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題名 臺灣地區集團企業對關係事業控制與激勵的研究
Control and Motivation on Business Units --Research in Diversified Firms in Taiwan作者 陳驪夫
Chen, Li Fu貢獻者 陳隆麒<br>楊子江
Chen,Lung Chi<br>Yang,tz Chiang
陳驪夫
Chen,Li Fu關鍵詞 集團企業
事業單位
控制
激勵
Diversified firm
Business unit
Control
Motivation日期 1993 上傳時間 29-Apr-2016 16:41:01 (UTC+8) 摘要 有鑑於國內企業集團在經濟活動中所佔的地位越趨重要，本文嘗試由集團 參考文獻 許士軍，管理學，東華書局，第十版，民國八十年。\n司徒達賢，臺灣集團企業策略分析－Rumelt模式應用，中國行政，\n民國七十二年六月，第36-54頁。\n許金水，集團企業總部對所屬分子企業控制型態之研究──以臺灣地\n區集團企業為例，政治大學企業管理研究所未出版之博士論文，民國\n八十一年。\n陳振森，臺灣地區集團企業經營績效之探測性研究，東吳大學管\n研所未出版之碩士論文，民國七十九年。\n劉玉山，臺灣地區集團企業經營策略與績效之研究-Rumelt之應用，\n政治大學企業管理研究所未出版碩士論文，民國七十二年。\n王銘宏，企業生命週期與經營策略關係之研究，政治大學企業管理研\n究所未出版碩士論文，民國七十六年。\n王秉鈞，產業特色與企業績效關係影響之分析－臺灣大型企業之實證\n研究，政大企研所未出版之碩士論文民國，民國七十二年。\n吳聰敏，臺灣關係企業形成之研究，政大企研所未出版之碩士論文，\n民國六十八年。\n林鴻儒，外在環境對企業策略形成及績效影響之研究，政大企研所未\n出版之碩士論文，民國六十七年。\n杜惠娟，集團企業之財務特性與績效影響因素之研究，政大企研所未\n出版碩士論文，民國七十五年。\n張景溢，集團企業多角化策略型態對內部上市公司每股盈餘與股價\n報酬之影響，政治大學企業管理研究所未出版碩士論文，民國八十年。\n劉德照，集團企業與非集團企業從事財務規劃活動之比較研究，政治\n大學企業管理研究所未出版碩士論文，民國八十年。\n鄭戊水，集團企業理財方式之研究，文化企研所未出版碩士論文，民\n國七十七年。\n邱毅，管理經濟學，文笙書局，民國八十年。\n邱鉅權，臺灣大型企業的財務績效、組織創新與管理特質，管理經濟學\n，文笙書局，民國八十年，第3-26頁。\n卓越編輯部，「臺灣百大企業集團」，卓越雜誌，第九十七期，九月號\n民國八十一年。\n中華徵信所編，臺灣地區集團企業研究，民國八十一/八十二年版，\n臺北:中華徵信所。\n二、英文部份\nAldeg, R. J. and T. M. Stearns (1990) ,Management, second edition,\nOhio :SOUTHWESTERN Publishing Co.\nAnthony, R . N, J. Dearden and N. M. Bedford(1989), Management Control\nSystems,7th edition, Illnoiss: IRWIN·\nAshton, D . , T. Hopper and R. W. Scapens (1991), Issues in\nManagement Accounging. Prentice Hall International.\nBerg, N .A.(1973),"What`s Different About Conglomerate Management?"\nHavard Business Review, Vol 46,No.6,pp.112- 120 .\nBruns, W. J. (et al) (1992), Performance Measurement, Evaluation\n,and Incentives. Havard Business School.\nCallen, J.L. and L. Joshua (1989), "Responsibility Accounting\nand Asymmetry of Information" ,Managerial and Decision Economics,\nVol. 10, pp.81-84.\nCalvo G.A . and S. Wellisz,(1983) "Supervision, Loss of Control, and\nthe Optimum Size of the Firm," Journal of Political Economics,\nVoL .XXVI.\nChandler, A.D . (1991), "The Functions of The HQ Unit In The Multi-business\nFirm", Strategic Management Jouranl, Vol . 12, pp.31 - 50.\nCzechjowicz, I .J (et al) (1982), Assessing Subsidiary\nPerformance: Systems & Practices of Leading Multinational Companies\n, New York: Business International Corportation.\nDavis, P.S. (et al) (1992), "Business Unit Relatedness and Performance\nA Look at The Pulp and Paper Industry", Strategic Management Journal\n, Vol. 13, pp .349- 361.\nDearden, J(1987), "Measuring Profit Center Managers", Havard\nBusiness Review, September - October, pp.84-88.\nEccles, R.G.(l991) , "The Performamce Measurement Manifesto", Haverd\nBusiness Review, January-February, pp.131-137.\nEmmanuel ,C . , D. Otley and K. Merchant(1992), Accounting for\nManagement Control. London: Chapman & Hal 1.