臺灣博碩士論文加值系統

The supply chain operations literature repeatedly shows that collaboration is an important and enduring source of firm value, a fact that collaboration helps firms access specific assets from suppliers. The objective of this study is to extend our understanding of collaboration and its implications, principally in developing a theoretical model to uncover the mediating effect of strategic performance measurement systems (SPMSs) between collaboration and firm competitiveness, and the moderating effect of trust on the relationships between collaboration and SPMSs and between SPMSs and competitiveness. SPMSs are designed with financial and non-financial measures covering different perspectives and present the cause-effect linkages between various value chains. Firm’s competitiveness is described in terms of a key product characteristic, includeing cost-price, delivery and flexibility. This study tests the theoretical model using partial least squares (PLS) on survey data collected from 183 manufacturing firms in Taiwan.
The results find that collaboration enables the use of SPMSs, regardless of trust level. SPMSs mediate the link between collaboration and competitiveness of flexibility and delivery in both thick and thin trust settings. However, SPMSs mediate the link between collaboration and competitiveness of cost-price in thick trust setting only. That positive association between collaboration and SPMSs usage is weaker in thick trust setting, which is explained by the role of trust for absorbing the perceived opportunistic risk of partners. The positive links between the use of SPMSs and the competitiveness of delivery and flexibility apply to all firms, regardless of trust level, but the positive effect of SPMSs on the competitiveness of cost-price is for firms in thick trust setting only.

TABLE OF CONTENTS
TABLE OF CONTENTS i
LIST OF FIGURES iv
LIST OF TABLES v
Chapter 1 Introduction 1
1.1 Research Background and Motivations 1
1.2 Research Questions and Objectives 4
1.3 Expected Contributions 4
1.4 Taiwanese Manufacturing Firms 6
1.5 Structure of this Study 7
Chapter 2 Literature Review and Hypotheses Development 8
2.1 Theoretical Paradigms 8
2.2 Hypotheses Development 11
2.2.1 Collaboration and SPMSs 11
2.2.2 Collaboration, SPMSs and Competitiveness 12
2.2.3 The Moderating Effect of Trust 14
2.2.3.1 The Different Perspectives for the Relationship between Trust and the Use of Formal Control Mechanisms 14
2.2.3.2 The Moderating Effect of Trust between Collaboration and SPMSs 17
2.2.3.3 The Moderating Effect of Trust between SPMSs and Competitiveness 18
Chapter 3 Research Method 21
3.1 Measurement of Variables 21
3.2 Questionnaire Design 24
3.3 Sampling Procedure 25
3.4 Analytical Method 26
Chapter 4 Empirical Results and Discusses 28
4.1 Data Analysis 28
4.1.1 Sample Response 28
4.1.2 Respondent Background 28
4.1.3 Sample Firm Background 30
4.1.4 The Test for Non-response Bias 32
4.1.5 Data Aggregation 36
4.1.6 Assessment of Common Method Variance 38
4.2 Measurement Model 40
4.3 Tests of Hypotheses 44
4.4 Discussion 50
4.5 Further Analysis 53
Chapter 5 Conclusion 58
5.1 Summary 58
5.2 Contributions and Implications for Research and Practice 58
5.3 Limitations and Suggestions for Future Researches 60
Appendix A. Measurement Instruments 61
References 64

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