整合平衡計分卡與選擇權定價模型於數位學習之動態衡量與績效改善之規劃與設計

Abstract

現今組織中的知識管理下，數位學習已經成為不可或缺的重要工具。然而至今仍然缺乏一套對於數位學習之完整評估方式。本篇論文針對此問題，整合平衡計分卡與選擇權評價模型，形成一個容易使用、容易了解、與立即可使用的數位學習績效衡量架構，使得包含學校與企業等所有組織皆可於數位學習專案進行的過程中進行即時動態衡量，以方便組織管理者於專案進行中作出快速反應與決策。本研究有幾項主要的貢獻: (1)提供一個以滿意度為基礎的衡量模型以同時適用於質性因素與量化因素；(2)本研究嘗試整合學習模型中的Kirkpatrick’s Model、平衡計分卡、與選擇權定價模型中的Black-Scholes model成為一個完整而創新的數位學習評量架構；(3)本研究最後以一個實際的研究個案來示範此數位學習衡量模型的應用與分析過程。

A proper e-learning environment is one of the most important knowledge management tools in today’s organizations. However, many of them lack a universal evaluation process to verify their e-learning project’s performance. In an attempt to solve this problem, this study combines the balanced scorecard and the option pricing model to provide an easy to use, easy to understand, easy to analysis framework to evaluate the e-learning environment performance. It proposes an e-learning performance evaluation framework which makes three important contributions: First, it proposes a satisfactory-oriented option analysis methodology that can be applied to evaluate both quantitative and qualitative measurements in the same scale; Second, it constructs a measurement framework to integrate Kirkpatrick’s model, balanced scorecard and Black-Scholes model which may be a good test-bed for e-learning project’s performance evaluation; Finally, it provides an empirical study that demonstrates the analytical procedures to integrate the balanced scorecard and the Black - Scholes model for satisfactory-oriented e-learning performance evaluation.