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題名 日式企業文化和公司治理之研究 — 以東芝會計醜聞案為例
A Study on Japanese Corporate Culture and Corporate Governance: The Case of Toshiba Accounting Scandal
作者 賴奕錡
Lai, Yi-Chi
貢獻者 謝凱宇
Hsieh, Kai-Yu
賴奕錡
Lai, Yi-Chi
關鍵詞 東芝
會計醜聞
公司治理
日式企業文化
Toshiba
Accounting Scandal
Corporate Governance
Japanese Corporate Culture
日期 2023
上傳時間 6-Jul-2023 16:54:39 (UTC+8)
摘要 以往在大家心中具有高品質、重視誠信的日本企業，卻接連在2000年後，於各產業都爆發數據造假或是美化財報的醜聞，更不乏多家跨國大型集團，像是東芝、奧林巴斯、三菱等。而日本其獨特的企業文化與公司治理制度，也令人好奇是否與各個造假醜聞有所關聯。

本研究目的在探討東芝會計醜聞案件，經由次級資料蒐集的個案研究方法，了解此事件詳細經過，並藉由成因分析，結合個案公司提出之改善措施，給予企業未來於企業文化塑造、公司治理制度，以及事業發展三大方面建議。除了適用於個案公司的未來發展建議，也同樣於各國企業適用。

根據本研究探討得出東芝會計醜聞事件之發生原因，除了外部大環境的變動對經濟狀況的惡化外，更可歸因於內部因素，包含日式企業文化的特殊性、公司治理制度的獨特性，以及不合適的事業發展策略。故此研究也依照此三面向給予個案公司未來改善和建議，期望以良性企業文化重塑、健全的公司治理制度，以及適度的事業發展規劃進行改善，預防再次發生類似事件，或是給予其他企業在成長時的參考建議。
Japanese companies have had a reputation for good quality and integrity in the past. However, since the 2000s, numerous scandals emerged where companies falsified data and money. This phenomenon was observed in large companies such as Toshiba, Olympus, and Mitsubishi. There has been speculation that such incidents may be attributed to Japan`s unique company culture and corporate governance.

This study examines the Toshiba accounting scandal by analyzing secondary data and scrutinizing the incident`s details. The analysis aims to identify the causes of the scandal and provide suggestions for improving corporate culture, corporate governance, and future business development. And these suggestions are applicable not only to Toshiba, but also to other companies.

This study indicates that the scandal was not solely caused by external factors, such as the state of the economy, but also by internal factors such as the distinct corporate culture, governance system, and inadequate business development strategies. Therefore, the recommended improvements concentrate on these three areas, with the goal of preventing similar scandals and assisting other companies in fostering healthier cultures, policies, and strategies.
參考文獻 壹、 中文資料
1. 江仁傑（2023年3月24日）。東芝同意以153億美元被收購 半導體事業將不分拆。科技網，https://www.digitimes.com.tw/tech/dt/n/shwnws.asp?id=0000660164_YWE2A43V5WIFP65LQFD42。搜尋日期：2023年4月25日。
2. 李忠謙（2015年7月22日）。日本電子巨人東芝爆假帳醜聞 社長道歉辭職。風傳媒，https://www.storm.mg/article/58190。搜尋日期：2023年3月12日。
3. 吳凱琳（2022年5月1日）。賣祖產還債、爆作帳醜聞，曾經是日本第一的東芝為何落下神壇？天下雜誌，https://www.cw.com.tw/article/5121040?template=transformers。搜尋日期：2023年3月1日。
4. 孫聰穎（2015年8月9日）。東芝被指連年財務造假 虛報利潤1700億。鉅亨網新聞中心，https://news.cnyes.com/news/id/630805。搜尋日期：2023年4月6日。
5. 詹如玉（2015年7月22日）。日媒：東芝社長難忘財界總理夢 逼出假帳醜聞。風傳媒，https://www.storm.mg/article/58238。搜尋日期：2023年3月15日。
6. 盧禮賓（2017年7月22日）。台積電與西門子鼓勵揭弊　高層行賄貪腐造成公司嚴重損失。上報，https://www.upmedia.mg/news_info.php?Type=1&SerialNo=21311。搜尋日期：2023年6月14日。

