一、

 

任務特性對組織知識能力與組織效能影響之干擾效果研究
The Moderate Effect of Task Characteristic on Organizational Knowledge
Capability and Organizational Effectiveness 

陳國嘉
Kuo-Chia Chen
 

二、
 

應用模糊積分於知識分享效益評估之研究
The Application of Fuzzy Integral on Evaluation of KnowledgeSharing Effectiveness

林秀芬
Hsiu-Fen Lin

三、
 

顧客忠誠整合模式－以速食連鎖業為例
The Integrated Model of Customer Loyalty：A Case Study of the Industryof Chain Fast-Food

洪儒瑤、施錦村
Ju-Yao Hung, Chin-Tsun Shih

四、
 

勤業與眾信會計師事務所合併對簽證客戶股價之影響
The Audit Clients’ Stock Price Reactions to the Merger of Tns and TR CPA-Firm 

蔡玉琴、倪伯煌
Yu-Chin Tsai, Bor-Hwang Ni

五、

 

LED外包商評估系統建構之研究
The Construction of the Outsourcing Evaluation System for LED Industry
 

楊長林、黃榮華、陳莉莉
Chang-Lin Yang, Rong-Hwa Huang,
Li-Ly Chen

六、

 

組織信任、合作與機會主義對組織間知識分享之影響研究
The Influence of Interorganizational Trust, Cooperation, and Opportunismon
Interorganizational Knowledge Sharing

鄭仁偉、林秀霞、郭智輝、古佩玲
Jen-Wei Cheng, Hsiu-Hsia Lin,
Jyh-Hoei Kuo, Pei-Ling Gu

七、
 

品牌組成策略與產品涉入程度對品牌擴張效果影響之研究
A Study of the Effects of Ingredient Branding Strategies and Product Involvementon Brand Expansion

林陽助、葉吳極
Yang-Chu Lin, Wu-Chi Yeh

八、

 

投資決策之框架效應再探：團體極化效應與決策性質的調節作用
Further Investigation on the Framing Effect of Investment Decision:The Moderating Effects
of Group Polarization and Nature of Decision 

鄭碧月、邱文彬
Pi-Yueh Cheng, Wen-Bin Chiou
 

任務特性對組織知識能力與組織效能影響之干擾效果研究

The Moderate Effect of Task Characteristic on Organizational Knowledge Capability and Organizational Effectiveness

陳國嘉 

開南大學會計資訊學系 

Kuo-Chia Chen 

Department of Accounting Information KainanUniversity

摘要

　　 組織知識因其所產生的工作能力效益的不同，可以分成知識基礎能力及知識程序能力二項構面，促進組織知識對組織效能的提升，則會因為組織的工作任務性質，而產生不同程度的影響，依據組織知識所應用的任務環境，亦可以分成「任務導向」特性（集中性及廣泛性）與「任務範疇」特性（內容及程序）二項構面，本研究主要探討在特定組織任務情境下，組織知識能力對組織效能之影響；本研究以三家不同產業性質的大型且知識密集化程度相當高，實施知識管理頗具成效的企業員工為對象，總計148份問卷為主要樣本，經由徑向分析及層級迴歸等方法進行檢定，發現：1.任務特性確實影響組織知識能力；2.組織知識能力與組織效能有顯著正相關。但文化能力與組織效能之間存在著負相關，而社會化能力與組織效能間則無顯著相關；3.任務特性並未在組織知識能力與組織效能之間造成干擾效果，因為企業均具備良善的知識基礎能力，以致於受到任務特性不同的影響較不明顯。

