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題名 領導型態結合組織文化對平衡計分卡四構面績效影響之實證研究
作者 李侑霖
Lee, Yu Lin
貢獻者 王文英
李侑霖
Lee, Yu Lin
關鍵詞 領導型態
組織文化
組織績效
平衡計分卡
Leadership
Organizational culture
Organizational performance
日期 2006
上傳時間 11-Sep-2009 17:25:41 (UTC+8)
摘要 與過去的企業相比,「人」這項因素在現在的企業更加被重視,為影響組織績效之不容忽視的要素,人力資源管理亦為重要性與日俱增之學科。而在組織中,最重要的人即為領導者,領導者表現的行為、領導型態,被認為與組織表現是否優異有絕對的相關性。除了領導型態之外,亦有學者認為組織文化為影響組織績效之重要因素。

以往文獻大多為探討領導型態、組織文化、組織績效三者中兩兩之間之關係,將三者綜合進行探討之文獻較少。因此,本研究之研究目的,即為將組織文化視為中介變數,探討領導型態是否透過組織文化,而影響組織績效。此外,本研究嘗試將組織績效以平衡計分卡四構面之概念衡量,期能使此方面之相關內容更加充實。

本研究係以我國上市櫃公司為研究對象,並採取問卷調查與統計分析法來探討三者之間的關係,發現之結果如下:

一、領導型態對組織績效之影響,是透過組織文化中介之結果。
二、若領導者之領導型態偏向交易型,透過建立支持型組織文化,可提升學習與成長構面組織績效;透過建立創新型組織文化,可提升財務構面、顧客構面及內部程序構面組織績效。
三、若領導者之領導型態偏向轉換型,透過建立創新型組織文化,可提升財務構面及顧客構面組織績效;透過建立支持型組織文化,可提升學習與成長構面組織;透過建立階層型、支持型或創新型組織文化,可提升內部程序構面組織績效。
Compared with the enterprises before, the factor “human” has been more important to the enterprises nowadays, and it is an essential which can not to be ignored. Human resource management is also a subject which is considered more and more important. In an organization, the most important human is the leader. The behavior and leadership that showed by the leader are thought to have absolute relationship with the organizational performance. In addition to leadership, some scholars also think that organizational culture is an important factor to have an effect on organizational performance.
Most of the studies before talked about the relations between leadership and organizational culture, leadership and organizational performance, organizational culture and organizational performance. The studies that talked about the relationship between those of three are less. So, the objectives of this study are taking organizational culture as a mediator, and finding out that whether leadership pass through organizational culture to have an effect on organizational performance. Besides, this study tried to measure organizational performance with four sets of Balanced scorecard, and hoped that this study can make the contents of this aspect become more abundant.
The public firms are the research objects of this study, and both questionnaire survey and statistics analysis are used. We found that:
1. Leadership pass through organizational culture to have an effect on organizational performance.
2. If the leadership is transactional, the organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their financial, customer and internal process performance by setting up innovative cultures.
3. If the leadership is transformational, the organization can improve their financial and customer performance by setting up innovative cultures. The organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their internal process performance by setting up bureaucratic, supportive or innovative cultures.
參考文獻 (中文文獻)
丁虹,1987,企業文化與組織承諾之關係研究,國立政治大學企業管理學系博士論文。
丁虹、司徒達賢、吳靜吉,1988,企業文化與組織承諾之關係研究,管理評論,第七卷:173-197。
司徒達賢,2001,策略管理新論:觀念架構與分析方法,台北市:智勝文化。
吳安妮,2003,平衡計分卡之精髓、範疇及整合(上),會計研究月刊,第二一一期(6月):45-54。
吳萬益、林文寶,2002,主管行為特性、組織文化、組織學習方式與經營績效關係之研究,輔仁管理評論,第九卷,第1期(3月):71-93。
河野豐弘,1992,改造企業文化,彭德中譯,台北:遠流出版社。
許士軍,1993,管理學,台北:東華。
黃英忠,1998,人力資源管理,台北:華泰。
黃俊英、林震岩,1994,SAS 精析與實例,台北:華泰。
蔡明田、余明助,2000,企業文化、組織生涯管理與組織績效之關係研究—以台灣高科技產業為例,管理評論,第十九卷,第3期(9月):51-75。
鄭伯壎,1988,賞罰行為與部屬效能:操作性條件化學習論的驗證,中華心理學刊,第三十卷,第2期:95-103。

