目前有關個人與組織文化價值契合的研究，皆在探討單一文化價值契合對員工效能的影響，鮮少以多重文化價值契合的概念進行實證研究，區辨不同類型的文化價值契合對員工個人效能的影響效果。本研究以一家臺灣集團企業旗下27家分子企業的983位員工為樣本，採用多重文化價契合的概念，探討員工個人與組織、集團、及產業價契合對其組織承諾、工作滿意、離職意願、工作續放的影響，據以區辨此三種文化價值契合類型對這些放標變項的相對預測力與影響力。研究結果發現，除了「個人-組織」文化價值契合對員工工作效能有顯著的預測力外，「個人-產業」及「個人-集團」的文化價值契合也對效標變項具有相當的影響有，顯示此三類文化價值契合能有效地預測員工的工作效能。本結果支持了多重文化價契合的論點，組織文化的研究不應將組織獨立於環境脈絡之外，應將組織的外部環境要納入研究考量。再者，本研究也發現，文化價值契合經由組織承諾，而對員工的工作滿意、離職意願、及工作表現發生作用，可見組織承諾在文化價值契合與工作態度及工作表現上，扮演著中介變項的角色。針對上述研究結果，本研究做了更進一步的討論，並說明此結果在管理實務上的涵意。

The relation between organizational culture and employee effectiveness has generally been researched within a single organizational culture. Few studies attempted to investigate this relationship in the context of multi-cultural organizational values. However many business groups in Taiwan own various subsidiary organizations that differ their organizational cultural values. Therefore it is possible to distinguish the effects of different sets of cultural value fit on employees’ effectiveness. In this study, 938 employees from twenty-seven subsidiaries of a Taiwanese business group were surveyed, and the data were analyzed at the individual level. We adopted three levels of value fit, person-organization, person-business group, and person-industry, to investigate the effects on outcome variables, including continuance commitment, normative commitment, job satisfaction, turnover intention, as well as job performance. Two major findings were revealed in the result. First after controlling the demographic variables )i.e. age, sex, tenure, and educational level), all types of value fit had significant effects on continuance commitment, normative commitment, job satisfaction, and turnover intention. However, the directions of these effects were somehow different. More specifically, the person-organization value fit had positive effects on normative commitment and job performance, while the person-industry value fit had a negative effect on normative commitment. Moreover, the person-business group value fit had a negative effect on job satisfaction. These findings show that various types of value fit were significantly related to employee effectiveness. Also, all the types of fit were mutually related to the another in a dynamic way. Concisely, for an integrative framework of cultural studies in organizational settings, a broader perspective with both internal and external contexts must be considered. Second, the value fit in multilevel culture showed significant predictability to the continuance commitment and normative commitment, which in turn, affected other criteria variables, such as job satisfaction, turnover intention, and job performance. Thus, it implied that organizational commitment serves as a mediator of the relationship between the value fit and employees’ job attitudes as well as working behavior. That is, the value fit in multilevel culture plays a critical role in shaping employees’ job attitudes and behaviors in terms of their organizational commitment. Implications on future research and practice in management of organizational culture were discussed.