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題名 高階經營團隊，公司治理與企業經營績效之關聯性研究
A study on the relationship among top management team, corporate governance and business performance作者 范志緯
Fan, Chih Wei貢獻者 張士傑
范志緯
Fan, Chih Wei關鍵詞 高階經營團隊
平衡計分卡
Top management team
Balanced scorecard日期 2018 上傳時間 2-Mar-2018 11:45:30 (UTC+8) 摘要 市場競爭日漸劇烈的時代裡，高階經營團隊(Top Management Team, TMT)的概念逐漸形成。美國M公司涉嫌證券詐欺案件。2015財年第二季出現嚴重的營收浮報問題，高估了7-8％的營收水準。當時公司是由創辦者Dr. S. Chou與妻子Mrs. D共同領導，管理方式較為封閉，導致許多重大營運決策時，不受他人監督，其領導模式受到質疑。因此，創辦人Dr. S. Chou和Mrs. D夫妻在2016 年 4 月 5 日正式宣布辭職。同年7月11日，為了挽回公司經營績效、重拾公司信譽，M公司宣布任命 Mr. J.M成為新總裁、執行長兼董事會成員。Mr. J.M上任後，組織高階經營團隊，領導團隊進行公司轉型，專注於公司的獲利成長。在Mr. J.M與其高階經營團隊的努力下，公司績效逐步成長。為了分析以上組織領導階層變革如何與企業經營績效產生關聯性，因此本文蒐集M公司四個部門高階主管之訪談結果，並且使用Kaplan and Norton(1996/1999)提出的策略地圖平衡計分卡分析之。結果發現，舊領導團隊時期，領導者的道德操守受到質疑，造成公司內部的財務、人事、部門協調、員工升遷與獎勵制度失靈現象；高階經營團隊上任後，尊重公司相關制度，嚴格執行財務與經營法規之風險控管，加強員工的道德操守教育訓練，並且配合金融監管單位的財務調查與回報財務整頓狀況。
AbstractIn the age of increasingly fierce market competition, the concept of the Top Management Team (TMT) has taken shape.US M公司 Technology Group alleged securities fraud cases. In the second quarter of FY15, there was a serious problem of revenue reporting and an overestimation of revenue of 7-8%. At that time, the company was led by the founder Dr. S. Chou and his wife, Mrs. D, and managed in a more closed manner. As a result, many major operational decisions were not overseen by others and their leadership model was challenged. Therefore, the founder Dr. S. Chou and Mrs. D couple formally announced his resignation on April 5, July 11 the same year, in order to restore the company`s operating performance, regain the credibility of the company, M Technology Group Ltd. announced the appointment of Mr. J.M as the new president, chief executive and board members. Mr. J.M took office, the organization of high-level management team, leading the team for the company restructuring, focused on the company`s profit growth. With the efforts of Mr. J.M and its high-level leadership team, corporate performance has grown.In order to analyze how organizational leadership changes relate to business performance, the paper collects interviews with top executives from the four departments and uses the strategy map balanced scorecard proposed by Kaplan and Norton (1996/1999) Analysis. The results showed that during the period of the old leadership team, the leader`s ethics was questioned, resulting in the financial, personnel, departmental coordination, staff promotion and reward system failure in the company. After the high-level management team took office, the company respected the relevant system and strictly implemented the financial and Risk management of laws and regulations, strengthen employees` ethics education and training, and cooperate with the financial supervision unit`s financial investigation and return financial consolidation situation.