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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。
司徒達賢，臺灣集團企業策略分析－Rumelt模式應用，中國行政，
民國七十二年六月，第36-54頁。
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
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
八十一年。
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
研所未出版之碩士論文，民國七十九年。
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，
政治大學企業管理研究所未出版碩士論文，民國七十二年。
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
究所未出版碩士論文，民國七十六年。
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
研究，政大企研所未出版之碩士論文民國，民國七十二年。
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，
民國六十八年。
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
出版之碩士論文，民國六十七年。
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
出版碩士論文，民國七十五年。
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
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。
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
大學企業管理研究所未出版碩士論文，民國八十年。
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
國七十七年。
邱毅，管理經濟學，文笙書局，民國八十年。
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
，文笙書局，民國八十年，第3-26頁。
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
民國八十一年。
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，
臺北:中華徵信所。
二、英文部份
Aldeg, R. J. and T. M. Stearns (1990) ,Management, second edition,
Ohio :SOUTHWESTERN Publishing Co.
Anthony, R . N, J. Dearden and N. M. Bedford(1989), Management Control
Systems,7th edition, Illnoiss: IRWIN·
Ashton, D . , T. Hopper and R. W. Scapens (1991), Issues in
Management Accounging. Prentice Hall International.
Berg, N .A.(1973),"What`s Different About Conglomerate Management?"
Havard Business Review, Vol 46,No.6,pp.112- 120 .
Bruns, W. J. (et al) (1992), Performance Measurement, Evaluation
,and Incentives. Havard Business School.
Callen, J.L. and L. Joshua (1989), "Responsibility Accounting
and Asymmetry of Information" ,Managerial and Decision Economics,
Vol. 10, pp.81-84.
Calvo G.A . and S. Wellisz,(1983) "Supervision, Loss of Control, and
the Optimum Size of the Firm," Journal of Political Economics,
VoL .XXVI.
Chandler, A.D . (1991), "The Functions of The HQ Unit In The Multi-business
Firm", Strategic Management Jouranl, Vol . 12, pp.31 - 50.
Czechjowicz, I .J (et al) (1982), Assessing Subsidiary
Performance: Systems & Practices of Leading Multinational Companies
, New York: Business International Corportation.
Davis, P.S. (et al) (1992), "Business Unit Relatedness and Performance
A Look at The Pulp and Paper Industry", Strategic Management Journal
, Vol. 13, pp .349- 361.
Dearden, J(1987), "Measuring Profit Center Managers", Havard
Business Review, September - October, pp.84-88.
Eccles, R.G.(l991) , "The Performamce Measurement Manifesto", Haverd
Business Review, January-February, pp.131-137.
Emmanuel ,C . , D. Otley and K. Merchant(1992), Accounting for
Management Control. London: Chapman & Hal 1.
--- - - - - -, Readings In Accounting for Management Control .London :
Chapman & Hall.
Fisher, J. and V. Govindarajan (1992), "Porfit Center Manager
Coopenstaion: An Examination of Market, Political and Human Capital
Factors- Stratigic Management Myopia", Accounting, Organizations
and Society, Vol . 4, pp . 297-313 .
Gaver, J.J . , K. M. Gaver and G.P. Battistel (1992),
"The Stock Market Reaction to Performance Plan Adoptions", The
Accounting Review, Vol. 67, No.1, pp . 172-pp.182.
Golden, B. R . (1992),"SBU Strategy and Performance: The Moderating
Effect of The Corporate-SBU Relationship" ,Strategic Management
Journal, Vol . 13, pp.145-158 .
Goold, M and C. Andrew (1988), "Managing the
Diversified Corporation: The Tensions Facing the Chief Executive",
Long Range Planning, Vol. 21, pp.12-24 .
Govindarjan, V. (1988), "A Contigency Approach to Strategy
Implementation at The Business-unit Level: intergating Administative
Machanisms wiht Strategy", Academy of Management Journal
, Vol .31, NO.4 pp.823-853.
--------,and J. Fisher(1990), "Strategy ,Control Systerns, and
Resource Sharing: Effects on Business-unit Performance", Academy
of Management Journal, Vol .33, No.2, pp.259-pp.285.
Gomez-Mejia, L.R.(1992), "Structure and Process of Diversification,
Compensation Strategy, and Firm Performamce" ,Strategic Management
Journal ,Vol.13, pp.381-397.
Hoskisson, R.E. and M. A. Hitt(l988), "Strategic Control
Systems and Realtiv R&D Investiment in Large Multiproduct Firms",
Strategic Management Journal, Vol. 9, pp.605-621.
Jacquemin, A.P. and C. H. Berry, "Entropy Measure of Diversification
and Corporate Growth," Journal of Industrial Economics. 1979,
pp.359-369.
Kalan, R. S and D. P. Norton,(1992) “The Balanced Scorecard Measures That
Drive Performance”, Havard Business Review, January
-February, pp.71-79.
Kerr, J . (1985), "Diversification Strategies and Managerial Rewards:
A Empirical Study", Acedemy of Management Journal, Vol.28,
pp.155-179 .