關鍵字：任務特性、知識管理、組織知識能力、組織效能

ABSTRACT

　　This study primarily explores the moderate effect of organizational knowledge capability on organizational effectiveness under specific organizational task scenarios. Due to the fact that organizational knowledge produces various working ability, it can be divided into two dimensions: fundamental knowledge capability and procedural knowledge capability. The level of improvement that organizational knowledge has on organizational effectiveness will vary due to the different nature within organizations’ task. In addition, the task environment utilized by organizational knowledge can also be divided into two dimensions of 「task orientation」（collective knowledge vs extensive knowledge）and 「task scope」（content guidance vs procedure guidance）. The sampling subject will consist of personnels from selected departments of three large enterprises, which are different in nature and have a high level collection of knowledge while effectively executing knowledge management. There are 148 questionnaires in our main sample, assessed by statistical methods of path analysis and hierarchical regression analysis. Research shows: 1.Task characteristic can affect organizational knowledge capability；2.There exists a positive correlation between organizational knowledge capability andorganizational effectiveness. On the other hand, there is a negative correlation between cultural ability and organization effectiveness, and there is no obvious correlation between socialization capability and organization effectiveness；3.Task characteristic does not have moderate impact on organizational knowledge capability and organizational effectiveness because the enterprises all exhibit proficient fundamental knowledge capability such that the various effects caused by task characteristic are less apparent.

Keywords: Task characteristic, knowledge management, organizational knowledge capability, organizational effectiveness

回目錄

應用模糊積分於知識分享效益評估之研究

THE APPLICATION OF FUZZY INTEGRAL ON EVALUATION OF KNOWLEDGE SHARING EFFECTIVENESS

林秀芬 

國立台灣海洋大學航運管理學系 

Hsiu-fen Lin 

Department of Shipping and Transportation Management NationalTaiwanOceanUniversity

摘要

　　知識分享活動實施的成效，是影響知識管理最重要的成敗關鍵。如何透過知識分享成效的達成，落實知識管理的執行，已成為企業經營者與研究學者共同關注的焦點。因此，本研究依據知識分享效益相關文獻的彙整與分析，經由問卷調查結果，利用因素分析法，將知識分享效益評估指標分為組織學習、人力資源、資訊管理、組織績效、外部環境等五個構面，並結合模糊積分與層級分析法，以群體協同評估的決策方式，建構一個知識分享效益評估模式，再導入個案分析，驗證評估模式的實用性，期能作為企業檢視目前知識分享現況的參考依據，進而協助企業擬定未來知識分享活動的發展策略。

關鍵字：知識分享效益，評估模式，模糊積分，層級分析法

ABSTRACT

　　 Knowledge sharing practices are significant factors for knowledge management. Promoting knowledge management through knowledge sharing effectively is a key issue in practices and academics. Based on the related literature on knowledge sharing effectiveness, this study using the results of questionnaire and factor analysis to divide the knowledge sharing effectiveness dimensions into organizational learning, human resource, information management, organizational performance, and external environment. Moreover, this study develops an evaluation model of knowledge sharing effectiveness by combining fuzzy integral and analytic hierarchy process（AHP）and applying group evaluation to improve evaluation quality, which serve as the basis for assessing the climate of organizational knowledge sharing. Finally, this study adopts a case study to confirm the practicality derived from this evaluation model.

Keywords: Knowledge sharing effectiveness, Evaluation model, Fuzzy integral, Analytic hierarchy process

回目錄

顧客忠誠整合模式－以速食連鎖業為例

The Integrated Model of Customer Loyalty：A Case Study of the Industry of Chain Fast-food

洪儒瑤 

中華技術學院企管系 

施錦村 

開南大學企管系 

Ju-yao Hung 

Department of Business Administration China Institute of Technology 

Chin-tsun Shih 

Department of Business Administration KainanUniversity

摘要

　　顧客忠誠與公平知覺、顧客滿意、承諾間關係為何？顧客忠誠之影響模式為何？過去之研究並無一致的結論。本研究以速食連鎖業為實證對象，探討顧客忠誠與公平知覺、顧客滿意、承諾間之關係及其整合模式。本研究範圍界定為台北地區之速食連鎖業，採配額抽樣方式實施問卷調查，樣本計500份，並以LISREL進行估計。實證結果發現：1.公平知覺與顧客忠誠間直接效果並不顯著；2.公平知覺為顧客忠誠的前提要素；3.顧客滿意及承諾為公平知覺與顧客忠誠之中介變數，且顧客滿意為承諾的前提要素。