\n--- - - - - -, Readings In Accounting for Management Control .London :\nChapman & Hall.\nFisher, J. and V. Govindarajan (1992), "Porfit Center Manager\nCoopenstaion: An Examination of Market, Political and Human Capital\nFactors- Stratigic Management Myopia", Accounting, Organizations\nand Society, Vol . 4, pp . 297-313 .\nGaver, J.J . , K. M. Gaver and G.P. Battistel (1992),\n"The Stock Market Reaction to Performance Plan Adoptions", The\nAccounting Review, Vol. 67, No.1, pp . 172-pp.182.\nGolden, B. R . (1992),"SBU Strategy and Performance: The Moderating\nEffect of The Corporate-SBU Relationship" ,Strategic Management\nJournal, Vol . 13, pp.145-158 .\nGoold, M and C. Andrew (1988), "Managing the\nDiversified Corporation: The Tensions Facing the Chief Executive",\nLong Range Planning, Vol. 21, pp.12-24 .\nGovindarjan, V. (1988), "A Contigency Approach to Strategy\nImplementation at The Business-unit Level: intergating Administative\nMachanisms wiht Strategy", Academy of Management Journal\n, Vol .31, NO.4 pp.823-853.\n--------,and J. Fisher(1990), "Strategy ,Control Systerns, and\nResource Sharing: Effects on Business-unit Performance", Academy\nof Management Journal, Vol .33, No.2, pp.259-pp.285.\nGomez-Mejia, L.R.(1992), "Structure and Process of Diversification,\nCompensation Strategy, and Firm Performamce" ,Strategic Management\nJournal ,Vol.13, pp.381-397.\nHoskisson, R.E. and M. A. Hitt(l988), "Strategic Control\nSystems and Realtiv R&D Investiment in Large Multiproduct Firms",\nStrategic Management Journal, Vol. 9, pp.605-621.\nJacquemin, A.P. and C. H. Berry, "Entropy Measure of Diversification\nand Corporate Growth," Journal of Industrial Economics. 1979,\npp.359-369.\nKalan, R. S and D. P. Norton,(1992) “The Balanced Scorecard Measures That\nDrive Performance”, Havard Business Review, January\n-February, pp.71-79.\nKerr, J . (1985), "Diversification Strategies and Managerial Rewards:\nA Empirical Study", Acedemy of Management Journal, Vol.28,\npp.155-179 .\n------------and J. W. Solcum(1987),"Managing Corporate Cultures Through\nReward Systems ", Academy of Management Executive, Vol . 1,pp.\n155-179.\nKetz, J.E., R. K. Doogar and D. E. Jensen (1990), A Cross\n-Industry Analysis of Financial Ratios: Comparabilities and\nCorporate Performance\nMerchant, K.A.(1989), Rewarding Results - Motivating Profit\nCenter Managers, Havard Business School.\n(1990), "The Effects of Financial Controls on Data\nManipulation and Managemenet Myopia", Accounting ,Organizations\nand Society, Vol. 4, pp.297-313.\nNayyar, P.R . (1992)," On The Measurement of Corporate Diversification\nStrategy: Evidence Form Large U.S . Service Firms", Strategic\nManagement Journal, Vol. 13, pp.219-235.\nRosen, L. S . (1974), Topics in Managerial Accounting, second\nedition, MacGraw-Hill Ryerson.\nRumelt, R.P. (1977), Strategy, Structure, and Economic,\nPerformance Harvard Business Classics.\nWeston, J . F. (1972), "Roi Planning and Control-A Dynamic Management\nSystem", Business Horzions, August, pp.35-42 .\nWilliamson, O .E. and N. Bhargava,(1972)"Assessing and Classifying the\nInternal Structure and Control Apparatus of the Modern\nOrganization," Market Structure and Corporate Behavior,\nK. Cowling (ed.), Gray-Mills Publishing Ltd., London.\nWrigley, L. (1970),"Divisional Autonomy and Diversification",\nDoctoral Dissertation, Havard Business School. 描述 碩士