------------and J. W. Solcum(1987),"Managing Corporate Cultures Through
Reward Systems ", Academy of Management Executive, Vol . 1,pp.
155-179.
Ketz, J.E., R. K. Doogar and D. E. Jensen (1990), A Cross
-Industry Analysis of Financial Ratios: Comparabilities and
Corporate Performance
Merchant, K.A.(1989), Rewarding Results - Motivating Profit
Center Managers, Havard Business School.
(1990), "The Effects of Financial Controls on Data
Manipulation and Managemenet Myopia", Accounting ,Organizations
and Society, Vol. 4, pp.297-313.
Nayyar, P.R . (1992)," On The Measurement of Corporate Diversification
Strategy: Evidence Form Large U.S . Service Firms", Strategic
Management Journal, Vol. 13, pp.219-235.
Rosen, L. S . (1974), Topics in Managerial Accounting, second
edition, MacGraw-Hill Ryerson.
Rumelt, R.P. (1977), Strategy, Structure, and Economic,
Performance Harvard Business Classics.
Weston, J . F. (1972), "Roi Planning and Control-A Dynamic Management
System", Business Horzions, August, pp.35-42 .
Williamson, O .E. and N. Bhargava,(1972)"Assessing and Classifying the
Internal Structure and Control Apparatus of the Modern
Organization," Market Structure and Corporate Behavior,
K. Cowling (ed.), Gray-Mills Publishing Ltd., London.
Wrigley, L. (1970),"Divisional Autonomy and Diversification",
Doctoral 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 Chiangen_US
dc.contributor.author (Authors) 陳驪夫zh_TW
dc.contributor.author (Authors) Chen,Li Fuen_US
dc.creator (作者) 陳驪夫zh_TW
dc.creator (作者) Chen, Li Fuen_US
dc.date (日期) 1993en_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) B2002004063en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88953-
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) G80355013zh_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
第一節研究動機與目的..........1
第二節研究範圍..........3
第三節研究限制..........5
第四節研究架構..........6
第貳章文獻探討
第一節理論部份..........10
一、集團企業與關係事業..........10
二、集團多角化型態的衡量..........11
三、控制..........15
四、激勵..........18
第二節國內實證文獻..........22
第三節國外實證文獻..........31
第參章研究設計
第一節研究假說..........41
第二節資料收集與樣本..........49
第三節研究變數的操作性定義..........50
一、集團企業特性..........50
二、關係事業特性..........52
三、關係事業經理人的認知..........53
四、績效變數的選取..........55
第四節研究方法..........57
一、問卷調查..........57
二、實地訪談..........57
三、統計分析..........58
第肆章實證結果分析..........59
第一節基本統計料的分析..........59
一、集團企業樣本基本資料的分析..........59
二、關係事業樣本基本資料的分析..........61
三、問卷結果分析..........64
第二節關於集團企業本身特性的假說驗證..........78
第三節關於關係事業經理人對控制及激勵程度的認知..........79
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
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
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
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
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
第伍章結論與建議
第一節結論..........100
第二節建議..........105
一、對集團企業總部的建議..........105
二、對後續研究的議..........106
參考文獻..........108
一、中文部份..........108
二、英文部份..........110
附錄 問卷..........115		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004063en_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 firmen_US
dc.subject (關鍵詞) Business uniten_US
dc.subject (關鍵詞) Controlen_US
dc.subject (關鍵詞) Motivationen_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 Taiwanen_US
dc.type (資料類型) thesisen_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。
司徒達賢，臺灣集團企業策略分析－Rumelt模式應用，中國行政，
民國七十二年六月，第36-54頁。
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
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
八十一年。
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
研所未出版之碩士論文，民國七十九年。
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，
政治大學企業管理研究所未出版碩士論文，民國七十二年。
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
究所未出版碩士論文，民國七十六年。
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
研究，政大企研所未出版之碩士論文民國，民國七十二年。
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，
民國六十八年。
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
出版之碩士論文，民國六十七年。
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
出版碩士論文，民國七十五年。
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
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。
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
大學企業管理研究所未出版碩士論文，民國八十年。
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
國七十七年。
邱毅，管理經濟學，文笙書局，民國八十年。
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
，文笙書局，民國八十年，第3-26頁。
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
民國八十一年。
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，
臺北:中華徵信所。
二、英文部份
Aldeg, R. J. and T. M. Stearns (1990) ,Management, second edition,
Ohio :SOUTHWESTERN Publishing Co.
Anthony, R . N, J. Dearden and N. M. Bedford(1989), Management Control
Systems,7th edition, Illnoiss: IRWIN·
Ashton, D . , T. Hopper and R. W. Scapens (1991), Issues in
Management Accounging. Prentice Hall International.
Berg, N .A.(1973),"What`s Different About Conglomerate Management?"
Havard Business Review, Vol 46,No.6,pp.112- 120 .
Bruns, W. J. (et al) (1992), Performance Measurement, Evaluation
,and Incentives. Havard Business School.