關鍵字：顧客忠誠、公平知覺、顧客滿意、承諾

ABSTRACT

　　This study explores the relationships between customer loyalty, perceived fairness, customer satisfaction, and commitment. The samples studied that are the customers of chain fast-food of Taipei region. After questionnaires surveyed, we collected 500 effective samples. By using LISREL software to resolve the structure equation model, the results are as follows：
1. The perceived fairness can be acted as the antecedent of the customer loyalty, and it’s connotation includes payment equity, interaction fairness and procedure fairness.
2. Between payment equity and customer loyalty exists indirect relationship only.
3. Customer satisfaction and commitment occupy the functions of interval role; and customer satisfaction is the antecedent of commitment.

Keywords: customer loyalty, perceived fairness, customer satisfaction, commitmen

回目錄

勤業與眾信會計師事務所合併對簽證客戶股價之影響

The Audit Clients’ Stock Price Reactionsto the Merger of TNS and TR CPA-Firm

蔡玉琴 

中國科技大學會計系 

倪伯煌 

中國科技大學財政稅務系 

Yu-Chin Tsai 

Department of Accounting ChinaUniversity of Technology 

Bor-Hwang Ni 

Department of Public Finance China University of Technology

摘要

　　本研究基於保險假說及審計品質假說，以事件研究法探討勤業會計師事務所及眾信聯合會計師事務所合併對簽證客戶股價之影響。基於Wallace（1980, 1987）保險假說，合併後會計師事務所之賠償能力增加，簽證客戶之股票應有正的異常報酬。依據DeAngelo（1981）審計品質假說，會計師事務所規模愈大，會計師獨立性愈高審計品質愈高，簽證客戶之股票應有正的異常報酬。本研究採用市場指數調整模式 （market-adjusted returns model）以及修正式風險調整模式（modified risk-adjusted returns model）來衡量股票異常報酬。實證結果發現，勤業會計師事務所及眾信聯合會計師事務所在合併之事件期間，其簽證客戶之股票有顯著正的異常報酬，顯示會計師事務所合併所導致的保險價值增加或品質提高反映在股價當中。

關鍵字：會計師事務所合併、事件研究、保險假說、審計品質假說

ABSTRACT

　　Based on the insurance hypothesis and the quality hypothesis, the paper examines how audit clients react to the TNS CPA-firm and TR CPA-firm merger by event study. The insurance hypothesis proposed by Wallance（1980, 1987）indicates that the join-up will raise an expected compensation to shareholders; therefore, the stock price of the audit clients will have a positive abnormal return. Meanwhile, the quality hypothesis proposed by DeAngelo（1981）indicates that the join-up will raise the CPA independence, increase audit quality, and then have a positive abnormal return to the stock price of the audit clients. In this paper, we measure abnormal return by a modified risk-adjusted returns model and a market-adjusted returns model. Results show consistency of considerable positive abnormal return in the event period while TNS CPA-firm and TR CPA-firm merger.

Keywords: CPA-firm merger, Event study, Insurance hypothesis, Quality hypothesis

回目錄

LED外包商評估系統建構之研究

The Construction of the Outsourcing Evaluation System for LED Industry

楊長林 

輔仁大學企業管理學系 

黃榮華　陳莉莉 

輔仁大學管理學研究所 

Chang-Lin Yang 

Department of Business Administration Fu JenCatholicUniversity 

Rong-Hwa Huang　Li-Ly Chen 

Graduate Institute of management Fu JenCatholicUniversity

摘要

　　本研究以台灣發光二極體（light emitting diode，LED）產業之下游封裝業者為研究對象，以平衡計分卡（balanced scorecard，BSC）之架構為基礎，將LED外包商的績效衡量評估模型區分為五個主要的評估構面，分別為財務能力、客戶服務能力、製程能力、學習與成長、及應變能力。將國內外相關文獻所提出之外包績效衡量指標加以整理、歸納、及篩選，建構共計35項LED外包商績效衡量指標，並以分析層級程序法（analytic hierarchy process，AHP）來計算評估指標的權重值，以期能使企業選擇出最適合之外包供應商做為外包管理策略之調整以提升企業競爭力。