參考文獻 參考文獻中文文獻于泳泓 (2006)，「作業基礎成本制導入前的準備及導入的六大階段與十五大要務」，會計研究月刊， (250)，頁44-59。王見福（1993），「光電產業－組織文化、行銷策略與顧客關係管理對組織績效影響之實證研究」，國立成功大學高階管理碩士在職專班碩士論文。王居卿 (1999)，「價值觀、策略與績效間關係之實證研究－以電腦資訊業為例」，淡江人文社會學刊第三期，1999年 5月版，頁163-190。方平煌（1991），「高階管理者的人格特質、領導風格對內控制度執行成效之影響研究」，國立成功大學高階管理碩士在職專班碩士論文。桂竹英 (2004)，「平衡計分卡運用於軍事院校校務發展績效衡量之研究-以空軍軍官學校為例」，義守大學碩士論文。胡欣燕 (2006)，「以權變觀點探討高階經營團隊特性對於策略及績效之影響」，國立成功大學企業管理學系碩士班碩士論文。陳健虎 (1998)，「高階管理者人格特質對全面品質管理實施之影響」，元智大學管理研究所學位論文。陳玉芳(2003)，「以平衡計分卡架構探討我國資訊電子業企業價值之影響因素」，國立政治大學會計研究所。陳瑜芬、吳翠治、鄭凱文 (2007)，「平衡式計分卡(BSC)四構面之衡量指標與其關聯性之研究—以台灣之資訊電子業為例」，中華管理評論國際學報：第十卷第二期。陳品豪 (2016)，「高階經營團隊自我效能與競爭積極性對組織績效之影響: 以信任為干擾因素」， 成功大學高階管理碩士在職專班 (EMBA) 學位論文。黃旭昞 (2006)，「以平衡計分卡觀點建立企業績效評量系統－以化工業為例」，成功大學高階管理碩士在職專班 (EMBA) 學位論文。楊美玉、柯旻秀與柯佑宗 (2014)，「團隊關係衝突對團隊信任與團隊績效之影響」，致理學報，(34)，頁1137-1162。潘志偉 (2002)，「新興財務績效指標與非財務資訊之價值攸關性－以台灣上市上櫃資訊電子公司為實證研究對象」，台灣科技大學企業管理系研究所碩士論文。劉韻僖 (2006)，「台灣高科技產業高階經營團隊及董事會權力與組織績效關係之研究」，交大管理學報， 1，頁 173-200。蘇裕惠 (2000)，「實施平衡計分卡的七大迷思與三大要點」，會計研究月刊，179，頁29-34。鍾明智 (2016)，「高階經營團隊信任與組織績效之關係: 檢視策略決策的中介角色」， 成功大學高階管理碩士在職專班 (EMBA) 學位論文。英文文獻Bantel, K. A., & Jackson, S. E. (1989), “Top management and innovations in banking: Does the composition of the top team make a difference” Strategic management journal, 10(S1), 107-124.Chow, C. W., Haddad, K. M., & Williamson, J. E. (1997), “Applying the balanced scorecard to small companies.” Strategic Finance, 79(2), 21.Eisenhardt, K. M., & Schoonhoven, C. B. (1990), “Organizational growth: Linking founding team, strategy, environment, and growth among US semiconductor ventures, 1978-1988.” Administrative science quarterly, 504-529.Finkelstein, S., and Hambrick, D. C. (1990), “Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion.” Administrative science quarterly, 484-503.Grinyer, P. H., Mayes, D. G., and McKiernan, P. (1988), “Sharpbenders: The secrets of unleashing corporate potential.” Basil Blackwell.Hambrick, D. C., and Mason, P. A. (1984), “Upper echelons: The organization as a reflection of its top managers.” Academy of management review, 9(2), 193-206.Hambrick, D. C. (1994), “CEOs.” Wiley Encyclopedia of Management.Hambrick, D. C., Cho, T. S., & Chen, M. J. (1996), “The influence of top management team heterogeneity on firms` competitive moves.” Administrative science quarterly, 659-684.Haleblian, J., & Finkelstein, S. (1993), “Top management team size, CEO dominance, and firm performance: The moderating roles of environmental turbulence and discretion.” Academy of management journal, 36(4), 844-863.Hammer, M. (1993), “Champy J. Re-engineering the corporation.”Hammer, M., Champy, J., & Künzel, P. (1994), “Business reengineering: die Radikalkur für das Unternehmen, Frankfurt: Campus.Herrmann, W. A. (2002), “N‐Heterocyclic Carbenes: A New Concept in Organometallic Catalysis.” Angewandte Chemie International Edition, 41(8), 1290-1309.Kaplan, R. S.,Norton, D. P.