學術界在服務主導邏輯(service-dominant logic)的推出之後，不論業界或學術界都開始瞭解到價值主張(value proposition)的重要性，強調透過參與(engagement)互動能夠提升組織的競爭力。然而，在日益複雜和相互關聯的生態系統中，如何有效管理資源，並整合和交換服務活動以提供組織成長基礎，成了組織所共同面臨的問題。此時，制度(institution)對這些合作和協調活動就發揮了重要作用。由於制度代表了人性化的設計，可持續組合和重組的可整合之資源，讓我們快速理解社會背景的結構性質，因此成為我們理解價值主張以及進行價值合作的重要元素。
　　本研究奠基於服務主導邏輯與制度邏輯觀點，旨在在探討基於互動的價值系統內之制度興業與價值共創。於此目的下，本研究試圖回答此研究問題：「一項制度興業是如何在面臨多重制度邏輯的環境中實踐並且共創價值？」。在研究方法上，本研究採質性個案並選擇某企業家的孝道興業歷程為個案來進行深度的實證探究。透過自我敘說與深度訪談所建構的個案中，本研究發現在多重制度共存的情況下，制度興業的過程面臨制度之間所形塑的限制，而克服限制的關鍵在於興業家所提出的價值主張能否吸引既有制度內的核心行動者以及能否於制度內扮演合適的角色並能在該角色下與相關利害關係人進行資源整合，這不僅能讓興業制度化並能整合不同的制度以達價值共創之成果。
　　藉由孝道跪安禮實踐活動引進新營國小的歷程與理論對話，本研究發現價值主張在制度引進時，是不可或缺的元素，但在制度引進後，制度成了價值主張永續的關鍵。本研究也歸納出在孝道跪安禮引進到新營國小的歷程中如何應用理論視角解決面臨的問題。以期本研究能讓日後希望引進新制度到組織內的人做為借鏡。

After the introduction of the dominant logic of the service, both the industry and the academia have begun to understand the importance of the value proposition. By engaging in the organization interaction, we can enhance the competitiveness of the organization. However, in an increasingly complex and interrelated ecosystem, how to effectively manage resources and integrate and exchange service activities to provide the basis for organizational growth has become a common problem faced by organizations. At this point, the system played an important role in these cooperation and coordination activities. In short, institutions represent the humanly devised, integrable resources that are continually assembled and reassembled to provide the structural properties we understand as social context and thus are fundamental to our understanding of value co-creation processes.

Therefore, this study uses qualitative research methods and single case study to explore the process of filial piety rituals to introduce a new business process, so as to explore what challenges will they face when a new institution tries to introduce to a highly institutional environment. How the value of filial piety to help overcome these difficulties, and how to carry out the value co-creation in the case of filial piety rituals, and explore the effectiveness of the filial piety rituals.

This study finds that the value proposition is an indispensable element in the introduction of the system, but after the introduction of the system, the system has become the key to the value proposition of the sustainable development of the system. This study also summarizes the difficulties in the introduction of the filial piety rituals into the new business, and how to solve the problems faced by the theoretical perspective. So that this study can make future hope to expand filial piety or the introduction of new systems to the organization as a mirror.

Badaracco, J. (1991). The knowledge link: How firms compete through strategic alliances: Harvard Business Press.
Ballantyne, D. (2003). A relationship-mediated theory of internal marketing. European Journal of marketing, 37(9), 1242-1260.
Ballantyne, D., Frow, P., Varey, R. J., & Payne, A. (2011). Value propositions as communication practice: Taking a wider view. Industrial Marketing Management, 40(2), 202-210.
Ballantyne, D., & Varey, R. J. (2006). Creating value-in-use through marketing interaction: the exchange logic of relating, communicating and knowing. Marketing Theory, 6(3), 335-348.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
Bititci, U. S., Martinez, V., Albores, P., & Parung, J. (2004). Creating and managing value in collaborative networks. International Journal of Physical Distribution & Logistics Management, 34(3/4), 251-268.
