產業專家會計師事務所對關係人交易之影響

THE IMPACT OF AUDITOR INDUSTRY SPECIALIZATION ON　

許智順

國立雲林科技大學管理研究所博士候選人 

簡俱揚

國立雲林科技大學會計學系副教授 

黃媺婷

國立雲林科技大學管理研究所博士候選人 

陳燕錫

國立雲林科技大學會計學系教授 

摘要

　　關係人交易存在利益衝突假說及效率交易假說兩種截然不同的觀點。關係人交易究竟係屬利益輸送的管道，或是效率經營的模式，過去文獻尚未獲得一致的結論，本研究認為這兩種截然不同的觀點並非無法同時存在，因此本研究探討關係人交易如果考量產業專家會計師事務所之後，是否可以抑制負面利益衝突的問題，並且促成正面效率交易的發生，亦即關係人交易與經營績效之關連性，是否存在產業專家之調節效果。實證結果發現：關係人交易會對公司的經營績效產生負向影響，然而納入產業專家之後，關係人交易與產業專家之交乘作用，會對公司的經營績效產生正向調節效果。實證結果支持產業專家能讓關係人交易由「利益衝突」轉為「效率交易」，產業專家會計師事務所能夠扮演除弊興利之角色，本研究為關係人交易的對立理論觀點及混亂實證證據提出一種解釋。　

關鍵字：關係人交易、產業專家、經營績效　

ABSTRACT

　　Two alternative views exist for the related party transactions, a conflict of interest view and an efficient transaction view. This study argues that both views do not always yield mutually exclusive conclusions. In this study, we attempt to disentangle the two contrasting views and predict that the association between related party transactions and firm performance is conditional on the moderating effect of auditor industry specialization. Empirical results reveal a negative relationship between related party transactions and firm performance, and a positive moderating effect of auditor industry specialization. This indicates that auditor industry specialization transfers the view of related party transactions from the conflict of interest to the efficient transaction. Thus, auditor industry specialization plays a moderating role in related party transactions. This study offers an explanation to the debate about the competing theoretical perspectives and the mixed prior empirical evidences of related party transactions.　

Keywords: Related Party Transactions, Auditor Industry Specialization, Operating　

回目錄

從交易成本與社會交換觀點探討醫療供應商夥伴間未來關係互動之影響因素

A STUDY OF THE DETERMINANTS OF MEDICAL SUPPLY PARTNERS’ INTERACTION AND FUTURE RELATIONS FROM TRANSACTION COST AND SOCIAL EXCHANGE PERSPECTIVES　

趙正敏

國立雲林科技大學工業工程與管理研究所博士班 

鄭博文

國立雲林科技大學工業工程與管理研究所教授 
國立雲林科技大學健康產業管理研究所教授 

摘要

　　成功的供應鏈管理可以提供醫院新的競爭優勢，信任與承諾是促進成功供應鏈與長久關係的關鍵因素。本研究的主要目的旨在探討交易成本理論與社會交換理論對未來的互動關係在發展的信任和承諾的供應鏈關係。本研究以台灣地區醫院、區域醫院與醫學中心之醫療機構中衛材採購相關人員為調查對象，採自陳式問卷方式調查。發出922份問卷，回收有效問卷321份，有效回收率為34.8%。採用結構方程模型（SEM）進行資料分析。研究結果顯示：資產特殊性、資訊共享、預期利益對信任產生正向影響；行為不確定性對信任產生負向影響。資產特殊性、資訊共享、關係時間對承諾產生正向影響。此外，信任對未來關係互動有顯著正向影響，但承諾未產生影響。此結果將可提供醫院在醫療供應鏈管理中，對供應商合作夥伴關係間支持和管理決策的參考，進一步將達到成功的醫療供應鏈管理。　

關鍵字：交易成本理論、社會交換理論、關係品質（信任、承諾）、結構方程模式

ABSTRACT

　　Successful supply chain management can provide hospitals with new competitive advantages. Trust and commitment are important factors of a successful long-term supply chain relationship. The primary purpose of this study is to investigate the role of transaction cost theory, social exchange theory, and the interaction of future relations in the development of trust and commitment in supply chain relationships. A survey was conducted of local community hospitals, regional hospitals, and medical centers in Taiwan. Using a self-report questionnaire, this study investigated hospitals’ procurement of people who are responsible for selecting medical device suppliers. From 922 distributed questionnaires, we received 321 completed questionnaires, yielding a response rate of 34.8 %. Using structural equation modeling (SEM), the results showed that the asset specificity, communication, and the perceived benefits have positive effects on trust, uncertainty has negative effects on trust. Asset specificity, information sharing, and relationship tenure have positive effects on commitment. In addition, trust has a significantly positive effect on interaction in future relations, whereas the effects of commitment are non-significant. These results can act as a reference for hospitals sustaining relationships with their supplier partners and making managerial decisions regarding medical device supply chain management. Furthermore, the findings are valuable for successful medical device supply chain management.　