貳、 英文資料
1. Ansoff, H. I. (1957). Strategies for diversification. Harvard business review, 35(5): 113-124v.
2. Campbell, A & Goold, M. & Alexander, M. & Whitehead, J. (2014). Strategy for the Corporate Level: Where to Invest, What to Cut Back and How to Grow Organisations with Multiple Divisions. London, England: Jossey-Bass.
3. Eberhart, R. (2012). Corporate Governance Systems and Firm Value: Empirical Evidence from Japan’s Natural Experiment. Journal of Asia Business Studies, 6(2): 176–196.
4. Edward T. H. (1959). The Silent Language. New York, NY: Doubleday & Company, Inc.
5. Eisenhardt, K.M. (1989). Building Theories from Case Study Research. The Academy of Management Review, 14(4): 532-550.
6. European Commission. (2008, July 17). Nuclear power plants built to `Perfection`. European Commission. https://cordis.europa.eu/article/id/29670-nuclear-power-plants-built-to-perfection
7. Hofstede, G. (1991). Cultures and Organizations: Software of the Mind. London, England: McGraw-Hill.
8. Independent Investigation Committee for Toshiba Corporation. (2015, July 25). Investigation Report. Toshiba Corporation. https://www.global.toshiba/content/dam/toshiba/migration/corp/irAssets/about/ir/en/news/20150725_1.pdf
9. Independent Investigation Committee for Toshiba Corporation. (2015, December 8). Investigation Report. Toshiba Corporation. https://www.global.toshiba/content/dam/toshiba/migration/corp/irAssets/about/ir/en/news/20151208_2.pdf?utm_source=www&utm_medium=web&utm_campaign=since202203CorpIr
10. Kameda, N. (2014). Japanese business discourse of one-ness: a personal perspective. International Journal of Business Communication, 51(1): 93–113.
11. Klim, S. (2021, May 24). A Historical Perspective on the Japanese Keiretsu. Boston University School of Law. https://www.bu.edu/rbfl/2021/05/24/a-historical-perspective-on-the-japanese-keiretsu/
12. Kubo, K. (2005). Executive compensation policy and company performance in Japan. Corporate Governance: An International Review, 13: 429–436.
13. Larcker, D. & Tayan, B. (2011). Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences. California, CA: Financial Times & Prentice Hall.
14. MacColl, M. D. (1995). A model of Japanese corporate decision making. The International Journal of Organizational Analysis, 3(4): 374–393.
15. Mehta, A. (2016). Toshiba: Accounting Fraud. Hong Kong: Ivey Business School Asia.
16. Misawa, M. (2016). The Toshiba Accounting Scandal: How Corporate Governance Failed. Hong Kong: University of Hong Kong.
17. Nikkei. (2015, September 8). Toshiba Reveals 230bn Yen in Losses in PCs, Appliances. Nikkei. https://asia.nikkei.com/NAR/Articles/Toshiba-reveals-230bn-yen-in-losses-in-PCs-appliances
18. Nikkei 225. (2023, January 1). Historical Data. Nikkei. https://indexes.nikkei.co.jp/en/nkave/archives/data?list=annually
19. Nishiyama, K. (2000). Doing business with Japan; successful strategies for intercultural communication. Honolulu, Hawaii: University of Hawaii Press.
20. Schramm, W. (1971). Notes on case studies of instructional media projects. Washington, DC: The Academy for Educational Development.
21. Soble, J. (2015, July 21). Scandal Upends Toshiba’s Lauded Reputation. The New York Times. https://www.nytimes.com/2015/07/22/business/international/toshiba-chief-and-7-others-resign-in-accounting-scandal.html?_ga=2.238026112.1696242335.1683530893-724510777.1681549195
22. Subramanian, R. (2022). Corporate Governance at Toshiba Corporation. Hong Kong: Ivey Business School Asia.
