隨著資訊科技的進步與網際網路的流通，二十一世紀儼然成為一個不同於從前的時代。不同於以往單一面向的績效評估方式，平衡計分卡採用多面向的評估標準，使組織對於其各個面向都能夠均衡的掌握，並且具有前瞻性的策略管理功能，而其中它又以學習與成長的構面，作為其他構面的基礎。

近年來由於全球化的興起，各界相當關注提升組織競爭力的課題，於是許多關於組織績效的文獻應運而生，內容不外乎講究外在報酬與內在報酬，而後者更是近年來研究的重點。組織要能順利的運作，最主要的關鍵仍在於人的因素，組織中的成員除了要能依照職務規定或工作說明書的內容行動，更要能充分的展現出「角色外行為」，現在學者通常將其稱為「組織公民行為」。

首先，本研究將對於平衡計分卡與組織公民行為的概念加以釐清，以作為後續討論的基礎。其次，將探討組織願景與策略對於組織公民行為的影響，以及平衡計分卡中學習與成長構面與組織公民行為的交互影響。在這兩大主軸的討論之中，初步的將平衡計分卡與組織公民行為做一連結。

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