2004), "Managing for value: developing a performance measurement system integrating EVA and the BSC in strategic planning" in Journal of Business Strategies, Vol. 21, No. 1, pp. 1-17.
    • (2004) Journal of Business Strategies , vol.21 , Issue.1 , pp. 1-17
    • Fletcher, H.D.1    Smith, D.B.2
  • 34
    • 0021484181 scopus 로고
    • What does product quality really mean?
    • Garvin, D.A. (1984), "What does product quality really mean?" in Sloan Management Review, Vol. 37, No. 26, pp. 25-43.
    • (1984) Sloan Management Review , vol.37 , Issue.26 , pp. 25-43
    • Garvin, D.A.1
  • 35
    • 85047669360 scopus 로고    scopus 로고
    • Principles and practice in reporting structural equation analysis
    • McDonald, R.P. and Ho, M.R. (2002), "Principles and practice in reporting structural equation analysis" in Psychological Methods, Vol. 7, pp. 64-82.
    • (2002) Psychological Methods , vol.7 , pp. 64-82
    • McDonald, R.P.1    Ho, M.R.2
  • 36
    • 69749083826 scopus 로고
    • Prentice-Hall, Englewood Cliffs, NJ
    • Wortzel, L. (1979), Multivariate Analysis, Prentice-Hall, Englewood Cliffs, NJ.
    • (1979) Multivariate Analysis
    • Wortzel, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.