Bohling, T., Bowman, D., LaValle, S., Mittal, V., Narayandas, D., Ramani, G., & Varadarajan, R. (2006). CRM implementation effectiveness issues and insights. Journal of Service Research, 9(2), 184-194.
Bower, M., & Garda, R. A. (1985). The role of marketing in management. McKinsey Quarterly, 3(1).
Chandler, J. D., & Lusch, R. F. (2015). Service systems: a broadened framework and research agenda on value propositions, engagement, and service experience. Journal of Service Research, 18(1), 6-22.
Constantin, J. A., & Lusch, R. F. (1994). Understanding resource management.
DiMaggio, P. J. (1988). Interest and agency in institutional theory. Institutional patterns and organizations: Culture and environment, 1, 3-22.
Fligstein, N. (1997). Social skill and institutional theory. American behavioral scientist, 40(4), 397-405.
Fligstein, N., & Mara-Drita, I. (1996). How to make a market: Reflections on the attempt to create a single market in the European Union. American journal of sociology, 102(1), 1-33.
Frow, P., & Payne, A. (2011). A stakeholder perspective of the value proposition concept. European Journal of marketing, 45(1/2), 223-240.
Grönroos, C., & Ravald, A. (2011). Service as business logic: implications for value creation and marketing. Journal of Service Management, 22(1), 5-22.
Graham, J., & Barter, K. (1999). Collaboration: A social work practice method. Families in Society: The Journal of Contemporary Social Services, 80(1), 6-13.
Grant, R. M. (1991). The resource-based theory of competitive advantage: implications for strategy formulation. California management review, 33(3), 114-135.
Gummesson, E. (2008). Extending the service-dominant logic: from customer centricity to balanced centricity. Journal of the Academy of Marketing Science, 36(1), 15-17.
Halinen, A., & Törnroos, J.-Å. (2005). Using case methods in the study of contemporary business networks. Journal of Business Research, 58(9), 1285-1297.
Hallett, C., & Birchall, E. (1992). Co-ordination and child protection. A Review of the Literature.
Handfield-Jones, H., Michaels, E., & Axelrod, B. (2001). Talent management: A critical part of every leader's job. Ivey Business Journal, 66(2), 53-74.
Hoepfl, M. C. (1997). Choosing qualitative research: A primer for technology education researchers.
Håkansson, H., & Ford, D. (2002). How should companies interact in business networks? Journal of Business Research, 55(2), 133-139.
Hvinden, B. (1994). Divided against itself: A study of integration in welfare bureaucracy: Oxford University Press, USA.
Lanning, M. J. (1998). Delivering profitable value: A revolutionary framework to accelerate growth, generate wealth, and rediscover the heart of business: Da Capo Press.
Lanning, M. J., & Michaels, E. G. (1988). A business is a value delivery system. McKinsey staff paper, 41(July).
Lawrence, T. B., & Phillips, N. (2004). From Moby Dick to Free Willy: Macro-cultural discourse and institutional entrepreneurship in emerging institutional fields. Organization, 11(5), 689-711.
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry (Vol. 75): Sage.
Lusch, R. F., & Webster Jr, F. E. (2011). A stakeholder-unifying, cocreation philosophy for marketing. Journal of Macromarketing, 31(2), 129-134.
Maglio, P. P., & Spohrer, J. (2008). Fundamentals of service science. Journal of the Academy of Marketing Science, 36(1), 18-20.
Maglio, P. P., Vargo, S. L., Caswell, N., & Spohrer, J. (2009). The service system is the basic abstraction of service science. Information Systems and e-business Management, 7(4), 395-406.
Martin, R. L., & Osberg, S. (2007). Social entrepreneurship: The case for definition. Stanford social innovation review, 5(2), 28-39.
Mason, J. (2002). Qualitative researching: Sage.
Myers, M. D. (2013). Qualitative research in business and management: Sage.
Payne, A. F., Storbacka, K., & Frow, P. (2008). Managing the co-creation of value. Journal of the Academy of Marketing Science, 36(1), 83-96.
