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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/680


    Title: 策略績效衡量系統、產品創新能力與組織績效間之關聯性:環境動態性之角色;The Relations among Strategic Performance Measurement System, Product Innovation Capability and Organizational Performance: the Role of Environmental Dynamism
    Authors: 謝菀如
    Contributors: 會計與資訊科技研究所
    Keywords: 策略績效衡量系統;產品創新能力;環境動態性;SPMS;Production innovation capability;Environmental dynamism
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技研究所
    Abstract: 本研究目的係探討策略績效衡量系統與產品創新能力之關聯性,瞭解創新能力對組織績效的影響為何,並進一步分析策略績效衡量系統是否為透過產品創新能力間接地對組織績效有正向影響。另外,尚考量環境動態性之影響,探討是否對策略績效衡量系統與產品創新能力之關聯具有調節效果。研究對象為臺灣上市櫃製造業,最終實證樣本數為88個,並使用偏最小平方法(Partial Least Square; PLS)進行檢測。實證結果顯示,策略績效衡量系統對產品創新能力具有正向顯著影響,產品創新能力對組織績效亦有正向顯著影響,而策略績效衡量系統對於組織績效並無直接顯著關聯性,而是透過產品創新能力此中介變數才與組織績效具有正向關聯,並且呈現完全中介。另外,環境動態性亦對策略績效衡量系統與產品創新能力具有正向且顯著之調節效果,表示當環境動態性越高的時候,使用策略績效衡量系統有助於組織對產品創新能力的累積。然而,在敏感性分析時,將策略績效衡量系統區分兩類,結果發現,若僅採用因果關聯導向策略績效衡量系統是不足夠應付環境變化,應包含不確定性指標使用,來更完整的捕捉市場資訊,以增加產品創新能力。
    The main objectives of this study are: (1) to study the relations between SPMS usage and product innovation capability; (2) to examine the effect of product innovation capability on the organizational performance; (3) to analyze whether the effect of SPMS usage on organizational performance is mediated by the development of production innovation capability; and (4) to confirm how environmental dynamism effects the relation of SPMS usage and product innovation capability. The article use partial least squares to analyze a survey of 88 Taiwan manufacturing industrial public firms. The result indicates that SPMS usage is positive associated with product innovation capability and this capability is positive associated with organizational performance. Besides production innovation capability respects the meditating role between SPMS usage and organizational performance. Additionally, the relation of SPMS usage and product innovation capability is positively moderated by the level of environmental dynamism. It means using SPMS can support organization to accumulate production innovation capability in the high level of environmental dynamism.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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