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| Title: | 文化與策略的交互作用對公司績效的影響
The influence of interaction between culture and strategy on firm performance |
| Authors: | 田耕銘
Tien, Keng-Ming |
| Contributors: | 吳安妮
Wu, Anne
田耕銘
Tien, Keng-Ming |
| Keywords: | 管理控制系統
非正式控制
公司文化
競爭策略
Management control
Informal control
Corporate culture
Competitive strategy |
| Date: | 2017 |
| Issue Date: | 2018-07-27 11:22:16 (UTC+8) |
| Abstract: | Organization culture is one type of informal management control. In this contingency theory-based research, I examine the influences of interaction among four types of cultures and different business strategies on firm performance, using 152 firms that are listed during 2009 to 2010 in China’s Growth Enterprise Market as the sample. Using one measure of cultural dimension, the competitive value framework, widely used in the management accounting literature, I objectively estimate corporate culture by assessing listed firms’ prospectuses utilizing a text analysis approach, hand-collect strategy-related information, and identify the business strategies of each firm. The empirical results partly support the study’s hypotheses that the interaction between matched culture and strategy is positively related to future firm performance, while the interaction between mismatched culture and strategy is negatively related to future firm performance. |
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| Description: | 博士
國立政治大學
會計學系
99353504 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0099353504 |
| Data Type: | thesis |
| DOI: | 10.6814/DIS.NCCU.ACCT.033.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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