由於口譯服務的特性與目的為解決特定問題，因此口譯員通常採取較被動的方式管理如接案量等之口譯相關業務。本研究試探討於口譯產業中，運用企業管理工具，以促進主動控管與事業發展的可行性。選定平衡計分卡作為管理工具，主因其同時涵蓋財務與非財務要素之故。
本研究採個案分析，深入訪談十九位相同語言組合與工作願景的自由口譯員，並自蒐集資料中，試導出一涵蓋自由口譯員主要特性之通用模型。進行平衡計分卡的建置時，所用的分析單位便是此自由口譯員模型。研究導出之命題，如下所述：
- 財務構面：收入增加/持續擔任口譯員，口譯案件增加，債款回收量增加
- 顧客構面：客戶滿意度，建立長期客戶，口譯案件量增加可能性提高，與中介機構互動良好
- 內部流程構面：與其他口譯員互動良好，客戶回饋與意見，定期提供/更新履歷，有效進行會前準備與詞彙表之建立，成功轉介客戶
- 學習成長構面：加深背景知識，快速取得資料，口譯技巧強化
本研究結果發現，自由口譯員若能互相合作，將是最理想的互動方式。合作方式可透過共同建立詞彙表等形式。口譯員的目的應是成為客戶「最有效/最低成本」的服務提供者，而非「最便宜」的服務提供者。

Due to the inherent nature of interpretation as a problem-solving service, interpreters usually rely on passive strategies to obtain interpretation assignments. This study explores the possibility of using business management tools to achieve active participation and growth in the interpretation profession. The Balanced Scorecard approach is selected for taking into consideration both financial and non-financial factors.
Employing the case study method, data was collected through in-depth interviews with nineteen freelance interpreters, who had the same language combination, and shared the same vision regarding their career. A generic freelance interpreter model noting the major attributes was derived from the data, and applied as the unit of analysis in the development of the Balanced Scorecard. Developed propositions are listed as follows:
- Financial perspective: income growth/ sustained existence as an interpreter, increase in interpretation assignments, increased payment collections
- Customer perspective: client satisfaction, long term client established, increased probability of interpretation assignments, positive interactions with intermediaries
- Internal Business Process perspective: positive interactions with other interpreters, requiring feedback from clients, periodical provision/update of CV, effective glossary building and preparation, successful referrals
- Learning and Growth perspective: domain knowledge enrichment, high speed data access, refined interpretation skills
Findings from this study suggest that freelance interpreters are best off working together as a team, by sharing glossaries for example, to achieve maximum utilization of all available resources. Interpreters should aim at being the “highest value/lowest cost” service provider for the client, instead of the “lowest price” service provider.