Keywords: Transaction Cost Theory (TCT), Social Exchange Theory (SET), Relationship Quality, Structural Equation Modeling (SEM)　

回目錄

企業履行社會責任對員工組織公民行為之影響

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR　

周聰佑

國立勤益科技大學流通管理學系副教授 

陳彥廷

國立勤益科技大學流通管理學系助理教授 

吳佳玲

國立勤益科技大學流通管理學系碩士 

摘要

　　隨著國際化營運的發展與社會責任意識的提昇，企業社會責任已成為企業重視的議題。企業在擴張經營規模的同時，消耗的社會資源相對增加，對社會影響益趨擴大；因此，企業現將企業社會責任議題視為營運核心與重點策略。企業執行企業社會責任，雖視為其義務，但執行的同時若能獲得企業內部員工的認同，將使社會責任執行績效更佳；相對的，企業展現企業社會責任之際，亦會影響員工個人之組織公民行為的表現。因此，企業員工對於企業執行企業社會責任的認知與其對員工組織公民行為影響為何，值得深入探討。
研究中藉由文獻回顧確認企業社會責任之影響構面與問項，並利用問卷針對中部地區建設公司員工之進行施測與資料蒐集，共計取得378份有效問卷進行後續分析。研究結果顯示，企業社會責任對組織承諾、員工工作滿意與員工組織公民行為具有正向顯著影響，而企業社會責任可透過組織承諾與員工之工作滿意對員工之組織公民行為造成影響。

關鍵字：企業社會責任、組織承諾、工作滿意、組織公民行為　

ABSTRACT

　　With the development of internationalization and the promotion of corporate social responsibility, enterprises have paid more and more attentions to CSR topics. As enterprises expand business scope, at the same time, their consumption of social resources and impact on social benefits increased gradually. Hence, it is getting important for enterprises to take CSR issues into consideration as part of their core strategies. Although CSR is considered as enterprise’s obligations, CSR performance would be better if internal employees can consent to the CSR strategy; correspondingly, CSR execution would influence employees on carrying out their organizational citizenship behavior. Overall, it is significant to understand what perception employees possess when corporate carries out CSR, and the relationship between corporate CSR and employee’s perception toward organizational citizenship behavior.
First of all, the literature discussion is surrounding CSR topics and dimensions that affect CSR in order to construct the research model. A survey was conducted in designated industry in central Taichung, and 378 valid questionnaires returned for further analysis. The results reveal that enterprise’s CSR performance affects employee’s organizational commitment, job satisfaction, and organizational citizenship behavior significantly; more, organizational commitment has positive influences on employee’s job satisfaction. Furthermore, enterprises can promote employee’s organizational citizenship behavior in executing CSR through two mediators, organizational commitment and job satisfaction.　

Keywords: Corporate Social Responsibility, Organizational Commitment, Job Satisfaction, Organizational Citizenship Behavior　

回目錄

公司能力、關係網路與體制因素對廠商績效的影響－台商投資大陸的實證研究

THE EFFECT OF CAPABILITIES, RELATIONAL NETWORKS AND INSTITUTIONAL FACTORS ON PERFORMANCE – AN EMPIRICAL STUDY OF TAIWANESE FIRMS IN MAINLAND CHINA　

潘偉華

國立雲林科技大學企業管理系副教授 

翁正忞

僑光科技大學國際貿易運籌系副教授 

摘要

　　本研究在傳統資源基礎理論的基礎上，連結關係網路和體制概念，並藉由中國大陸台商的實證資料來驗證本研究的理論架構與推論，目的在延伸資源基礎理論的解釋力，將公司績效影響因素的討論，從公司內部的資源能力擴展到企業之間資源分享的合作概念，並兼顧體制環境對公司營運的影響效果。
本研究採問卷方式蒐集資料，針對中國大陸的製造業台商進行調查，有效問卷共計159份。經由階層迴歸分析驗證本研究的假設，得到實證結果包括：公司能力為市場績效的正向影響因素；體制環境對政企關係的市場效能具有增強的調節效果；體制環境對行銷能力的市場效能具有增強的調節效果；在檢驗市場績效的影響因素時，整合公司能力、關係網路和體制環境調節效果的模式，比單獨考慮公司能力的資源基礎理論模式有更高的解釋力。

關鍵字：資源基礎理論、公司能力、關係網路、體制環境、市場績效

ABSTRACT

　　This study provides an integrative framework that links up the resources-based theory with the concepts of relational networks and institutional theory to explore the effect of capabilities, relational networks and institutional factors on firm’s performance.
159 valid questionnaires were collected from the Taiwanese manufacturers in mainland China. The empirical study finds that: the firm’s capabilities have the positive effect on firm’s market performance; institutional factors have the positive moderating effect on the market effectiveness of B2G (business to government) relationship; and institutional factors also have the positive moderating effect on the market effectiveness of marketing capabilities. Besides, the integrative framework of this study offers a better interpretation for firm’s performance than the resources-based theory model.　

Keywords: Resources-Based Theory, Capability, Relation Network, Institutional Environment, Market Performance　

回目錄