關係資本、契約框架及跨組織關係治理之研究

Abstract

本研究試圖運用經濟、社會、心理認知觀點，探討臺灣廠商如何在不同交易關係中運用多元治理模式去維持交易均衡運作，藉此達到有效治理。契約除了經濟運用外，也可能在心理上影響企業交流。契約框架可視為一種契約管理及設計的概念框架，可用來系統性地描述和結構化契約的關鍵要素，確保契約設計能夠有效平衡各方需求、管理風險並促進合作效率。契約框架可能引發特定情緒、行為、對組織交流和關係的看法，進而對關係設定特定的期望，而對關係治理結果產生不同的影響。本研究試圖由心理認知角度，探討影響契約框架的可能因素及契約框架在關係治理中的角色。 因為組織關係治理為一個動態流程，本研究加入程序的觀點，探討締約前的契約框架及關係治理機制設計，並分析衝突發生時的治理機制執行方式，及分析事後的治理結果。希望能透過聯合檢視組織間治理結構和治理程序，剖析關係治理實際運作情形及契約彈性。除了契約框架，也將探究關係資本對關係治理的影響，將信任區分成事先信任及事後未來信任傾向，藉此檢測信任與契約交互作用下對關係治理的影響。 本研究以機械及電子製造業為研究對象，使用問卷調查法來收集資料，資料分析單位為單筆交易關係，最後總共回收191份有效問卷進行資料分析。分析結果發現交易特質、交易風險、關係資本及關係風險相關變數可能會影響契約框架的使用，在具有關係資本的緊密關係中，使用促進型契約框架的程度會高於預防型契約框架。多元迴歸分析也發現，使用合作條款複雜度、防衛條款複雜度、延續條款複雜度、關係規範為依變數時，加入預防型契約框架和促進型契約框架變數後，都能顯著改善迴歸模型的解釋力，表示契約框架對契約複雜度及關係規範有顯著影響。 契約執行的分析結果發現，合作條款複雜度及防衛條款複雜度對執行正式契約有正向影響，而關係規範及信任對執行關係契約對正向影響。另外，預防型契約框架對信任與執行關係契約之關係存在正向調節效果。關係治理績效分析則顯示，預防型契約框架能透過正式契約而影響交易績效，促進型契約框架能透過關係規範而影響交易滿意，而事先信任則可能透過關係規範、執行關係契約而影響未來信任傾向。當存在組織信任時，交易廠商會分享彼此想法和利益資訊，採用雙方可接受的方式去處理問題，在執行契約條款時也會採行較有彈性的方式，較不會嚴格執行正式契約。 公司若能根據交易屬性選擇合適的契約框架，透過事前管理這些期望以匹配交易要求，將可以獲得更好的治理績效。因此，契約可以同時作為保障和關係管理工具，可運用它塑造雙方對交換要求及關係的期望。

This study attempts to use economic, social, and psychological cognitive perspectives to explore how Taiwanese manufacturers use multiple governance models in different transaction relationships to maintain balanced transaction operations and thereby achieve effective governance. Contracts may also have a psychological impact on inter-organizational interactions, in addition to their economic applications. The contract frame can be seen as a conceptual frame for contract management and design, which can be used to systematically describe and structure the key elements of the contract to ensure that the contract design can effectively balance the needs of all parties, manage risks and promote cooperation efficiency. The contract frame may induce specific emotions, behaviors, and perceptions of organizational exchanges and relationships, thereby setting specific expectations for relationships and having different impacts on relationship governance outcomes. This study attempts to explore the possible factors that affect the contract frame and the role of the contract frame in relationship governance from a psychological cognitive perspective. Because the inter-organizational relationship governance is a dynamic process, this study incorporates a procedural perspective to explore the contract frame and relationship governance mechanism design prior to contracting. It further analyzes the implementation of governance mechanisms when governance conflicts arise, as well as the governance outcomes that follow. This study seeks to elucidate the actual operation of relationship governance and contract flexibility by integrating an analysis of inter-organizational governance structures and governance processes. In addition to the contract frame, the study further investigates the influence of relational capital on relationship governance. Specifically, trust is conceptualized as comprising ex-ante trust and ex-post future trust propensity, thereby testing the impact of the interaction between trust and contract on relationship governance. This study focuses on the machinery and electronics manufacturing industries and collects data through a questionnaire survey. The unit of analysis is the individual transaction relationship. In total, 191 valid questionnaires were collected for data analysis. The analysis results show that transaction characteristics, transaction risks, relational capital and relational risk-related variables may influence the use of contract frame. In close relationships characterized by high relational capital, the degree of using promotion contract frame is higher than that of prevention contract frame. The multiple regression analysis further reveals that when the complexity of cooperative clauses, defensive clauses, and continuity clauses, as well as relational norms, are used as dependent variables, the inclusion of prevention and promotion contract frame significantly improves the explanatory power of the regression models. This indicates that contract frame has a significant impact on both contract complexity and relational norms. The analysis results for contract enforcement revealed that the complexity of cooperative clauses and defensive clauses has a positive effect on the enforcement of formal contracts, while relational norms and trust were found to have a positive effect on the enforcement of relational contracts. In addition, a positive moderating effect of the prevention contract frame on the relationship between trust and the enforcement of relational contracts was identified. The analysis of relationship governance performance indicates that the prevention contract frame can affect transaction performance through formal contracts, the promotion contract frame can affect transaction satisfaction through relational norms. Moreover, ex-ante trust is found to influence future trust propensity through relational norms and the enforcement of relational contracts. When organizational trust exists, trading partners are more likely to share ideas and benefit-related information, address problems through mutually acceptable approaches, and adopt more flexible methods when implementing contractual clauses, rather than strictly enforcing formal contracts. If a company can choose an appropriate contract frame based on the transaction attributes and manage these expectations in advance to match the transaction requirements, it will be able to achieve better governance performance. Therefore, contracts can serve as both a safeguard and a relationship management tool, which can be used to shape the expectations of both parties regarding the requirements of the exchange and their relationship.