本研究主要是以制度理論觀點，探討台灣商管學術研究與產業發展之間的關係。許多人相信，管理學術有其實用面，應該會與產業所關心的範圍息息相關，但是制度理論卻認為，以學校教師為主的學術研究往往受到制度環境影響，而產業發展則受到技術環境影響，兩者並不相似。緣此，本研究試圖比較何種觀點較適合解釋台灣戰後60年來的商管學術研究發展。首先，本文將以國科會及TSSCI管理學門認可的優質學報之論文為對象，透過貫時性內容分析，針對論文的議題、產業與領域，分析台灣商管學術研究取向的變化。同時，以天下雜誌的封面主題來代表產業界所關心的現象，也分析其涵蓋的議題、產業與領域，並與學術期刊進行比較。結果發現，制度理論似乎較能解釋過去台灣的商管學術研究發展，本研究最後並提出相關的討論與建議。

This study aims to discuss the relationship between the research in business administration in Taiwan and industrial development in from the perspective of institutionalism. Many have suggested that the science of business administration has practical dimensions, thus should be closely associated with the issues concerned by the industry. However, the theories of institutionalism indicate that academic research that are mainly by lecturers are often influenced by institutional environment, while industrial development is subjected to technical environment. Thus, the two are different. This paper attempts to find out the perspective that best explains the academic research development in the field of business administration in Taiwan over the 60 years after the war. First, this paper reviews the articles published on high quality journals recognized by the National Science Council and TSSCI Journal of Management, and analyzes the changes in the research orientations based on the topics, industries, and fields of the articles by longitudinal content analysis. It also refers to the cover stories of the Common Wealth magazine as the issues concerned by the industries, and analyzes their topics, industries, and fields. Comparison of the two finds that institutionalism can explain the academic research development in business administration in Taiwan. Lastly, discussions and suggestions are provided.