23. Takashi, M. (2015, October 1). Toshiba CEO Plans to Step Down Within Three Years. The Wall Street Journal. https://www.wsj.com/articles/toshiba-ceo-plans-to-step-down-within-3-years-1443686619
24. The Council of Experts Concerning the Corporate Governance Code. (2015, March 5). Japan’s Corporate Governance Code. Financial Services Agency. https://www.fsa.go.jp/en/refer/councils/corporategovernance/20150306-1/01.pdf
25. Tokyo Stock Exchange, Inc. (2015, September 16). Designation of Security on Alert and Imposition of Listing Agreement Violation Penalty -TOSHIBA CORPORATION-. Japan Exchange Group. https://www.jpx.co.jp/english/news/1021/20150915-11.html
26. Toshiba Corporation. (2022, March 31). Corporate Data. Toshiba Corporation. https://www.global.toshiba/ww/outline/corporate/profile.html
27. Toshiba Corporation. (2022, March 31). History. Toshiba Corporation. https://www.global.toshiba/ww/outline/corporate/history.html
28. Toshiba Corporation. (2022, March 31). Integrated Reports / Annual Reports. Toshiba Corporation. https://www.global.toshiba/ww/ir/corporate/finance/annual-report.html
29. Toshiba Corporation. (2015, November 17). Regarding Goodwill Impairment Related to Toshiba’s Consolidated Subsidiary Westinghouse Electric Company L.L.C. Toshiba Corporation. https://www.global.toshiba/content/dam/toshiba/migration/corp/irAssets/about/ir/en/news/20151117_1.pdf
30. Toshiba Corporation. (2015, July 29). Notice on Action to be Taken by Toshiba in Response to the Results of the Investigation Report by the Independent Investigation Committee. Toshiba Corporation. https://www.global.toshiba/content/dam/toshiba/migration/corp/irAssets/about/ir/en/news/20150729_1.pdf?utm_source=www&utm_medium=web&utm_campaign=since202203CorpIr
31. Watanabe, H. (2021, July 26). The 2021 Japanese Corporate Governance Code. Oxford Business Law Blog. https://blogs.law.ox.ac.uk/business-law-blog/blog/2021/07/2021-japanese-corporate-governance-code
32. World Nuclear News. (2018, April 6). Toshiba sells Westinghouse-related assets in USA. World Nuclear News. https://www.world-nuclear-news.org/Articles/Toshiba-sells-Westinghouse-related-assets-in-USA
33. Yin, R. K. (1981). The case study as a serious research strategy. Knowledge: Creation, Diffusion, Utilization, 3: 97-114.
34. Yoshikawa, T., & Phan, P. H. (2001). Alternative corporate governance systems in Japanese firms: Implications for a shift to stockholder-centered corporate governance. Asia Pacific Journal of Management, 18: 183–205.
描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
110363083
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110363083
資料類型 thesis
dc.contributor.advisor 謝凱宇zh_TW
dc.contributor.advisor Hsieh, Kai-Yuen_US
dc.contributor.author (Authors) 賴奕錡zh_TW
dc.contributor.author (Authors) Lai, Yi-Chien_US
dc.creator (作者) 賴奕錡zh_TW
dc.creator (作者) Lai, Yi-Chien_US
dc.date (日期) 2023en_US
dc.date.accessioned 6-Jul-2023 16:54:39 (UTC+8)-
dc.date.available 6-Jul-2023 16:54:39 (UTC+8)-
dc.date.issued (上傳時間) 6-Jul-2023 16:54:39 (UTC+8)-
dc.identifier (Other Identifiers) G0110363083en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145897-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理研究所(MBA學位學程)zh_TW
dc.description (描述) 110363083zh_TW
dc.description.abstract (摘要) 以往在大家心中具有高品質、重視誠信的日本企業，卻接連在2000年後，於各產業都爆發數據造假或是美化財報的醜聞，更不乏多家跨國大型集團，像是東芝、奧林巴斯、三菱等。而日本其獨特的企業文化與公司治理制度，也令人好奇是否與各個造假醜聞有所關聯。

