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The purpose of this study is to explore the relationship between Balanced Scorecard
(BSC) and Six Sigma programs and to point out the critical issues for implementing a
BSC program. Delphi method and Analytical Hierarchy Process (AHP) are used to
conduct the questionnaire survey. Having experience/knowledge in implementing both
BSC and Six Sigma programs, seven well-known companies in Taiwan were selected to
participate two rounds of survey.
The analysis results suggest that the implementation experience of a Six Sigma
program helps in launching BSC, while the number of years in implementing Six Sigma
program has no significant impact in launching BSC. Moreover, the ranking of six
perspectives and eighteen (18) critical decision criteria highlighted in this research may
serve as a useful reference in setting up an effective action plan for launching BSC.

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