| 研究生: |
陳茂成 Chen, Mao-Cheng |
|---|---|
| 論文名稱: |
企業永續經營關鍵因素之研究 The study of the key factors for the corporate sustainable management |
| 指導教授: |
呂金河
Leu, Ching-Ho |
| 學位類別: |
碩士 Master |
| 系所名稱: |
管理學院 - 高階管理碩士在職專班(EMBA) Executive Master of Business Administration (EMBA) |
| 論文出版年: | 2003 |
| 畢業學年度: | 91 |
| 語文別: | 中文 |
| 論文頁數: | 105 |
| 中文關鍵詞: | 企業文化 、經營績效 、永續經營 |
| 外文關鍵詞: | corporate culture, sustainable management, operation performance |
| 相關次數: | 點閱:265 下載:109 |
| 分享至: |
| 查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報 |
美國能源巨人安隆公司(Enron)於西元2001年底,因假帳風波宣告倒閉,聲請破產保護資產額高達634億美元,迄今為全球史上第一大破產倒閉事件,且波及負責財務稽核與簽證的百年老店安達信公司(Arthur Andersen);此「安隆事件」引發吾人對有關「企業永續經營」的研究動機、方向與目的;針對企業的構成、各種經營活動、生命週期、重整再生與永續經營之相關議題,作縝密的文獻探討,且斟酌引用及推導相關實證結果與理論為本問卷問項與研究假設,並審慎選取企業文化、經營績效與永續經營為本研究主題:「企業永續經營關鍵因素之研究」的三大構面。
本研究以台灣地區上市上櫃公司為調查對象,隨機抽樣發放問卷,將有效回收樣本觀察值輸入SPSS系統作統計分析;先檢定其信效度,並萃取企業文化之因素且命名為:創新文化、誠信文化、務實文化與效率文化等四類;經營績效之因素為競爭優勢與獲利導向等兩項;永續經營之因素為持續改善與社會認同等兩種;再將此八個因素與產業別、地區別作基本敘述統計分析以及因素、變異數、迴歸模式、典型相關、集群、區別與線性結構關係模式等分析;實證結果皆能支持研究假設,且綜合結論出:「企業永續經營之影響因素眾多,但其關鍵因素為:競爭優勢、持續改善與社會認同等三項」。
本研究結論期能推論於整個母體,使企業的經營能獲得實質的利益;本研究發現誠信行為與文化以及成本的控制改善才是企業永續經營之最基本的必要條件之一;然企業的務實文化卻平均偏低,表示企業的經營投機性很高,正凸顯出不確定性與賭性的企業經營心態與價值觀,此法並不足取;且發現企業經營的未來趨勢可能愈重視於社會認同,值得觀察注意。
另以不同的角度與思維,供後續研究者展開更具價值的學術研究參考;若能進以專家訪談與個案研究法作全球性取樣、完全排除個人主觀認知的誤差且建構一公正合適的衡量標準等方法進行研究,則其研究結論將益臻於完美。
Enron, the largest bankruptcy in the history of the United States occurred in 2001, with the amount as huge as US$63.4bm, primarily because of its operation failure and false financial statements. In connection with this, Anderson, Enron’s external auditor and the biggest 5th accounting firm in the world with more than hundred years of reputation collapsed shortly after. The events caused the author’s motive, direction and object to research on how the corporate to achieve sustainable management.
This research conducts deliberate literature review on the issues, such as enterprise’s construction, operational activities, life cycle, reorganization, and sustainable management. Referring to the literature review and relevant theorem and empirical results, the questionnaire and the research hypothesis are set forth. Corporate culture, operation performance and sustainable management are deliberately selected as the three phases of the research on the key elements of sustainable management of the corporate.
This research targets the listed companies of TSE and OTC in Taiwan as the investigated companies. Questionnaires are sent to the companies randomly selected. SPSS is employed as the analytical tool.
The reliability and the validity of the collected date are evaluated. Four factors of corporate culture are extracted and named as innovation culture, sincerity and honesty culture, realistic culture and efficiency culture. Two factors of operation performance are extracted and named as competitive advantage and profit orientation. Two factors of sustainable management are extracted and named as sustainable improvement and society identification. Theses eight factors are then analyzed with different industries and regions by employing descriptive statistics and multivariate statistical analysis such as factor analysis, analysis of variance, regression analysis, canonical correlation analysis, cluster analysis, discriminate analysis and liner structure relation model.
The result of the research supports the hypothesis set forth. It is concluded that the sustainable management of the corporate would depend on many factors of which competitive advantage, sustainable improvement and society identification tend to be the key factors.
The research infers that the conclusion may apply to all the listed companies in the population. They are expected to achieve substantial benefit from exercising the factors. The research finds that the sincerity and honesty culture as well as the effort to control and improve the cost may lead to sustainable management of the corporate. But the realistic culture is relatively low, some of the enterprises tend to be speculative and should not be followed. The society identification will certainly pay more attention to this in the future.
This study attempts to set forth a different perspective and thinking for the relevant research. Follow-up researchers are recommended to adopt specialist interview and case study, expand sample size, exclude subjective cognition, and construct other fair and appropriate measurement approaches to refine the research.
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