(英文文獻)
Banker, R. D., H. Chang, and M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review 79 (January): 1-23.
Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in socail psychological research: Conceptual, strategic, and stastical considerations. Journal of Personality and Social Psychology 51: 1173-1182.
Bass, B. M. 1985. Leadership and Performance beyond Expectations. New York: The Free Press.
Bass, B. M. 1988. The inspirational process of leadership. Journal Of Management Development 7: 21-31.
Bass, B. M., and B. J. Avolio. 1992. Multifactor Leadership Questionnaire- Short Form 6S. Binghamton, NY: Center for Leadership Studies.
Bass, B. M., and B. J. Avolio. 1993. Transformational leadership and organizational culture. Administration Quarterly 17(Spring): 112-121.
Bowers, D. G., and S. E. Seashore. 1966. Predicting organizational effectiveness with a four-factor theory of leadership. Administrative Science Quarterly 11: 238-263.
Burns, J. M. 1978. Leadership. New York: Harper and Row.
Cameron, K. S. 1985. Culture congruence strength and type: Relationship to effective. Working paper, Business School, University of Michigan.
Carroll, S. J., and C. E. Schneier. 1982. Performance appraisal and review systems - Carroll and Schneier //review. Optimum 13: 86.
Chen, L. Y. 2004. Examining the effect of organization culture and leadership behaviors on organizational commitment, job satisfaction, and job performance at small and middle-sized firms of Taiwan. Journal of American Academy of Business 5 (September): 432-438.
Chien, M. H. 2004. A study of improve organizational performance: A view from SHRM. Journal of American Academy of Business 4 (March): 289-291.
Conger, J. A., and R. N. Kanungo. 1987. Toward a behavioral theory of charismatic leadership in organizational settings. The Academy of Management Review. 12 (October): 637-647.
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Fairholm, M. R., and G. Fairholm. 2000. Leadership amid the constraints of trust. Leadership and Organization Development Journal 21 (February): 102-109.
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Hemphill, J. K., and A. E. Coons. 1957. Development of the Leader Behavior Description Questionnaire. in Stogdill, R. M., and A. E. Coons.(Eds.), Leader Behavior: Its Description and Measurement. Columbus: Ohio State University, Bureau of Business Research.
Kaplan, R. S., and D. P. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Harvard Business School Press.
Katz, K., and R. L. Kahn. 1978. The Social Psychology of Organization. New York: Wiley.
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MacKenzie, S.B., and P. M. Podsakoff. 2001. Transformational and transactional leadership and salesperson performance. Acadamy of Marketing Science 29: 115-134.
Maiga, A. S., and F. A. Jacobs. 2003. Balanced scorecard, activity-based costing and company performance: An empirical analysis. Journal of Managerial Issues 15 (Fall): 283-301.
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描述 碩士
國立政治大學
會計研究所
94353003
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0094353003
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (Authors) 李侑霖zh_TW
dc.contributor.author (Authors) Lee, Yu Linen_US
dc.creator (作者) 李侑霖zh_TW
dc.creator (作者) Lee, Yu Linen_US
dc.date (日期) 2006en_US
dc.date.accessioned 11-Sep-2009 17:25:41 (UTC+8)-
dc.date.available 11-Sep-2009 17:25:41 (UTC+8)-
dc.date.issued (上傳時間) 11-Sep-2009 17:25:41 (UTC+8)-
dc.identifier (Other Identifiers) G0094353003en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/30192-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 94353003zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要) 與過去的企業相比,「人」這項因素在現在的企業更加被重視,為影響組織績效之不容忽視的要素,人力資源管理亦為重要性與日俱增之學科。而在組織中,最重要的人即為領導者,領導者表現的行為、領導型態,被認為與組織表現是否優異有絕對的相關性。除了領導型態之外,亦有學者認為組織文化為影響組織績效之重要因素。

