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    題名: 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
    作者: 田耕銘
    Tien, Keng-Ming
    貢獻者: 吳安妮
    Wu, Anne
    田耕銘
    Tien, Keng-Ming
    關鍵詞: 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
    日期: 2017
    上傳時間: 2018-07-27 11:22:16 (UTC+8)
    摘要: 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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    描述: 博士
    國立政治大學
    會計學系
    99353504
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0099353504
    資料類型: thesis
    DOI: 10.6814/DIS.NCCU.ACCT.033.2018.F07
    顯示於類別:[會計學系] 學位論文

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