本研究目的在探討東芝會計醜聞案件，經由次級資料蒐集的個案研究方法，了解此事件詳細經過，並藉由成因分析，結合個案公司提出之改善措施，給予企業未來於企業文化塑造、公司治理制度，以及事業發展三大方面建議。除了適用於個案公司的未來發展建議，也同樣於各國企業適用。

根據本研究探討得出東芝會計醜聞事件之發生原因，除了外部大環境的變動對經濟狀況的惡化外，更可歸因於內部因素，包含日式企業文化的特殊性、公司治理制度的獨特性，以及不合適的事業發展策略。故此研究也依照此三面向給予個案公司未來改善和建議，期望以良性企業文化重塑、健全的公司治理制度，以及適度的事業發展規劃進行改善，預防再次發生類似事件，或是給予其他企業在成長時的參考建議。		zh_TW
dc.description.abstract (摘要) Japanese companies have had a reputation for good quality and integrity in the past. However, since the 2000s, numerous scandals emerged where companies falsified data and money. This phenomenon was observed in large companies such as Toshiba, Olympus, and Mitsubishi. There has been speculation that such incidents may be attributed to Japan`s unique company culture and corporate governance.

This study examines the Toshiba accounting scandal by analyzing secondary data and scrutinizing the incident`s details. The analysis aims to identify the causes of the scandal and provide suggestions for improving corporate culture, corporate governance, and future business development. And these suggestions are applicable not only to Toshiba, but also to other companies.

This study indicates that the scandal was not solely caused by external factors, such as the state of the economy, but also by internal factors such as the distinct corporate culture, governance system, and inadequate business development strategies. Therefore, the recommended improvements concentrate on these three areas, with the goal of preventing similar scandals and assisting other companies in fostering healthier cultures, policies, and strategies.		en_US
dc.description.tableofcontents 謝辭 I
摘要 II
Abstract III
目錄 IV
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與範圍 2
壹、 研究目的與問題 2
貳、 研究範圍 2
第三節 研究流程與架構 3
第二章 文獻回顧 5
第一節 日式企業文化 5
壹、 Hofstede文化維度理論 5
貳、 日本的集體主義 7
參、 日本的決策模式 8
第二節 日本的公司治理 10
壹、 日本企業模式發展歷程 10
貳、 日本的公司治理制度 11
參、 日本與美國的公司治理制度比較 13
第三節 事業發展策略 15
壹、 安索夫矩陣 (Ansoff Matrix) 15
貳、 The Ashridge Portfolio Matrix 17
參、 多角化進入方式 19
第三章 研究方法 21
第一節 個案研究方法 21
第二節 研究資料來源 23
第四章 個案探討 26
第一節 個案公司介紹 26
壹、 東芝株式會社（Toshiba Corporation）簡介 26
貳、 發展歷史 27
參、 財務表現 28
第二節 東芝會計醜聞案事件發展 31
壹、 事件簡介 31
貳、 事件發展 31
第三節 成因分析 37
壹、 外部成因 38
貳、 內部成因 39
第四節 改善與發展建議 45
壹、 企業文化與制度重塑 45
貳、 公司治理改善 47
參、 事業發展策略 48
第五章 研究結論與建議 50
第一節 研究結論 50
第二節 研究限制與未來研究建議 52
參考資料 54		zh_TW
dc.format.extent 2212879 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110363083en_US
dc.subject (關鍵詞) 東芝zh_TW
dc.subject (關鍵詞) 會計醜聞zh_TW
dc.subject (關鍵詞) 公司治理zh_TW
dc.subject (關鍵詞) 日式企業文化zh_TW
dc.subject (關鍵詞) Toshibaen_US
dc.subject (關鍵詞) Accounting Scandalen_US
dc.subject (關鍵詞) Corporate Governanceen_US
dc.subject (關鍵詞) Japanese Corporate Cultureen_US
dc.title (題名) 日式企業文化和公司治理之研究 — 以東芝會計醜聞案為例zh_TW
dc.title (題名) A Study on Japanese Corporate Culture and Corporate Governance: The Case of Toshiba Accounting Scandalen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、 中文資料
1. 江仁傑（2023年3月24日）。東芝同意以153億美元被收購 半導體事業將不分拆。科技網，https://www.digitimes.com.tw/tech/dt/n/shwnws.asp?id=0000660164_YWE2A43V5WIFP65LQFD42。搜尋日期：2023年4月25日。
2. 李忠謙（2015年7月22日）。日本電子巨人東芝爆假帳醜聞 社長道歉辭職。風傳媒，https://www.storm.mg/article/58190。搜尋日期：2023年3月12日。
3. 吳凱琳（2022年5月1日）。賣祖產還債、爆作帳醜聞，曾經是日本第一的東芝為何落下神壇？天下雜誌，https://www.cw.com.tw/article/5121040?template=transformers。搜尋日期：2023年3月1日。
4. 孫聰穎（2015年8月9日）。東芝被指連年財務造假 虛報利潤1700億。鉅亨網新聞中心，https://news.cnyes.com/news/id/630805。搜尋日期：2023年4月6日。
5. 詹如玉（2015年7月22日）。日媒：東芝社長難忘財界總理夢 逼出假帳醜聞。風傳媒，https://www.storm.mg/article/58238。搜尋日期：2023年3月15日。
6. 盧禮賓（2017年7月22日）。台積電與西門子鼓勵揭弊　高層行賄貪腐造成公司嚴重損失。上報，https://www.upmedia.mg/news_info.php?Type=1&SerialNo=21311。搜尋日期：2023年6月14日。