國立政治大學
企業管理學系
G80355013資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004063 資料類型 thesis dc.contributor.advisor 陳隆麒<br>楊子江 zh_TW dc.contributor.advisor Chen,Lung Chi<br>Yang,tz Chiang en_US dc.contributor.author (Authors) 陳驪夫 zh_TW dc.contributor.author (Authors) Chen,Li Fu en_US dc.creator (作者) 陳驪夫 zh_TW dc.creator (作者) Chen, Li Fu en_US dc.date (日期) 1993 en_US dc.date.accessioned 29-Apr-2016 16:41:01 (UTC+8) - dc.date.available 29-Apr-2016 16:41:01 (UTC+8) - dc.date.issued (上傳時間) 29-Apr-2016 16:41:01 (UTC+8) - dc.identifier (Other Identifiers) B2002004063 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=100834 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理學系 zh_TW dc.description (描述) G80355013 zh_TW dc.description.abstract (摘要) 有鑑於國內企業集團在經濟活動中所佔的地位越趨重要，本文嘗試由集團 zh_TW dc.description.tableofcontents 第壹章緒論\n第一節研究動機與目的..........1\n第二節研究範圍..........3\n第三節研究限制..........5\n第四節研究架構..........6\n第貳章文獻探討\n第一節理論部份..........10\n一、集團企業與關係事業..........10\n二、集團多角化型態的衡量..........11\n三、控制..........15\n四、激勵..........18\n第二節國內實證文獻..........22\n第三節國外實證文獻..........31\n第參章研究設計\n第一節研究假說..........41\n第二節資料收集與樣本..........49\n第三節研究變數的操作性定義..........50\n一、集團企業特性..........50\n二、關係事業特性..........52\n三、關係事業經理人的認知..........53\n四、績效變數的選取..........55\n第四節研究方法..........57\n一、問卷調查..........57\n二、實地訪談..........57\n三、統計分析..........58\n第肆章實證結果分析..........59\n第一節基本統計料的分析..........59\n一、集團企業樣本基本資料的分析..........59\n二、關係事業樣本基本資料的分析..........61\n三、問卷結果分析..........64\n第二節關於集團企業本身特性的假說驗證..........78\n第三節關於關係事業經理人對控制及激勵程度的認知..........79\n第四節集團企業特性與關係事業經理人激勵與控制程度認知間關係的假說驗證..........80\n第五節關於事業特性與關係事業經理人激勵與控制程度認知間關係的假說驗證..........84\n第六節關於事業經理人對控制與激勵的認知與關係事業績效間關係的假說驗證..........90\n第七節關於事業特性與關係事業績效間關係的假說驗證..........94\n第八節集團企業特性對集團企業績效間關係的假說驗證..........96\n第伍章結論與建議\n第一節結論..........100\n第二節建議..........105\n一、對集團企業總部的建議..........105\n二、對後續研究的議..........106\n參考文獻..........108\n一、中文部份..........108\n二、英文部份..........110\n附錄 問卷..........115 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004063 en_US dc.subject (關鍵詞) 集團企業 zh_TW dc.subject (關鍵詞) 事業單位 zh_TW dc.subject (關鍵詞) 控制 zh_TW dc.subject (關鍵詞) 激勵 zh_TW dc.subject (關鍵詞) Diversified firm en_US dc.subject (關鍵詞) Business unit en_US dc.subject (關鍵詞) Control en_US dc.subject (關鍵詞) Motivation en_US dc.title (題名) 臺灣地區集團企業對關係事業控制與激勵的研究 zh_TW dc.title (題名) Control and Motivation on Business Units --Research in Diversified Firms in Taiwan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 許士軍，管理學，東華書局，第十版，民國八十年。