Callen, J.L. and L. Joshua (1989), "Responsibility Accounting
and Asymmetry of Information" ,Managerial and Decision Economics,
Vol. 10, pp.81-84.
Calvo G.A . and S. Wellisz,(1983) "Supervision, Loss of Control, and
the Optimum Size of the Firm," Journal of Political Economics,
VoL .XXVI.
Chandler, A.D . (1991), "The Functions of The HQ Unit In The Multi-business
Firm", Strategic Management Jouranl, Vol . 12, pp.31 - 50.
Czechjowicz, I .J (et al) (1982), Assessing Subsidiary
Performance: Systems & Practices of Leading Multinational Companies
, New York: Business International Corportation.
Davis, P.S. (et al) (1992), "Business Unit Relatedness and Performance
A Look at The Pulp and Paper Industry", Strategic Management Journal
, Vol. 13, pp .349- 361.
Dearden, J(1987), "Measuring Profit Center Managers", Havard
Business Review, September - October, pp.84-88.
Eccles, R.G.(l991) , "The Performamce Measurement Manifesto", Haverd
Business Review, January-February, pp.131-137.
Emmanuel ,C . , D. Otley and K. Merchant(1992), Accounting for
Management Control. London: Chapman & Hal 1.
--- - - - - -, Readings In Accounting for Management Control .London :
Chapman & Hall.
Fisher, J. and V. Govindarajan (1992), "Porfit Center Manager
Coopenstaion: An Examination of Market, Political and Human Capital
Factors- Stratigic Management Myopia", Accounting, Organizations
and Society, Vol . 4, pp . 297-313 .
Gaver, J.J . , K. M. Gaver and G.P. Battistel (1992),
"The Stock Market Reaction to Performance Plan Adoptions", The
Accounting Review, Vol. 67, No.1, pp . 172-pp.182.
Golden, B. R . (1992),"SBU Strategy and Performance: The Moderating
Effect of The Corporate-SBU Relationship" ,Strategic Management
Journal, Vol . 13, pp.145-158 .
Goold, M and C. Andrew (1988), "Managing the
Diversified Corporation: The Tensions Facing the Chief Executive",
Long Range Planning, Vol. 21, pp.12-24 .
Govindarjan, V. (1988), "A Contigency Approach to Strategy
Implementation at The Business-unit Level: intergating Administative
Machanisms wiht Strategy", Academy of Management Journal
, Vol .31, NO.4 pp.823-853.
--------,and J. Fisher(1990), "Strategy ,Control Systerns, and
Resource Sharing: Effects on Business-unit Performance", Academy
of Management Journal, Vol .33, No.2, pp.259-pp.285.
Gomez-Mejia, L.R.(1992), "Structure and Process of Diversification,
Compensation Strategy, and Firm Performamce" ,Strategic Management
Journal ,Vol.13, pp.381-397.
Hoskisson, R.E. and M. A. Hitt(l988), "Strategic Control
Systems and Realtiv R&D Investiment in Large Multiproduct Firms",
Strategic Management Journal, Vol. 9, pp.605-621.
Jacquemin, A.P. and C. H. Berry, "Entropy Measure of Diversification
and Corporate Growth," Journal of Industrial Economics. 1979,
pp.359-369.
Kalan, R. S and D. P. Norton,(1992) “The Balanced Scorecard Measures That
Drive Performance”, Havard Business Review, January
-February, pp.71-79.
Kerr, J . (1985), "Diversification Strategies and Managerial Rewards:
A Empirical Study", Acedemy of Management Journal, Vol.28,
pp.155-179 .
------------and J. W. Solcum(1987),"Managing Corporate Cultures Through
Reward Systems ", Academy of Management Executive, Vol . 1,pp.
155-179.
Ketz, J.E., R. K. Doogar and D. E. Jensen (1990), A Cross
-Industry Analysis of Financial Ratios: Comparabilities and
Corporate Performance
Merchant, K.A.(1989), Rewarding Results - Motivating Profit
Center Managers, Havard Business School.
(1990), "The Effects of Financial Controls on Data
Manipulation and Managemenet Myopia", Accounting ,Organizations
and Society, Vol. 4, pp.297-313.
Nayyar, P.R . (1992)," On The Measurement of Corporate Diversification
Strategy: Evidence Form Large U.S . Service Firms", Strategic
Management Journal, Vol. 13, pp.219-235.
Rosen, L. S . (1974), Topics in Managerial Accounting, second
edition, MacGraw-Hill Ryerson.
Rumelt, R.P. (1977), Strategy, Structure, and Economic,
Performance Harvard Business Classics.
Weston, J . F. (1972), "Roi Planning and Control-A Dynamic Management
System", Business Horzions, August, pp.35-42 .
Williamson, O .E. and N. Bhargava,(1972)"Assessing and Classifying the
Internal Structure and Control Apparatus of the Modern
Organization," Market Structure and Corporate Behavior,
K. Cowling (ed.), Gray-Mills Publishing Ltd., London.
Wrigley, L. (1970),"Divisional Autonomy and Diversification",
Doctoral Dissertation, Havard Business School.		zh_TW