以往文獻大多為探討領導型態、組織文化、組織績效三者中兩兩之間之關係,將三者綜合進行探討之文獻較少。因此,本研究之研究目的,即為將組織文化視為中介變數,探討領導型態是否透過組織文化,而影響組織績效。此外,本研究嘗試將組織績效以平衡計分卡四構面之概念衡量,期能使此方面之相關內容更加充實。

本研究係以我國上市櫃公司為研究對象,並採取問卷調查與統計分析法來探討三者之間的關係,發現之結果如下:

一、領導型態對組織績效之影響,是透過組織文化中介之結果。
二、若領導者之領導型態偏向交易型,透過建立支持型組織文化,可提升學習與成長構面組織績效;透過建立創新型組織文化,可提升財務構面、顧客構面及內部程序構面組織績效。
三、若領導者之領導型態偏向轉換型,透過建立創新型組織文化,可提升財務構面及顧客構面組織績效;透過建立支持型組織文化,可提升學習與成長構面組織;透過建立階層型、支持型或創新型組織文化,可提升內部程序構面組織績效。
zh_TW
dc.description.abstract (摘要) Compared with the enterprises before, the factor “human” has been more important to the enterprises nowadays, and it is an essential which can not to be ignored. Human resource management is also a subject which is considered more and more important. In an organization, the most important human is the leader. The behavior and leadership that showed by the leader are thought to have absolute relationship with the organizational performance. In addition to leadership, some scholars also think that organizational culture is an important factor to have an effect on organizational performance.
Most of the studies before talked about the relations between leadership and organizational culture, leadership and organizational performance, organizational culture and organizational performance. The studies that talked about the relationship between those of three are less. So, the objectives of this study are taking organizational culture as a mediator, and finding out that whether leadership pass through organizational culture to have an effect on organizational performance. Besides, this study tried to measure organizational performance with four sets of Balanced scorecard, and hoped that this study can make the contents of this aspect become more abundant.
The public firms are the research objects of this study, and both questionnaire survey and statistics analysis are used. We found that:
1. Leadership pass through organizational culture to have an effect on organizational performance.
2. If the leadership is transactional, the organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their financial, customer and internal process performance by setting up innovative cultures.
3. If the leadership is transformational, the organization can improve their financial and customer performance by setting up innovative cultures. The organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their internal process performance by setting up bureaucratic, supportive or innovative cultures.
en_US
dc.description.tableofcontents 第一章 緒論........................................1
第一節 研究動機及背景...............................1
第二節 研究目的及問題...............................2
第三節 論文架構與研究流程............................3
第二章 文獻探討.....................................5
第一節 與領導型態之定義、理論研究相關之文獻............5
第二節 與組織文化之定義、要素、類型相關之文獻.........10
第三節 與組織績效之各種衡量指標相關之文獻.............13
第四節 與領導型態及組織績效相關性有關之文獻...........15
第五節 與組織文化及組織績效相關性有關之文獻...........20
第六節 與領導型態、組織文化及組織績效相關性有關之文獻..24
第三章 研究設計....................................28
第一節 觀念性架構..................................28
第二節 研究假說....................................28
第三節 研究方法....................................31
第四節 研究對象之選擇..............................33
第五節 變數之衡量..................................33
第六節 資料蒐集及分析方法...........................37