\n司徒達賢，臺灣集團企業策略分析－Rumelt模式應用，中國行政，\n民國七十二年六月，第36-54頁。\n許金水，集團企業總部對所屬分子企業控制型態之研究──以臺灣地\n區集團企業為例，政治大學企業管理研究所未出版之博士論文，民國\n八十一年。\n陳振森，臺灣地區集團企業經營績效之探測性研究，東吳大學管\n研所未出版之碩士論文，民國七十九年。\n劉玉山，臺灣地區集團企業經營策略與績效之研究-Rumelt之應用，\n政治大學企業管理研究所未出版碩士論文，民國七十二年。\n王銘宏，企業生命週期與經營策略關係之研究，政治大學企業管理研\n究所未出版碩士論文，民國七十六年。\n王秉鈞，產業特色與企業績效關係影響之分析－臺灣大型企業之實證\n研究，政大企研所未出版之碩士論文民國，民國七十二年。\n吳聰敏，臺灣關係企業形成之研究，政大企研所未出版之碩士論文，\n民國六十八年。\n林鴻儒，外在環境對企業策略形成及績效影響之研究，政大企研所未\n出版之碩士論文，民國六十七年。\n杜惠娟，集團企業之財務特性與績效影響因素之研究，政大企研所未\n出版碩士論文，民國七十五年。\n張景溢，集團企業多角化策略型態對內部上市公司每股盈餘與股價\n報酬之影響，政治大學企業管理研究所未出版碩士論文，民國八十年。\n劉德照，集團企業與非集團企業從事財務規劃活動之比較研究，政治\n大學企業管理研究所未出版碩士論文，民國八十年。\n鄭戊水，集團企業理財方式之研究，文化企研所未出版碩士論文，民\n國七十七年。\n邱毅，管理經濟學，文笙書局，民國八十年。\n邱鉅權，臺灣大型企業的財務績效、組織創新與管理特質，管理經濟學\n，文笙書局，民國八十年，第3-26頁。\n卓越編輯部，「臺灣百大企業集團」，卓越雜誌，第九十七期，九月號\n民國八十一年。\n中華徵信所編，臺灣地區集團企業研究，民國八十一/八十二年版，\n臺北:中華徵信所。\n二、英文部份\nAldeg, R. J. and T. M. Stearns (1990) ,Management, second edition,\nOhio :SOUTHWESTERN Publishing Co.\nAnthony, R . N, J. Dearden and N. M. Bedford(1989), Management Control\nSystems,7th edition, Illnoiss: IRWIN·\nAshton, D . , T. Hopper and R. W. Scapens (1991), Issues in\nManagement Accounging. Prentice Hall International.\nBerg, N .A.(1973),"What`s Different About Conglomerate Management?"\nHavard Business Review, Vol 46,No.6,pp.112- 120 .\nBruns, W. J. (et al) (1992), Performance Measurement, Evaluation\n,and Incentives. Havard Business School.\nCallen, J.L. and L. Joshua (1989), "Responsibility Accounting\nand Asymmetry of Information" ,Managerial and Decision Economics,\nVol. 10, pp.81-84.\nCalvo G.A . and S. Wellisz,(1983) "Supervision, Loss of Control, and\nthe Optimum Size of the Firm," Journal of Political Economics,\nVoL .XXVI.\nChandler, A.D . (1991), "The Functions of The HQ Unit In The Multi-business\nFirm", Strategic Management Jouranl, Vol . 12, pp.31 - 50.\nCzechjowicz, I .J (et al) (1982), Assessing Subsidiary\nPerformance: Systems & Practices of Leading Multinational Companies\n, New York: Business International Corportation.\nDavis, P.S. (et al) (1992), "Business Unit Relatedness and Performance\nA Look at The Pulp and Paper Industry", Strategic Management Journal\n, Vol. 13, pp .349- 361.\nDearden, J(1987), "Measuring Profit Center Managers", Havard\nBusiness Review, September - October, pp.84-88.\nEccles, R.G.(l991) , "The Performamce Measurement Manifesto", Haverd\nBusiness Review, January-February, pp.131-137.\nEmmanuel ,C . , D. Otley and K. Merchant(1992), Accounting for\nManagement Control. London: Chapman & Hal 1.\n--- - - - - -, Readings In Accounting for Management Control .London :\nChapman & Hall.\nFisher, J. and V. Govindarajan (1992), "Porfit Center Manager\nCoopenstaion: An Examination of Market, Political and Human Capital\nFactors- Stratigic Management Myopia", Accounting, Organizations\nand Society, Vol . 4, pp . 297-313 .\nGaver, J.J . , K. M. Gaver and G.P. Battistel (1992),\n"The Stock Market Reaction to Performance Plan Adoptions", The\nAccounting Review, Vol. 67, No.1, pp . 