關鍵字：LED產業、外包商評估、分析層級程序法。

ABSTRACT

　　The purpose of this study is to construct an outsourcing evaluation system of light emitting diode（LED）industry in Taiwan. For constructing the evaluation system, this study proposes the modified five perspectives which quote the four perspectives of balanced scorecard（BSC）, financial capability, customer service capability, process capability, learning and growth capability, and response capability. According to the characteristics of LED industry, this study selects 35 evaluation indicators where collects, classifies, and generalizes most evaluation indicators of past academic and practical research. The analytic hierarchy process（AHP）is used to determine the weight of each indicator in order to choose the suitable outsourcing factory.

Keywords: LED industry, Outsourcing evaluation, Analytic hierarchy process

回目錄

組織信任、合作與機會主義對組織間知識分享之影響研究

The Influence of Interorganizational Trust, Cooperation, and Opportunism on Interorganizational Knowledge Sharing

鄭仁偉 

國立台灣科技大學企管系 

林秀霞 

國立台中技術學院會計系 

郭智輝 

崇越科技公司執行長 

古佩玲 

國立台灣科技大學企管研究所 

Jen-Wei Cheng 

Department of Business Administration NationalTaiwanUniversity of Science and Technology 

Hsiu-Hsia Lin 

Department of Accounting National Taichung Institute of Technology 

Jyh-Hoei Kuo 

Topco Scientific Taiwan CO., Ltd. 

Pei-Ling Gu 

GraduateSchool of Management NationalTaiwanUniversity of Science and Technology

摘要

　　在知識經濟時代中，知識是企業創造競爭優勢的重要策略性資源。近來許多研究聚焦探討策略聯盟組織間的知識分享與競爭優勢的關係。然而，策略聯盟組織間的知識分享，卻存在一項既合作且競爭的矛盾現象。為何策略聯盟夥伴會從事知識分享？及如何鼓勵策略聯盟夥伴透過信任與合作機制，學習合作夥伴的關鍵知識？本研究探討組織間信任、組織間合作、機會主義等構面，如何直接或間接影響策略聯盟組織間知識分享。本文採LISREL模式來驗證信任、合作、機會主義及組織知識分享行為等變項存在何種理論邏輯關係。本文有效問卷145份，研究結果驗證組織信任經由合作與機會主義的中介作用，影響組織間的知識分享。

關鍵字：組織信任、合作、機會主義、組織間知識分享

ABSTRACT

　　Knowledge is the most important strategic resource to build sustained competitive advantage in the knowledge society. Strategic alliance entails the sharing of knowledge which may be a key source of competitive advantage. Under strategic alliance there is a paradox that knowledge shared for cooperation may also be used for competition. Why partners in strategic alliances share their knowledge and how to encourage partners generating trust attitude, cooperation attitude to explicit knowledge sharing behaviors? This study develops a model to understand the direct or indirect influence ?path of organizational trust, cooperation, and opportunism on interorganizational knowledge sharing between partners in strategic alliances.The model tested in the context of Taiwan strategic alliances. This paper based on a sample of 145 firms in Taiwan manufacture to examine interorganizational knowledge sharing activities by LISREL methodology. The result supports the assumption that the organizational trust affects knowledge sharing through the mediating of cooperation, and opportunism.

Keywords: organizational trust, cooperation, opportunism, interorganizational knowledge sharin

回目錄

品牌組成策略與產品涉入程度對品牌擴張效果影響之研究

A Study of the Effects of Ingredient Branding Strategies and Product Involvement on Brand Expansion

