The Relationships between Balanced Scorecard, Intellectual Capital, Organizational Commitment and Organizational Performance: Verifying a ‘Mediated Moderation’ Model

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This study aims to verify the relationships between the Balanced Scorecard (BSC) implementation, accumulation of intellectual capital, organizational commitment, and organizational performance implemented in Taiwan-listed LED manufacturers by the research model of Mediated Moderation, which verifies the moderating effect before the mediating effect. This study surveyed entry-level employees and those working in section-chief or higher-level positions at Taiwan-listed LED manufacturers’ production, marketing, human recourse, research and development (R&D) and finance departments. Samples were selected from the population by simple random sampling. Structural Equation Modeling (SEM) was adopted to verify the goodness-of-fit effects of the overall model, structural model, and measurement model, with the models’ path effects (of the mediator-moderator variable) tested by way of the General Path Analytic Approach (GPAA) and Control Non-Linear Regression (CNLR). The results indicated that the BSC implementation, intellectual-capital accumulation and organizational commitment exert a significant interaction effect on Taiwan-listed LED manufacturers’ organizational performance. Hence, organizational commitment has the moderating effect (only among first-order constructs); intellectual-capital accumulation has no more than a mediating effect and remains un-moderated (among second-order constructs). However, the indirect effect of intellectual capital proved moderated, with the direct effect un-moderated and the total effect moderated.