172-pp.182.\nGolden, B. R . (1992),"SBU Strategy and Performance: The Moderating\nEffect of The Corporate-SBU Relationship" ,Strategic Management\nJournal, Vol . 13, pp.145-158 .\nGoold, M and C. Andrew (1988), "Managing the\nDiversified Corporation: The Tensions Facing the Chief Executive",\nLong Range Planning, Vol. 21, pp.12-24 .\nGovindarjan, V. (1988), "A Contigency Approach to Strategy\nImplementation at The Business-unit Level: intergating Administative\nMachanisms wiht Strategy", Academy of Management Journal\n, Vol .31, NO.4 pp.823-853.\n--------,and J. Fisher(1990), "Strategy ,Control Systerns, and\nResource Sharing: Effects on Business-unit Performance", Academy\nof Management Journal, Vol .33, No.2, pp.259-pp.285.\nGomez-Mejia, L.R.(1992), "Structure and Process of Diversification,\nCompensation Strategy, and Firm Performamce" ,Strategic Management\nJournal ,Vol.13, pp.381-397.\nHoskisson, R.E. and M. A. Hitt(l988), "Strategic Control\nSystems and Realtiv R&D Investiment in Large Multiproduct Firms",\nStrategic Management Journal, Vol. 9, pp.605-621.\nJacquemin, A.P. and C. H. Berry, "Entropy Measure of Diversification\nand Corporate Growth," Journal of Industrial Economics. 1979,\npp.359-369.\nKalan, R. S and D. P. Norton,(1992) “The Balanced Scorecard Measures That\nDrive Performance”, Havard Business Review, January\n-February, pp.71-79.\nKerr, J . (1985), "Diversification Strategies and Managerial Rewards:\nA Empirical Study", Acedemy of Management Journal, Vol.28,\npp.155-179 .\n------------and J. W. Solcum(1987),"Managing Corporate Cultures Through\nReward Systems ", Academy of Management Executive, Vol . 1,pp.\n155-179.\nKetz, J.E., R. K. Doogar and D. E. Jensen (1990), A Cross\n-Industry Analysis of Financial Ratios: Comparabilities and\nCorporate Performance\nMerchant, K.A.(1989), Rewarding Results - Motivating Profit\nCenter Managers, Havard Business School.\n(1990), "The Effects of Financial Controls on Data\nManipulation and Managemenet Myopia", Accounting ,Organizations\nand Society, Vol. 4, pp.297-313.\nNayyar, P.R . (1992)," On The Measurement of Corporate Diversification\nStrategy: Evidence Form Large U.S . Service Firms", Strategic\nManagement Journal, Vol. 13, pp.219-235.\nRosen, L. S . (1974), Topics in Managerial Accounting, second\nedition, MacGraw-Hill Ryerson.\nRumelt, R.P. (1977), Strategy, Structure, and Economic,\nPerformance Harvard Business Classics.\nWeston, J . F. (1972), "Roi Planning and Control-A Dynamic Management\nSystem", Business Horzions, August, pp.35-42 .\nWilliamson, O .E. and N. Bhargava,(1972)"Assessing and Classifying the\nInternal Structure and Control Apparatus of the Modern\nOrganization," Market Structure and Corporate Behavior,\nK. Cowling (ed.), Gray-Mills Publishing Ltd., London.\nWrigley, L. (1970),"Divisional Autonomy and Diversification",\nDoctoral Dissertation, Havard Business School. zh_TW