(1992), “The Balanced Scorecard-measures That Drive Performance.” Harvard Business Review,70, 70-79.Kaplan, R. S., & Norton, D. P. (1996), “The balanced scorecard: translating strategy into action.” Harvard Business Press.Kaplan, R. S., & Norton, D. P. (2000), “Having trouble with your strategy? Then map it.” Focusing Your Organization on Strategy—with the Balanced Scorecard, 49.Keck, S. L. (1997), “Top management team structure: Differential effects by environmental context.” Organization science, 8(2), 143-156.Leslie, W., and Rue, L. L. B. (2003), “ Mmmgement: Skills and Application.”Michel, J. G., and Hambrick, D. C. (1992), “Diversification posture and top management team characteristics.” Academy of Management journal, 35(1), 9-37.Maisel, L. S. (1992), “Performance measurement: the balanced scorecard approach.” Journal of cost management, 6(2), 47-52.Mintzberg, H. (1973). “Strategy-making in three modes.” California management review, 16(2), 44-53.Pegels, C. C., Song, Y. I., & Yang, B. (2000), “Management heterogeneity, competitive interaction groups, and firm performance.” Strategic Management Journal, 911-923.Richard L. Daft (1998), “Organization Theory and Design.”Spender, J. C., & Grinyer, P. H. (1995), “Organizational renewal: Top management`s role in a loosely coupled system.” Human Relations, 48(8), 909-926.Thurow, L. C. (1999), “Creating Wealth: the new rules for individuals, companies and countries in a knowledge-based economy.” Granite Hill Publishers.Tushman, M. L., Virany, B., and Romanelli, E. (1985), “Executive succession, strategic reorientations, and organization evolution: The minicomputer industry as a case in point.” Technology in Society, 7(2-3), 297-313.Westphal, J. D., & Zajac, E. J. (2001), “Decoupling policy from practice: The case of stock repurchase programs.” Administrative Science Quarterly, 46(2), 202-228.Wiersema, M. F., & Bantel, K. A. (1992), “Top management team demography and corporate strategic change.” Academy of Management journal, 35(1), 91-121.Zenger, T. R., and Lawrence, B. S. (1989), “Organizational demography: The differential effects of age and tenure distributions on technical communication.” Academy of Management journal, 32(2), 353-376.網際網路Class Action Reporter, http://www.classactionsreporter.com/investments/M公司-technology-mrvl-securities-fraud-class-action-lawsuit。Unicef,, https://www.fool.com/investing/general/2015/10/27/M公司-technology-group-ltd-slumps-as-accountin-2.aspx 。Yahoo財經，https://tw.finance.yahoo.com/。 描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
