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題名:旅館業利害關係人整合、永續發展策略與永續績效關係之研究
作者:石玉
作者(外文):SHI,YU
校院名稱:國立臺北大學
系所名稱:企業管理學系
指導教授:蔡坤宏
張惠真
學位類別:博士
出版日期:2020
主題關鍵詞:利害關係人整合企業永續做法企業永續績效供應商需求顧客需求旅館業stakeholder integrationcorporate sustainability practicessustainability performancesupplier demandcustomer demandhospitality
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本研究基於企業資源基礎觀和資源依賴理論,提出含權變的過程理論模型,以探討利害關係人整合、企業永續做法與企業永續績效之間關係,並探究供應商及顧客需求對企業永續做法透過環境績效、社會績效作用於財務績效的過程之影響。本研究提出如下假說:(1)利害關係人整合對企業永續做法有正向影響;(2)企業永續做法對企業永續績效有有正向影響;(3)環境績效、社會績效對財務績效有正向影響;(4)企業永續做法對利害關係人整合與企業永續績效之關係有中介效應;(5)環境績效、社會績效對企業永續做法與財務績效之關係有中介效應;(6)供應商及顧客需求對正向調節環境績效、社會績效的中介效應強度。本研究針對華東地區世界遺產旅遊景點附近的旅館業高管進行問卷調查,獲取225份有效樣本,並採用普通最小二乘法回歸(OLS)及拔靴分析法(bootstrap analyses)驗證上述假說關係。實證結果顯示:(1)利害關係人整合正向影響企業永續做法;(2)企業永續做法正向影響環境績效及社會績效,但負向影響財務績效;(3)環境績效及社會績效正向影響財務績效;(4)企業永續做法對利害關係人整合與社會績效間正向影響關係有部分中介效應,對利害關係人整合與環境績效、財務績效間關係無中介效應;(5)環境績效及社會績效對企業永續做法與財務績效間正向影響關係均有部分中介效應;(6)供應商需求正向調節社會績效的中介效應,而顧客需求正向調節環境績效的中介效應。本研究藉由實證補足理論缺口並深化企業永續策略領域之學理外,對旅館業利害關係人整合、永續策略及其績效管理亦具有重要的實務意涵。
This study proposes a process model with contingency by drawing on a resource-based perspective of the firm and resource dependence theory to examine the relationships between SI, CSPs and sustainability performance, and study how supplier and customer demands impact the process from CSPs to financial performance (FP) via environmental performance (EP) and social performance (SP). It hypothesizes that: SI has a positive effect on CSPs (H1); CSPs positively affects sustainability performance (i.e. EP, SP and FP) (H2a, H2b, H2c); EP and SP have a positive effect on FP (H3a, H3b); CSPs have a mediating effect on the relationship between SI and sustainability performance (H4a, H4b, H4c); EP and SP may mediate the CSPs – FP link (H5a,H5b); and that supplier demand, customer demand may positively moderate the mediating effect of EP and SP (H6a, H6b, H7a, H7b). Data from 225 hotels near World Cultural Heritage Site tourist attractions in East China were utilized for hypothesis testing. The assumed relationships be tested using the ordinary least squares regression and bootstrap analyses. Empirical results show that: (1) SI favors CSPs; (2) CSPs favor EP and SP but hinder FP; (3) EP and SP support FP; (4) CSPs partially mediate the positive relationship between SI and SP, but not mediate the SI-EP linkage and the SI-FP linkage; (5) EP and SP partially mediate the effect of CSPs on FP; and (6) supplier demand positively moderates the mediating effect of SP on the relationship between CSPs and FP, while customer demand positively alleviates the mediating effect of EP on the relationship between CSPs and FP. The findings also advise mangers that in addition to develop SI, hotels should respond to upstream and downstream demand in the supply chain when hotels implement CSPs.
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