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標題: | 信任機制對跨組織競合策略之調節與脈絡效果:以合夥會計師事務所為例 Moderating and contextual effects of trust mechanisms on interorganizational co-opetition strategy: Using CPA partnership firms as examples |
作者: | Hao-Chen Huang 黃豪臣 |
指導教授: | 朱文儀 |
關鍵字: | 資源基礎觀點,資源依賴觀點,信任,競合,會計師事務所,被中介的調節, Resource-based view,resource-dependency view,trust,co-opetition,CPA firm,mediated moderation, |
出版年 : | 2008 |
學位: | 博士 |
摘要: | 組織在面對複雜與不確定的競爭環境下,所採用的策略,經常會在「競爭」與「合作」兩個端點之間游離與抉擇,以形成一個競爭互動(competitive interaction)的局面,以期提升經營績效與獲利能力。本研究以台灣中小型聯合執業的會計師事務所為研究對象,與大型會計師事務所相比,台灣中小型會計師事務所的市場結構屬於獨占性競爭,而非審計服務的專業異質性高,是中小型事務所的產品特徵;在面臨大型跨國事務所與本土記帳業者的市場瓜分與蠶食鯨吞的競爭環境下,各事務所之間往往呈現既競爭又合作的關係。因此,探討各事務所之間的競合策略(co-opetition),以及競爭互動行為之影響因素,為本研究重點之ㄧ。其次,各事務所或各會計師之間的競合關係,往往不會以契約或協議形式來加以約定,彼此之間的關係常常是模糊不清、界線不明的;競合策略的採用,通常取決於合夥會計師之間或各事務所之間的信任程度。因此,信任在兩造的競合關係中扮演一個相當重要的角色,探討信任如何增強或減弱競合關係,信任機制(包括人際間信任與組織間信任)在跨組織競合模式中扮演何種的調節效果,是值得關注與研究的議題。最後,競爭互動行為對組織經營績效的影響,以及兩種策略行為對績效所產生的差異,亦是本研究欲探討的核心所在。
本研究採用問卷調查方式來蒐集研究資料,問卷填答者為台灣省會計師公會登錄之合夥會計師。在實證分析上,本研究採用以下幾種分析:(1)結構方程模式(structural equation modeling, SEM);(2)階層線性模式(hierarchical linear modeling, HLM);(3)被中介的調節效果模式(mediated moderation model);(4)多項式迴歸模式(polynomial regression models);(5)集群分析(cluster analysis)與變異數分析(ANOVA)。本研究首先針對所建構的理論模式,以LISREL檢定整體模式之配適度與驗證假說;其次,以HLM探討信任機制的跨層次影響;再以OLS迴歸模式探討兩種被中介的調節效果模式,以驗證信任機制的調節效果是否顯著。以polynomial regression來近一步驗證調節效果,並繪製三維之立體干擾圖;最後,以集群分析進行競合策略型態的分群,ANOVA則用來分析競合策略對組織績效所產生的影響。 實證結果顯示:(1)組織本身的資源異質性程度越高時,越傾向採取價格競爭行為的競爭性策略;(2)組織本身的資源異質性程度越高時,越傾向採取非價格競爭行為的競爭性策略;(3)組織的資源互補性程度越高時,越傾向採取聯合行為的合作性策略;(4)組織採取聯合行為的合作性策略,對組織的經營績效有正向的影響;(5)當組織本身的資源異質性愈高時,人際間信任會弱化價格競爭行為的形成;(6)當組織本身的資源異質性愈高時,人際間信任會弱化非價格競爭行為的形成;(7)當組織的資源互補性愈高時,人際間信任會強化聯合行為的形成;(8)當組織本身的資源異質性愈高時,組織間信任會弱化價格競爭行為的形成;(9)當組織本身的資源異質性愈高時,組織間信任會弱化非價格競爭行為的形成;(10)組織間信任與聯合行為有正向關聯性;(11)組織間信任與價格競爭行為有負向關聯性;(12)組織間信任與非價格競爭行為有負向關聯性。 除了大樣本實證研究外,本研究更以個案研究來補強實證研究之論述,本研究以四個實務個案,來說明個案的競合策略互動類型與選擇,並建構「會計師之競合架構」。本論文之研究發現對會計實務界的貢獻,包括:(1)建立會計師產業競合架構;(2)建立資源與競合關係矩陣;以及(3)競爭優勢區域的創造。 In complex and uncertain competitive environments, organizations usually employ both aggressive and collaborative strategies that develop into a state of competitive interaction. This is not only beneficial to promoting higher managing efficiency but also helpful in increasing profit. This research models after small and medium-sized accounting firms whose market structure is categorized as monopolistic. With extreme expertise heterogeneity on non-audit services, small and medium-sized accounting firms must sometimes cooperate with one another to retain market share when competing with international firms and local tax agents. This research will closely examine the “co-opetitional” strategies among the small and medium-sized firms. Moreover, since the collaborations among firms are seldom regulated by contract, simple trust usually becomes the deciding factor for alliance. This research intends to explore: a) how trust among individuals and/or organizations affects the co-opetitional relationship, b) what role trust mechanism takes in conducting cross-organizational co-opetition, and c) how co-opetition affects organizational performance. This research employs questionnaire for data collection and the questionnaire is filled out by accountants registered to the Taiwan CPA Association. In regard to empirical analysis, this research utilizes several methods for evaluation: 1) structural equation modeling, SEM; 2) hierarchical linear modeling, HLM; 3) mediated moderation model; 4) polynomial regression models; and 5) ANOVA. This research first examines the hypothetical model with LISREL to test for goodness-of-fit. Then OLS regression model is applied to test the moderating model and the significance of the trust mechanism. To raise the validity of the results, polynomial regression is employed to further assess the moderating effect and the result is presented with a 3-D moderating effects plot graph. Finally, ANOVA is applied for analysis on co-opetitonal strategy’s effects on organizational performance. The results of analysis clearly indicate that: (1) a positive relationship between resource heterogeneity and price competitive action; (2) a positive relationship between resource heterogeneity and non-price competitive action; (3) a positive relationship between resource complementarity and joint action; (4) a positive relationship between joint action and organizational performance; (5) the relationship between resource heterogeneity and price competitive action is weaker when organizations exist interpersonal trust; (6) the relationship between resource heterogeneity and non-price competitive action is weaker when organizations exist interpersonal trust; (7) the relationship between resource complementarity and joint action is stronger when organizations exist interpersonal trust; (8) the relationship between resource heterogeneity and price competitive action is weaker when organizations exist interorganizational trust; (9) the relationship between resource heterogeneity and non-price competitive action is weaker when organizations exist interorganizational trust; (10) a positive relationship between interorganizational trust and joint action; (11) a negative relationship between interorganizational trust and price competitive action; and (12) a negative relationship between interorganizational trust and non-price competitive action. In the last part of this research, a matrix demonstrating the relationship between resource characteristics and co-opetition strategy is constructed to form strategic implications and practical applications. In addition to evidence from the empirical studies, this research also incorporates case studies as complementary supports. Four distinctive case studies are included to demonstrate the interaction and selections in co-opetition strategies, and the findings are termed “Co-opetitional Model for Accountants.” Several practical implications can be drawn from this investigation. This study develops the co-opetitional model for accountants. Also, this study shows the matrix relationship between resource and co-opetition strategy. Finally, the findings from this study and their implications are discussed. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26282 |
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