105932033資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105932033 資料類型 thesis dc.contributor.advisor 張士傑 zh_TW dc.contributor.author (Authors) 范志緯 zh_TW dc.contributor.author (Authors) Fan, Chih Wei en_US dc.creator (作者) 范志緯 zh_TW dc.creator (作者) Fan, Chih Wei en_US dc.date (日期) 2018 en_US dc.date.accessioned 2-Mar-2018 11:45:30 (UTC+8) - dc.date.available 2-Mar-2018 11:45:30 (UTC+8) - dc.date.issued (上傳時間) 2-Mar-2018 11:45:30 (UTC+8) - dc.identifier (Other Identifiers) G0105932033 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/116056 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 經營管理碩士學程(EMBA) zh_TW dc.description (描述) 105932033 zh_TW dc.description.abstract (摘要) 市場競爭日漸劇烈的時代裡，高階經營團隊(Top Management Team, TMT)的概念逐漸形成。美國M公司涉嫌證券詐欺案件。2015財年第二季出現嚴重的營收浮報問題，高估了7-8％的營收水準。當時公司是由創辦者Dr. S. Chou與妻子Mrs. D共同領導，管理方式較為封閉，導致許多重大營運決策時，不受他人監督，其領導模式受到質疑。因此，創辦人Dr. S. Chou和Mrs. D夫妻在2016 年 4 月 5 日正式宣布辭職。同年7月11日，為了挽回公司經營績效、重拾公司信譽，M公司宣布任命 Mr. J.M成為新總裁、執行長兼董事會成員。Mr. J.M上任後，組織高階經營團隊，領導團隊進行公司轉型，專注於公司的獲利成長。在Mr. J.M與其高階經營團隊的努力下，公司績效逐步成長。為了分析以上組織領導階層變革如何與企業經營績效產生關聯性，因此本文蒐集M公司四個部門高階主管之訪談結果，並且使用Kaplan and Norton(1996/1999)提出的策略地圖平衡計分卡分析之。結果發現，舊領導團隊時期，領導者的道德操守受到質疑，造成公司內部的財務、人事、部門協調、員工升遷與獎勵制度失靈現象；高階經營團隊上任後，尊重公司相關制度，嚴格執行財務與經營法規之風險控管，加強員工的道德操守教育訓練，並且配合金融監管單位的財務調查與回報財務整頓狀況。 zh_TW dc.description.abstract (摘要) AbstractIn the age of increasingly fierce market competition, the concept of the Top Management Team (TMT) has taken shape.US M公司 Technology Group alleged securities fraud cases. In the second quarter of FY15, there was a serious problem of revenue reporting and an overestimation of revenue of 7-8%. At that time, the company was led by the founder Dr. S. Chou and his wife, Mrs. D, and managed in a more closed manner. As a result, many major operational decisions were not overseen by others and their leadership model was challenged. Therefore, the founder Dr. S. Chou and Mrs. D couple formally announced his resignation on April 5, July 11 the same year, in order to restore the company`s operating performance, regain the credibility of the company, M Technology Group Ltd. announced the appointment of Mr. J.M as the new president, chief executive and board members. Mr. J.M took office, the organization of high-level management team, leading the team for the company restructuring, focused on the company`s profit growth. With the efforts of Mr. J.M and its high-level leadership team, corporate performance has grown.In order to analyze how organizational leadership changes relate to business performance, the paper collects interviews with top executives from the four departments and uses the strategy map balanced scorecard proposed by Kaplan and Norton (1996/1999) Analysis. The