The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)

The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)

本研究為研究者由實務工作所遭遇之問題出發，企圖了解社區發展協會之學理上社區功能與政策上社區功能為何？而該社區功能受哪些因素所影響（以社區類型、社區發展協會與里辦公處互動關係、社區發展協會與政府單位互動關係來檢視）？學理上社區功能與政策上社區功能有何落差？經由本研究之研究問題，擬訂出本研究假設： 研究假設一：學理上的社區功能與政策上的社區功能是有相關的。 研究假設二：不同的社區類型會影響學理上之社區功能。 研究假設三：不同的社區類型會影響政策上之社區功能。 研究假設四：社區發展協會與里辦公處之互動關係越好，其學理上社區功能發展越好。 研究假設五：社區發展協會與政府單位之互動關係越好，其學理上之社區功能發展越好。 研究假設六：社區發展協會與里辦公處之互動關係越好，其政策上之社區功能發展越好。 研究假設七：社區發展協會與政府單位之互動關係越好，其政策上之社區功能發展越好。 本研究採量化方式進行，針對臺北市331家社區發展協會（以98年11月統計數為母群體），利用臺北市政府社會局每年例行性辦理之補助說明會、臺北市社區發展工作評鑑輔導營及社區人才培訓活動發放問卷，本研究問卷共發放256份，其中回收187份，總計有效問卷161份，無效問卷26份，回收率為62％，惟本研究研究對象為社區發展協會，有效問卷中計有60份為重複填答，經剔除後本研究問卷共調查101家社區發展協會，其中理事長填答者共35份，總幹事填答者共38份，其他填答者28份（含理事、監事、會計、志工）。 經統計分析結果後發現未來在里辦公處與社區發展協會兩者組織發展情形，多數協會認為兩者仍應持續共存，且社區發展協會與里辦公處之互動關係良好的仍佔多數。而在與政府單位互動情形，整體而言，社區發展協會與政府單位之互動關係是良好的，另在整體滿意度與政府發展方向上，協會對於政府之施政、政策認為是滿意的、發展方向也與政府方向是一致的。本研究發現學理上社區功能與政策上社區功能兩者是無完全相關；而不同的社區類型是會影響社區發展協會學理上與政策上之社區功能；另外當協會與里辦公的互動關係越好時，其政策上社區功能會發展的越好。 / This thesis is started from the problem which the researcher met in practice work. The researcher would like to know what the community function in theory and policy is？And it is effected by what factors（Use the community type、the relationship in the community association and neighborhood office、the relationship in the community association and government to confer）？What is the difference between community function in theory and in policy？According to these questions，this thesis have seven assumptions： Assumption 1：The community function in theory is related to the community function in policy. Assumption 2：Different community type influence community function in theory. Assumption 3：Different community type influence community function in policy. Assumption 4：The better the relationship of the community association and neighborhood office is, the better the community function in theory is. Assumption 5：The better the relationship in the community association and the government is, the more is the community function in theory is. Assumption 6：The better the relationship in the community association and neighborhood office is, the better the community function in policy is. Assumption 7：The better the relationship in the community association and the government is, the better the community function in the policy is. This thesis is a quantification research, The population is 331 community associations（On a basis of September 2009）.The questionnaire survey delivered 256 pieces. There are 161 pieces is applicable，26pieces are not in 187 recycled questionnaires. A Recycled ratio is 62％. Anyhow, we survey 101 community associations，there are 35 pieces answered by the organization president ,38 pieces answered by the organization manager，the others answered 28 pieces. This survey find out the community association and neighborhood office will exit together in the future. And the relationship of the community association and the neighborhood office is good, and so is the community association and government. In conclusion，the community association is satisfied with the government policy，and the development direction is the same. This survey find that the community function in theory the community function in policy is not related. Different community type influence community function in theory and in policy. Besides the better the relationship of the community association and neighborhood office, the better the community function in theory.