Penrose, E. T. (2009). The Theory of the Growth of the Firm: Oxford University Press.
Prahalad, C. K., & Ramaswamy, V. (2004). Co-creation experiences: The next practice in value creation. Journal of interactive marketing, 18(3), 5-14.
Rallis, S. F., & Rossman, G. B. (1998). Learning in the field: An introduction to qualitative research. Learning in the field: an introduction to qualitative research.
Smith, A. (1976). An inquiry into the nature and causes of the wealth of nations (ed. RH Campbell, AS Skinner, and WB Todd).
Snape, D., & Spencer, L. (2003). The Foundation of Qualitative Research in Ritchie. J and Lewis. Qualitative Research Practises: A Guide for Social Science Students and Researchers.
Tolbert, P. S., & Zucker, L. G. (1999). The institutionalization of institutional theory. Studying Organization. Theory & Method. London, Thousand Oaks, New Delhi, 169-184.
Tsiotsou, P. R. H., Professor Jochen Wirtz, A., Koskela-Huotari, K., & Vargo, S. L. (2016). Institutions as resource context. Journal of Service Theory and Practice, 26(2), 163-178.
Vargo, S. L., & Akaka, M. A. (2012). Value cocreation and service systems (re) formation: A service ecosystems view. Service Science, 4(3), 207-217.
Vargo, S. L., & Lusch, R. F. (2004). Evolving to a new dominant logic for marketing. Journal of marketing, 68(1), 1-17.
Vargo, S. L., & Lusch, R. F. (2008a). Service-dominant logic: continuing the evolution. Journal of the Academy of Marketing Science, 36(1), 1-10.
Vargo, S. L., & Lusch, R. F. (2008b). Why “service”? Journal of the Academy of Marketing Science, 36(1), 25-38.
Vargo, S. L., & Lusch, R. F. (2010). From repeat patronage to value co-creation in service ecosystems: a transcending conceptualization of relationship. Journal of Business Market Management, 4(4), 169-179.
Vargo, S. L., & Lusch, R. F. (2011). It's all B2B… and beyond: Toward a systems perspective of the market. Industrial Marketing Management, 40(2), 181-187.
Vargo, S. L., & Lusch, R. F. (2016). Institutions and axioms: an extension and update of service-dominant logic. Journal of the Academy of Marketing Science, 44(1), 5-23.
Venkataraman, H., Vermeulen, P., Raaijmakers, A., & Mair, J. (2016). Market meets community: Institutional logics as strategic resources for development work. Organization Studies, 37(5), 709-733.
Webster Jr, F. E. (1994). Defining the new marketing concept (Part 1). Marketing management, 2(4), 22.
Yang, K.-s. (1988). Will societal modernization eventually eliminate cross-cultural psychological differences?
Yin, R. K. (2009). Case study research: Design and methods. 4 uppl. Thousand Oaks, CA.
李慶芳. (2013). 質化研究之經驗敘說: 質化研究的六個修煉. 新北市: 高立.
洪偉強, 徐., 洪郁雯, & 蘇致遠. (2011). 了解使用者如何在不同型態的醫院資訊系統開發專案中實現價值共創. Paper presented at the 第十七屆資訊管理暨實務研討會, Tainan, Taiwan.
涂敏芬. (2012). 對抗制度的創新: 策略行動者的能動性實踐. 臺大管理論叢, 22(2), 87-118.
黃士哲, & 葉光輝. (2013). 父母教養方式對青少年雙元孝道信念的影響效果: 中介歷程的探討. 本土心理學研究(39), 119-164.
葉光輝. (1997). 台灣民眾之孝道觀念的變遷情形. 九 O 年代的台灣社會: 社會變遷基本調查研究系列二 (下). 台北市: 中研院社研所籌備處.
蔡敦浩, 王慧蘭, & 劉育忠. (2011). 敘說探究的第一堂課. 臺北市: 鼎茂.