企業成長的模式除了可以在本業繼續深耕以外，亦可透過多角化方式進入其他產業。本研究之對象C個案從石化業跨進TFT-LCD產業，正式多角化轉型進入高科技的光電產業發展，不僅帶動集團轉型、營收擴張，並帶動南科光電聚落成型。
本研究希望以企業多角化轉型策略為起點，探討企業在轉型過程中有關文化調適的相關問題，透過深度訪談，針對組織成員面對企業轉型時之心理調適、生活調適、文化調適、及工作調適等四大層面進行晤談；並結合Ferguson and Dickinson提出之關鍵成功因素特性，藉由內容分析找出C個案公司在進行多角化轉型時的關鍵成功因素及其因應策略。
本研究發現，企業在進行多角化轉型時，應注意文化調適之問題，此一問題不僅對企業轉型具有決定性影響，也對員工心理、生活及工作產生衝擊。因此，這對企業、管理者及員工皆是值得關注之課題 。從組織（管理者）及員工兩種角度來看，個案公司進行多角化轉型時文化調適之關鍵成功因素，溝通機制、文化共識、時間管理、專業能力、教育訓練、薪資待遇等都是其認為相當重要的因素。兩種角度的差異性觀點，管理者必須在領導、員工關懷、人力調派、績效考核等層面特別注意。而員工則必須有清楚的生涯規劃，並做好時間管理及壓力管理，具備正確的工作價值觀，方能度過文化轉型的過程。

The growth model of business includes not only continuously rooting itself in the original industry, but also adopting diversification strategy to get into other industries. The case of C-Company used was from the petrochemical industry stepped into the TFT-LCD industry, and formally diversified and transformed into the development of high-tech optoelectronics industry. This strategy not only leads to the transformation of the business group, revenue expansion, but also promotes photoelectric cluster forming in the Tainan Scientific Industrial Park.
This study expects to explore the key success factors of cultural adaptation in the business transition process as the corporate conducts diversification strategy, and makes use of in-depth interviews to study the psychological adaptation, life adaptation, cultural adaptation and working adaptation of the organization members in facing the business transformation. Besides, we combine the characteristics of key success factors (KSF) proposed by Ferguson and Dickinson, and utilize interview content analysis to identify the KSF and strategies of the C-Company during the diversification transformation process.
This study found that the enterprises should pay attention to the issues of cultural adaptation in diversification transformation. This has a decisive influence not only on business transformation, but also on employees' psychological, living and working. Therefore, this subject is worthy to concern for the enterprise, managers and staff. From the organization (manager) and (employee) points of view, communication mechanism, cultural consensus, time management, professional competence, education and training, salary, etc., are the most important KSF of cultural adaptation as the company implements the diversification transformation. But if we check the differences between the issues of managers and their employees, the managers must pay particular attention to the dimensions of leadership, employee care, human resource deployed, performance appraisal and so on. The employees accordingly must have a clear career planning, better time management and stress management, and have the correct values in order to get over the process of cultural transformation.

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