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題名:文化與策略的交互作用對公司績效的影響
作者:田耕銘
作者(外文):Tien, Keng-Ming
校院名稱:國立政治大學
系所名稱:會計學系
指導教授:吳安妮
學位類別:博士
出版日期:2017
主題關鍵詞:管理控制系統非正式控制公司文化競爭策略Management controlInformal controlCorporate cultureCompetitive strategy
原始連結:連回原系統網址new window
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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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