高階管理者所抱持的意識形態會深遠影響企業組織的運作。本研究從決策風格、控制系統與利益焦點三個內涵構面，探討組織家族主義或管理專業主義之管理型態，如何影響財報品質。
本研究以Ｐ公司為研究個案，透過深度訪談，研究結果顯示，組織家族主義的管理型態以永續經營願景/價值為焦點，因長期導向的決策風格及使用文化導向的控制系統，有助於提升財報品質。
管理專業主義的管理型態因聚焦於財務績效，因利潤導向的決策風格及使用市場導向的控制系統，會降低財報品質。然而，管理專業主義若能強化法治導向的控制系統，則有助於提升財報品質。本研究建議，進入管理專業主義時期的家族企業，應輔以的長期導向決策風格，並強化法治導向的控制系統，融合組織家族主義與管理專業主義管理型態二者之優點，方能強化財報品質，達成永續經營之目標。

This study examines how management style changed over time in family businesses, from traditional family businesses to organized family and professional periods of management, in connection to the quality of financial reporting.
The case study method in qualitative research was adopted to conduct an in-depth study and conclusions were made based on the findings; using the corporate characteristics of organized familyism and management professionalism in Chen (2006), which includes three main factors: decision-making style, control system, and focus of interest, to verify the strengths and weaknesses of management style affecting the quality of financial reporting.

The following conclusions were drawn from the study
1. Long-term orientation strengthens the quality of financial reports, while profit orientation weakens the quality of financial reports.
2. Culture orientation strengthens the quality of financial reports, while market control weakens the quality of financial reports.
3. The rule of law system strengthens the quality of financial reports, whereas the rule of man is less controllable and depends on the philosophy of the operator and the internal management system of the business.
4. The family of business organization is guided by the vision/value of the business organization to improve the quality of financial reports, while the professional period of management will improve the quality of financial reports due to the good morals and professionalism of professional managers. However, we still have to pay attention to the professional period of management, personal performance, and financial linkage, which can reduce the quality of financial reports.
In the era of family businesses with centralized ownership, the quality of financial reports was improved by the balance of members, while in the era of management professionalism, the quality of financial reports can be affected by personal performance. Therefore, effective internal management by professional managers and decentralization of ownership are the key influences.

Suggested Ideas for Future Businesses：
This study suggests that the management style of family businesses should employ a mixture of two types of managers, integrating family culture and avoiding the bias of standards caused by the rule of man, supplemented by the concept of the rule of law with standardized control to achieve business goals.

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