In English
Andersen H. ,Cobbold I. and Lawrie G. (2001). Balanced Scorecard Implementation in SMEs: Reflection in Literature and Practice. Performance Measurement Association 2001 [1]
Batchelor, K., Beel, E.R., Freeman, A. (2001). Community Based Assessment. University of Texas Southwestern Medical Center.
Berk-Seligson, Susan. (1990). The Bilingual Courtroom: Court Interpreters in the Judicial Process. Chicago: University of Chicago Press.
Campi, J. (1992). It's Not Easy as ABC. Journal of Cost Management, Summer 5-11.
Chow, W. C. and Haddad M. (1997). Applying the Balanced Scorecard to Small Companies. Management Accounting, 21-27.
Cobbold I. and Lawrie G. (2002a). Classification of Balanced Scorecards based on their Effectiveness as Strategic Control or Management Control Tools. Performance Measurement Association 2002 [1].
Cobbold, I. and Lawrie, G. (2004). Third Generation Balanced Scorecard: Evolution of an Effective Strategic Control Tool. International Journal of Productivity and Performance Management, Vol 53, No. 7.
Ernst & Young. (1995). The Ernst & Young Guide to Performance Measurement for Financial Institutions. Richard D. Irwin, Inc.
Fink, Arlene. (1995). How to Sample in Surveys. Thousand Oaks: Sage Publications (Vol. 6).
Hoffecker, J. and Goldenberg, C. (1994). Using the Balanced Scorecard to Develop Companywide Performance Measures. Journal of Cost Management, 5-17.
Jones, T. O. and Sasser, W. E. (1995). Why Satisfied Customers Defect. Harvard Business Review, 88-99.
Kaplan, R. S. and Norton, D. P. (1992). The Balanced Scorecard-Measures That Drive Performance. Harvard Business Review, 71-79.
Kaplan, R. S. and Norton, D. P. (1993). Putting the Balanced Scorecard to Work. Harvard Business Review, 134-147.
Kaplan, R. S. and Norton, D. P. (1996). The Balanced Scorecard：Translating Strategy Into Action”. Harvard Business School Press.
Kaplan, R. S. and Norton, D. P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, 75-85.
Kaplan, R. S. and Norton, D. P. (2000). The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Harvard Business School Press.
Kaplan, R. S. and Norton, D. P. (2004). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Kurz, I. (2001). Conference Interpreting: Quality in the ears of the user. Meta, 46 (2), 394-409.
Lovelock, C. H. (2001). Services marketing: People, Technology, Strategy. Prentice Hall.
Maisel, L. S. (1992). Performance Management: The Balanced Scorecard Approach. Journal of Cost Management, summer.
Mikkelson, H. (1997). The Professionalization of Community Interpreting. Monterey Institute of International Studies.
Niska, H. (2002). Community interpreter training: Past, present, future. In G. Garzone & M. Viezzi (Eds.), Interpreting in the 21st century (pp. 133-144). Amsterdam/Philadelphia: John Benjamins.
Phelan, M. (2001). The Interpreter’s Resource. Clevedon: Multilingual Matters Ltd.
Porter, M. E. (1998). Competitive Advantage. The Free Press.
Riccardi, A. (2002). Translation and interpretation. In A. Riccardi (Ed.), Translation studies: perspectives on an emerging discipline. Cambridge: Cambridge University Press.
Ryan, B., Scapens, R. W., and Theobald, M. (1992). Research Method and Methodology in Finance and Accounting. Academic Press.
Seleskovitch, D. (1978). Interpreting for International Conferences. Washington DC: Pen and Booth.
Standard Industrial Classification. Directorate-General of Budget, Accounting and Statistics of the R.O.C.
Standard Occupational Classification. Directorate-General of Budget, Accounting and Statistics of the R.O.C.
Tseng, J. (1991). Interpreting as an Emerging Profession in Taiwan-A sociological model. Unpublished Master's Thesis, Fu Jen Catholic University, Taiwan.
Yang, Cheng-shu. (2001). The Three Components of Interpreter Training: Language, Knowledge, and Technique. The First International Conference on Translation and Interpretation Studies (Korea).
Yin, R. K. (1990). Case Study Research: Design and Methods. Sage Publication.

In Chinese
石辰盈 (2004) 。《電視新聞口譯情境研究：新聞主管及觀眾觀點》。台灣師範大學翻譯研究所碩士論文。
汝明麗 (1996) 。《從使用者觀點探討口譯品質與口譯員之角色》。輔仁大學翻譯研究所碩士論文。
李書行(1995) 。<務實創新的策略性績效評估>。《會計研究月刊》，第113期，15-23。
吳安妮(1997) 。<平衡計分卡轉換策略為行動（上）>。《會計研究月刊》，第134期，133-139。
吳安妮(1997) 。<平衡計分卡轉換策略為行動（中）>。《會計研究月刊》，第135期，102-115。
吳安妮(1997) 。<平衡計分卡轉換策略為行動（下）>。《會計研究月刊》，第136期，108-117。
吳安妮(2003) 。<平衡計分卡之精髓、範疇及整合>。《會計研究月刊》，卷期211。
高惠松(2000) 。《平衡計分卡之規劃與設計-以基隆港務局為例》。海洋大學航運管理碩士論文。
范家銘 (2004) 。《由著作權法探討口譯服務之相關權利義務關係》。台灣師範大學翻譯研究所碩士論文。
周兆祥、陳育沾 (1995) 。《口譯的理論與實踐》。台北：台灣商務。
林義雄 (2005) 。《口譯服務過程及其服務接觸之研究》。台灣師範大學翻譯研究所碩士論文。
楊承淑 (2000) 。<台灣口譯發展的趨向與特徵>。《亞洲翻譯傳統與現代動向》，190-204。
新聞局 (2004) 。《台灣翻譯產業現況調查研究》。台北市：新聞局。