貳、 英文資料
1. Ansoff, H. I. (1957). Strategies for diversification. Harvard business review, 35(5): 113-124v.
2. Campbell, A & Goold, M. & Alexander, M. & Whitehead, J. (2014). Strategy for the Corporate Level: Where to Invest, What to Cut Back and How to Grow Organisations with Multiple Divisions. London, England: Jossey-Bass.
3. Eberhart, R. (2012). Corporate Governance Systems and Firm Value: Empirical Evidence from Japan’s Natural Experiment. Journal of Asia Business Studies, 6(2): 176–196.
4. Edward T. H. (1959). The Silent Language. New York, NY: Doubleday & Company, Inc.
5. Eisenhardt, K.M. (1989). Building Theories from Case Study Research. The Academy of Management Review, 14(4): 532-550.
6. European Commission. (2008, July 17). Nuclear power plants built to `Perfection`. European Commission. https://cordis.europa.eu/article/id/29670-nuclear-power-plants-built-to-perfection
7. Hofstede, G. (1991). Cultures and Organizations: Software of the Mind. London, England: McGraw-Hill.
8. Independent Investigation Committee for Toshiba Corporation. (2015, July 25). Investigation Report. Toshiba Corporation. https://www.global.toshiba/content/dam/toshiba/migration/corp/irAssets/about/ir/en/news/20150725_1.pdf
9. Independent Investigation Committee for Toshiba Corporation. (2015, December 8). Investigation Report. Toshiba Corporation. https://www.global.toshiba/content/dam/toshiba/migration/corp/irAssets/about/ir/en/news/20151208_2.pdf?utm_source=www&utm_medium=web&utm_campaign=since202203CorpIr
10. Kameda, N. (2014). Japanese business discourse of one-ness: a personal perspective. International Journal of Business Communication, 51(1): 93–113.
11. Klim, S. (2021, May 24). A Historical Perspective on the Japanese Keiretsu. Boston University School of Law. https://www.bu.edu/rbfl/2021/05/24/a-historical-perspective-on-the-japanese-keiretsu/
12. Kubo, K. (2005). Executive compensation policy and company performance in Japan. Corporate Governance: An International Review, 13: 429–436.
13. Larcker, D. & Tayan, B. (2011). Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences. California, CA: Financial Times & Prentice Hall.
14. MacColl, M. D. (1995). A model of Japanese corporate decision making. The International Journal of Organizational Analysis, 3(4): 374–393.
15. Mehta, A. (2016). Toshiba: Accounting Fraud. Hong Kong: Ivey Business School Asia.
16. Misawa, M. (2016). The Toshiba Accounting Scandal: How Corporate Governance Failed. Hong Kong: University of Hong Kong.
17. Nikkei. (2015, September 8). Toshiba Reveals 230bn Yen in Losses in PCs, Appliances. Nikkei. https://asia.nikkei.com/NAR/Articles/Toshiba-reveals-230bn-yen-in-losses-in-PCs-appliances
18. Nikkei 225. (2023, January 1). Historical Data. Nikkei. https://indexes.nikkei.co.jp/en/nkave/archives/data?list=annually
19. Nishiyama, K. (2000). Doing business with Japan; successful strategies for intercultural communication. Honolulu, Hawaii: University of Hawaii Press.
20. Schramm, W. (1971). Notes on case studies of instructional media projects. Washington, DC: The Academy for Educational Development.
21. Soble, J. (2015, July 21). Scandal Upends Toshiba’s Lauded Reputation. The New York Times. https://www.nytimes.com/2015/07/22/business/international/toshiba-chief-and-7-others-resign-in-accounting-scandal.html?_ga=2.238026112.1696242335.1683530893-724510777.1681549195
22. Subramanian, R. (2022). Corporate Governance at Toshiba Corporation. Hong Kong: Ivey Business School Asia.
23. Takashi, M. (2015, October 1). Toshiba CEO Plans to Step Down Within Three Years. The Wall Street Journal. https://www.wsj.com/articles/toshiba-ceo-plans-to-step-down-within-3-years-1443686619
24. The Council of Experts Concerning the Corporate Governance Code. (2015, March 5). Japan’s Corporate Governance Code. Financial Services Agency. https://www.fsa.go.jp/en/refer/councils/corporategovernance/20150306-1/01.pdf
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