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研究生:吳政霖
研究生(外文):Cheng-Lin Wu
論文名稱:信任、合作與互動式管理控制系統對企業資源能力與績效之影響
論文名稱(外文):The Effect of Trust, Cooperation and Interactive Management Control Systems on the Resource Capability and the Performance of Corporation
指導教授:張允文張允文引用關係盧正宗盧正宗引用關係
指導教授(外文):Yeun-Wen ChangCheng-Tsung Lu
學位類別:碩士
校院名稱:靜宜大學
系所名稱:會計學系研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2008/06/
畢業學年度:96
語文別:中文
論文頁數:63
中文關鍵詞:組織績效資源基礎理論互動式管理控制系統合作信任
外文關鍵詞:Organizational performance.Resource-based theoryInteractive management control systemsCooperationTrust
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面對現今全球化市場,企業競爭環境及變化越趨激烈,企業之競爭模式亦逐漸轉型為供應鏈與供應鏈之間的競爭,更促成了組織間彼此合作的模式之形成。因此合作夥伴彼此資源如何有效交換互補亦成為學術以及實務上極具研究價值之議題。
本研究以線性結構模型(SEM)方式,並以資源基礎理論為主軸,探討(一)供應鏈上雙方的信任、互動式管理控制系統及雙方的合作關係對企業資源能力之影響;(二)供應鏈雙方信任對互動式管理控制系統及雙方的合作關係之影響;(三)企業資源能力對組織績效之影響。本研究所探討的因果變數取自兩種資料來源(高階主管問卷與TEJ資料庫),其中組織績效的財務績效指標(ROA與ROE數據)取自台灣經濟新報資料庫(TEJ),其他變數則由問卷回收,以避免同源偏誤(CMV)的問題,藉以提升本研究實證結果之可靠性與穩健性。
本研究以天下文化公司2007年針對國內所調查的前1000大製造業為抽樣母體之研究對象,共回收150份有效樣本,研究結果顯示:1.供應鏈上雙方的信任對互動式管理控制系統、雙方的合作關係以及企業資源能力皆具有直接且正向的影響。2.雙方的合作關係及互動式管理控制系統同時對企業資源能力有直接且正向的影響。3.企業資源能力對財務績效、雙方的合作關係績效及非財務績效皆具有直接且正向的影響。
Facing globalization market, competition among individual enterprise gradually transforms into among the supply chains. Then corporations need to cooperate more closely. As a result, the issue about how to exchange and complement resource between the supply chains becomes more important and valuable.
Based on the resource-based theory, we discuss three questions (1) What the effect of trust, interactive management control systems (IMCS) and cooperation on the capability of corporation? (2) What the effect of trust on IMCS and cooperation? (3) What the effect of capability of corporation on the performance of corporation? In this study, the performance of corporation is measured by financial, non-financial and interfirm relationship perspectives. Our data are adopted from two ways (questionnaires and TEJ data bank) to avoid common method variance (CMV).
This study adopts structural equation modeling (SEM) to analyze the proposed hypotheses. The research responders are the top managers of manufacturing companies and the total returned questionnaires are 150 in used. The empirical results show that: (1) Trust, IMCS and cooperation is positively related to capability of corporation. (2) IMCS and cooperation is positively related to capability of corporation. (3) Capability of corporation is positively related to financial, non-financial and interfirm relationship performance.
謝辭 I
摘 要 II
Abstract II
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二章 文獻探討及研究假設 4
第一節 供應鏈上雙方的信任與互動式MCS之關係 5
第二節 供應鏈上雙方的信任與合作之關係 8
第三節 供應鏈上雙方的信任與企業資源能力之關係 10
第四節 雙方的合作關係與企業資源能力的關係 12
第五節 互動式MCS與企業資源能力之關係 14
第六節 企業資源能力與組織績效之關係 17
第三章 研究架構及操作型定義 19
第一節 研究架構 19
第二節 變數操作性定義 21
第四章 研究分析 28
第一節 研究樣本分析 28
第二節 變數之描述性統計與相關分析 31
第三節 量表信度及效度分析 35
第四節 整體模型適配度及假設檢定 41
第五節 路徑係數與假說驗證 44
第五章 結論與建議 47
第一節 實證結果 47
第二節 理論上的貢獻 49
第三節 管理實務意涵及貢獻 51
第四節 研究限制及未來研究方向 53
參考文獻 54
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