績效衡量與管理相關研究對於應如何設計績效衡量指標與績效管理架構已累積為數眾多的成果。這些績效指標設計與績效管理架構也逐漸應用在實務界。然而,相關研究對於績效衡量系統的導入多為一般性的觀察與討論,較少深入討論組織如何影響績效衡量系統的成功導入。對此,本研究以分散式認知理論為基礎,探討組織伴隨績效衡量系統的導入而發展的組織學習過程。分散式認知理論視組織為一個由成員組成的分散式資訊處理系統,其對於如何透過成員的認知及成員彼此之間的互動關係形成組織運作的整體性等主題的討論,可協助觀察績效衡量系統的導入過程中,引發的組織成員對自身任務及彼此交互關係的認知調整。本研究為單一個案的探索性研究,以一個家庭日用品製造商為研究對象,觀察並記錄個案廠商為期六個月的績效衡量指標發展過程。研究結果發現,集體心智的發展是績效衡?指標是否能夠成功導入組織的關鍵成功因素,且在績效指標發展過程中,交換記憶系統的發展、成員任務專業化與知?可信?的提升、成員間協調程?的改善、以及組織的知?重複程?等因素,皆有助於組織集體心智的發展。研究結果除擴展績效衡量與管理領域相關知識外,實務上也有助於組織發展其績效衡量系統。 This paper is focused on how organizations learn in the development process of new performance measurement system. A longitudinal study is conducted during a six-month performance measurement development project at a chemical company in Taiwan. From a distributed cognition perspective, it is found that transactive memory and knowledge redundancy are two critical organizational properties to facilitate organizations in developing a sound environment for new performance measurement system. The case under study shows a learning process by which the organization developed its transactive memory and enhanced the degree of knowledge redundancy among its members. With the learning process, the case under study successfully emerged out a collective mind from heedful interactions among organization members. In this paper, it is found that the development of collective mind can be beneficial for an organization to enhance its members’’ understanding, trust, and acceptance of the new performance measurement system, which are important factors in regard to the success of performance measurement implementation. Several propositions are proposed in this paper and future research is encouraged to use a larger sample to testify the propositions and build up more solid theoretical base for the distributed cognition theory about the learning process in performance measurement development.