results showed that during the period of the old leadership team, the leader`s ethics was questioned, resulting in the financial, personnel, departmental coordination, staff promotion and reward system failure in the company. After the high-level management team took office, the company respected the relevant system and strictly implemented the financial and Risk management of laws and regulations, strengthen employees` ethics education and training, and cooperate with the financial supervision unit`s financial investigation and return financial consolidation situation. en_US dc.description.tableofcontents 摘要 IIAbstract III目錄 IV表目錄 VI圖目錄 VII第一章、緒論 11.1 研究背景與動機 11.2 研究目的 31.3 研究流程 4第二章、文獻探討 52.1、高階經營團隊 52.2、 高階經營團隊組成之差異 62.3、高階經營團隊在組織變革中的角色 72.4、 高階經營團隊與組織績效 72.5 平衡計分卡與績效評估 9（一）、平衡計分卡四構面介紹 10（二）、平衡計分卡四構面 13（三）、平衡計分卡關鍵指標 152.6 本章小結 16第三章、 M公司組織變革 173.1 M公司簡介 173.2 M公司沿革 203.3 M公司之爭議事件 223.4 M公司優劣勢分析 233.5 M公司之未來發展趨勢 26第四章、高階經營團隊與經營績效 274.1 高階管理者訪談 284.1.1 人事主管訪談 294.1.2 財務主管訪談 294.1.3 工程技術主管訪談 304.1.4 業務主管訪談 304.2 利用策略地圖與平衡計分卡分析高階經營團隊經營績效 314.2.1 財務構面主題 344.2.2 利害關係人構面主題 354.2.3內部流程構面主題 364.2.4 學習與成長構面主題 37第五章 結論與研究建議 395.1 結論 395.2 未來研究建議 40參考文獻 42中文文獻 42英文文獻 43網際網路 45附錄 46 zh_TW dc.format.extent 1336661 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105932033 en_US dc.subject (關鍵詞) 高階經營團隊 zh_TW dc.subject (關鍵詞) 平衡計分卡 zh_TW dc.subject (關鍵詞) Top management team en_US dc.subject (關鍵詞) Balanced scorecard en_US dc.title (題名) 高階經營團隊，公司治理與企業經營績效之關聯性研究 zh_TW dc.title (題名) A study on the relationship among top management team, corporate governance and business performance en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考文獻中文文獻于泳泓 (2006)，「作業基礎成本制導入前的準備及導入的六大階段與十五大要務」，會計研究月刊， (250)，頁44-59。王見福（1993），「光電產業－組織文化、行銷策略與顧客關係管理對組織績效影響之實證研究」，國立成功大學高階管理碩士在職專班碩士論文。王居卿 (1999)，「價值觀、策略與績效間關係之實證研究－以電腦資訊業為例」，淡江人文社會學刊第三期，1999年 5月版，頁163-190。方平煌（1991），「高階管理者的人格特質、領導風格對內控制度執行成效之影響研究」，國立成功大學高階管理碩士在職專班碩士論文。桂竹英 (2004)，「平衡計分卡運用於軍事院校校務發展績效衡量之研究-以空軍軍官學校為例」，義守大學碩士論文。胡欣燕 (2006)，「以權變觀點探討高階經營團隊特性對於策略及績效之影響」，國立成功大學企業管理學系碩士班碩士論文。陳健虎 (1998)，「高階管理者人格特質對全面品質管理實施之影響」，元智大學管理研究所學位論文。陳玉芳(2003)，「以平衡計分卡架構探討我國資訊電子業企業價值之影響因素」，國立政治大學會計研究所。陳瑜芬、吳翠治、鄭凱文 (2007)，「平衡式計分卡(BSC)四構面之衡量指標與其關聯性之研究—以台灣之資訊電子業為例」，中華管理評論國際學報：第十卷第二期。陳品豪 (2016)，「高階經營團隊自我效能與競爭積極性對組織績效之影響: 以信任為干擾因素」， 成功大學高階管理碩士在職專班 (EMBA) 學位論文。黃旭昞 (2006)，「以平衡計分卡觀點建立企業績效評量系統－以化工業為例」，成功大學高階管理碩士在職專班 (EMBA) 學位論文。楊美玉、柯旻秀與柯佑宗 (2014)，「團隊關係衝突對團隊信任與團隊績效之影響」，致理學報，(34)，頁1137-1162。潘志偉 (2002)，「新興財務績效指標與非財務資訊之價值攸關性－以台灣上市上櫃資訊電子公司為實證研究對象」，台灣科技大學企業管理系研究所碩士論文。劉韻僖 (2006)，「台灣高科技產業高階經營團隊及董事會權力與組織績效關係之研究」，交大管理學報， 1，頁 173-200。蘇裕惠 (2000)，「實施平衡計分卡的七大迷思與三大要點」，會計研究月刊，179，頁29-34。鍾明智 (2016)，「高階經營團隊信任與組織績效之關係: 檢視策略決策的中介角色」， 成功大學高階管理碩士在職專班 (EMBA) 學位論文。英文文獻Bantel, K. 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