林陽助　葉吳極 

東吳大學企業管理學系 

Yang-Chu Lin　Wu-Chi Yeh 

Department of Business Administration SoochowUniversity

摘要

　　本研究主要探討在兩種不同的品牌擴張類型下，搭配不同的品牌組成策略會對組成品牌評價帶來什麼樣的效果。此外，產品涉入程度的差異所造成品牌組成策略的影響以及母品牌評價是否會受到組成品牌評價的影響而有所變化也是本研究欲探討之議題。本研究以多個品牌擴張為例，衡量消費者在接觸到不同的品牌組成策略後對於組成品牌的評價以及母品牌評價變化的改變。採取2（品牌擴張類型）X 2（品牌組成策略）實驗設計，涉入程度高低為干擾變數。研究結果發現，組成品牌的合進行因素分析。因素分析後所得到的構面與原先預期的相同，各問項與所屬因素構面之因素負荷量皆在0.5以上且與次大均差距0.1以上，表示該問項能解釋其所屬的因品牌評價與採用的品牌組成策略有顯著關係，除此之外品牌組成策略與品牌擴張類型也同時對組成品牌評價有交互作用影響。另外、低涉入的產品類別，其組成品牌評價較會受到品牌組成策略所影響，但同樣的情形並不見於高涉入產品類別。最後，母品牌評價會受到組成品牌評價的影響而有正向關係的變化。

關鍵字：品牌組成、產品涉入、品牌擴張

ABSTRACT

　　The purpose of the present study is to consider how consumers evaluate ingredient brand and host brand with different ingredient branding strategies in two brand expansion types. Besides, we also want to explore the influence of the product involvement on ingredient brand and the influence of the ingredient brand evaluation on host brand evaluation.This study uses several brand expansions as experimental factors. The experimental design involved a 2 (expansion type: slot-filler or new attribute) x 2 (ingredient branding strategies: self-branded or cobranded ingredient) mixed factorial experiment. The moderating variable is product involvement.The results indicate that ingredient branding strategies are significantly correlated with the ingredient brand evaluation. Moreover, the brand expansion type and ingredient branding strategies also have interaction effect on ingredient brand evaluation. Finally, the ingredient brand with low product involvement is significantly affected by different ingredient branding strategies, but this phenomenon is not seen in low involvement products.

Keywords: ingredient branding, product involvement, brand expansion

回目錄

投資決策之框架效應再探：團體極化效應與決策性質的調節作用

A Further Investigation on the Framing Effect of Investment Decision: The Moderating Effects of Group Polarization and Nature of Decision

鄭碧月 

台南女子技術學院財務金融系 

邱文彬 

高雄餐旅學院通識教育中心 

Pi-Yueh Cheng 

Department of Finance Tainan Woman’s College of Arts & Technology 

Wen-Bin Chiou 

General Education Cente KaohsiungHospitalityCollege

摘要

　　許多行為財務學嘗試以心理學為基礎，試圖對一些異常現象提出合理的解釋，展望理論的框架效應指出個體面臨得利時傾向風險規避、面臨損失時傾向風險尋求，由於團體決策與個體決策的參考點不同，且淘汰與選擇本質上有不同的決策過程。本研究共有二個實驗，主要目的在於檢驗團體極化效應和選擇與淘汰之決策性質，是否會對框架效應產生調節作用。實驗一檢驗個人投資決策的方式是否會出現框架效應，並以同樣的問題分組進行團體決策，檢驗是否如預期會出現團體極化現象，結果發現在大額獲利、大額損失及小額損失的決策作業，團體極化效應明顯存在。實驗二針對不同的作業特性（選擇與淘汰），在不同的投資情境（獲利與損失），探討其框架效應，結果發現雖然決策的框架效應，並未因受到決策性質（選擇或淘汰）的調節，但獲利時趨向保守、損失時趨向冒險的框架效應仍然顯著。

關鍵字：框架效應、選擇、淘汰、展望理論、團體極化

ABSTRACT

　　The framing effect of prospect theory proposed that risk-aversive choice is preferred in gain situation whereas risk-seeking choice is preferred in loss situation. There are different reference point under individual decision and group decision. The aims of this research were to examine the moderating effects of group polarization and the nature of decision. Findings in experiment 1 indicated that group polarization was prominent in the cases of large-amount gain, large-amount loss, and small-amount loss. Results in experiment 2 showed that the framing effect of investment decision still existed, but was not contingent upon the frame of selection or rejection.

Keywords: framing effect, selection, rejection, prospect theory, group polarization

回目錄