第七節 實證模型....................................38
第四章 實地訪談及問卷定稿...........................41
第一節 實地訪談結果................................41
第二節 預試結果與問卷定稿...........................42
第五章 問卷結果分析.................................43
第一節 問卷發放及回收情況............................43
第二節 問卷結果分析.................................44
第六章 結論與建議...................................62
第一節 研究結論.....................................62
第二節 研究建議.....................................66
第三節 研究貢獻.....................................67
第四節 研究限制.....................................68
參考文獻............................................70
附錄:研究問卷.......................................74
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0094353003en_US
dc.subject (關鍵詞) 領導型態zh_TW
dc.subject (關鍵詞) 組織文化zh_TW
dc.subject (關鍵詞) 組織績效zh_TW
dc.subject (關鍵詞) 平衡計分卡zh_TW
dc.subject (關鍵詞) Leadershipen_US
dc.subject (關鍵詞) Organizational cultureen_US
dc.subject (關鍵詞) Organizational performanceen_US
dc.title (題名) 領導型態結合組織文化對平衡計分卡四構面績效影響之實證研究zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) (中文文獻)zh_TW
dc.relation.reference (參考文獻) 丁虹,1987,企業文化與組織承諾之關係研究,國立政治大學企業管理學系博士論文。zh_TW
dc.relation.reference (參考文獻) 丁虹、司徒達賢、吳靜吉,1988,企業文化與組織承諾之關係研究,管理評論,第七卷:173-197。zh_TW
dc.relation.reference (參考文獻) 司徒達賢,2001,策略管理新論:觀念架構與分析方法,台北市:智勝文化。zh_TW
dc.relation.reference (參考文獻) 吳安妮,2003,平衡計分卡之精髓、範疇及整合(上),會計研究月刊,第二一一期(6月):45-54。zh_TW
dc.relation.reference (參考文獻) 吳萬益、林文寶,2002,主管行為特性、組織文化、組織學習方式與經營績效關係之研究,輔仁管理評論,第九卷,第1期(3月):71-93。zh_TW
dc.relation.reference (參考文獻) 河野豐弘,1992,改造企業文化,彭德中譯,台北:遠流出版社。zh_TW
dc.relation.reference (參考文獻) 許士軍,1993,管理學,台北:東華。zh_TW
dc.relation.reference (參考文獻) 黃英忠,1998,人力資源管理,台北:華泰。zh_TW
dc.relation.reference (參考文獻) 黃俊英、林震岩,1994,SAS 精析與實例,台北:華泰。zh_TW
dc.relation.reference (參考文獻) 蔡明田、余明助,2000,企業文化、組織生涯管理與組織績效之關係研究—以台灣高科技產業為例,管理評論,第十九卷,第3期(9月):51-75。zh_TW
dc.relation.reference (參考文獻) 鄭伯壎,1988,賞罰行為與部屬效能:操作性條件化學習論的驗證,中華心理學刊,第三十卷,第2期:95-103。zh_TW
dc.relation.reference (參考文獻) zh_TW
dc.relation.reference (參考文獻) (英文文獻)zh_TW
dc.relation.reference (參考文獻) Banker, R. D., H. Chang, and M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review 79 (January): 1-23.zh_TW
dc.relation.reference (參考文獻) Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in socail psychological research: Conceptual, strategic, and stastical considerations. Journal of Personality and Social Psychology 51: 1173-1182.zh_TW
dc.relation.reference (參考文獻) Bass, B. M. 1985. Leadership and Performance beyond Expectations. New York: The Free Press.zh_TW
dc.relation.reference (參考文獻) Bass, B. M. 1988. The inspirational process of leadership. Journal Of Management Development 7: 21-31.zh_TW
dc.relation.reference (參考文獻) Bass, B. M., and B. J. Avolio. 1992. Multifactor Leadership Questionnaire- Short Form 6S. Binghamton, NY: Center for Leadership Studies.zh_TW
dc.relation.reference (參考文獻) Bass, B. M., and B. J. Avolio. 1993. Transformational leadership and organizational culture. Administration Quarterly 17(Spring): 112-121.zh_TW
dc.relation.reference (參考文獻) Bowers, D. G., and S. E. Seashore. 1966. Predicting organizational effectiveness with a four-factor theory of leadership. Administrative Science Quarterly 11: 238-263.zh_TW
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