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研究生:邱筠淇
研究生(外文):YUN-CI CIOU
論文名稱:企業協同合作、不確定性與企業績效:論管理控制的中介效果
論文名稱(外文):Collaboration, Uncertainty and Performance: The Mediating Effect of Management Control System
指導教授:李佳玲李佳玲引用關係
指導教授(外文):JIA-LING LI
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2009
畢業學年度:97
語文別:中文
論文頁數:79
中文關鍵詞:協同合作不確定性管理控制系統企業績效
外文關鍵詞:CollaborationFirm PerformanceManagement control systemUncertainty
相關次數:
  • 被引用被引用:2
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  • 下載下載:58
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隨著經營環境的不斷變遷,企業面臨的不確定性隨之增加與顧客需求之多元化,遂開始與供應商進行協同合作,期望提升經營績效。在企業面臨不確定性與協同合作關係時,如何透過管理控制系統來控管是值得探討的重要議題。因此,本研究主要探討協同合作、不確定性是否會透過管理控制系統,進而影響企業績效。其中,不確定性包括供應市場不確定性(input market uncertainty)以及公司特有不確定性(firm-specific uncertainty),而管理控制系統乃指基本管理控制系統與策略性績效衡量系統。本研究以量化輔以質化之研究方式進行,研究結果主要發現有二:1.當企業與供應商進行協同合作以及面臨供應市場不確定性時,會透過基本管理控制系統提供日常營運相關的資訊,改善企業績效表現。2.企業與供應商進行協同合作會透過策略性績效衡量系統,將企業與供應商合作的策略轉換為多構面、強調企業營運過程以及策略性導向的關鍵性績效衡量指標,以提供企業攸關資訊,進而改善企業績效表現。可知除基本管理控制系統外,強調策略導向的策略性績效衡量系統已成為企業協同合作關係下,重要的控管系統。
As operation enviroment changes unceasingly, the uncertainty faces and customized demands also increase. To combat this competition, the enterprise begins to collaborate to promote enterprises’ performance. This is an important topic using management control systems (MCSs) to control the enterprise when enterprise faces uncertainty and collaboration. This research analyzes whether the collaboration and uncertainty influence the use of MCSs, and how the alignment among collaboration, uncertainty and the use of MCSs influence firm performance. The uncertainties in this research compassion input market uncertainty and firm’s specific uncertainty. The management control contains basic management control system (BMCS) and strategic performance measurement system (SPMS). The findings suggest that the collaboration and input market uncertainty influence the BMCS, and further influence firm performance. This research also found that the collaboration affects the use of SPMS that translates the collaborative strategy of the firm into multi-perspectives performance measures and link to operation activities, which further affect firm performance. In sum, besides BMCS, SPMS aiming at strategic oriention also becomes a vital control device in collaboration management.
第一章 緒論 1
1.1 研究背景與機 1
1.2 研究目的 4
1.3 研究貢獻 5
1.4 研究流程 5
第二章 文獻探討與假說建立 7
2.1 管理控制系統 7
2.1.1策略性績效衡量系統 9
2.2 協同合作 11
2.3 不確定性 13
2.4 假說發展 16
2.4.1協同合作與基本管理控制系統 16
2.4.2協同合作與策略性績效衡量系統 17
2.4.3供應市場不確定性及公司特有不確定性與基本管理控制系統 18
2.4.4供應市場不確定性以及公司特有不確定性與策略性績效衡量系統 21
2.4.5管理控制系統、策略性績效衡量系統與企業績效 22
第三章 研究設計與研究方法 24
3.1 研究架構 24
3.2 研究對象 25
3.3 資料收集 25
3.4 變數之操作性定義與衡量 26
3.4.1 企業協同合作程度 26
3.4.2 不確定性 27
3.4.3策略性績效衡量系統 28
3.4.4管理控制系統 30
3.4.5 企業績效 30
3.5 問巻預試(pre-test) 31
3.6 先導測試(pilot test) 32
3.7 資料分析方法 35
第四章 研究結果 37
4.1 資料之敘述性分析 37
4.1.1 問卷回收情形 37
4.1.2 基本資料分析 38
4.1.3評估資料加總的正當性 41
4.1.4樣本偏差檢測 42
4.1.5 樣本穩定度檢定 42
4.2 共同方法變異的評估 43
4.3 因素分析與信度、效度分析 44
4.3.1因素分析 44
4.3.2信度分析 46
4.4 假說檢定 47
4.4.1 各變數之敘述統計分析 47
4.4.2相關性分析 48
4.4.3衡量模型 49
4.4.4假說檢定結果 52
4.5 半結構式訪談 56
4.6 討論 62
第五章 結論與建議 64
5.1 研究結論 64
5.2 研究限制 65
5.3 研究建議 66
附錄一 訪談問卷 74
附錄二 半結構式訪談問題 79
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