第五章 結論與建議
第二節 研究貢獻與未來研究建議
(一) 過去 MCS 相關文獻大多針對 MCS 單一子系統進行研究，例如預算系統、
資訊系統(Merchant, 1985; Chenhall & Morris, 1986)，因而過去研究缺乏整體 性觀點，本研究採以權變理論的五大因素進行實證研究，大部分假設皆獲得 支持，因此未來的相關研究可運用權變理論的概念進行後續研究。
(二) 過去 MCS 之研究未針對策略群組特性與管理控制系統進行分析，本研究採 以廠商的供貨對象結合 Porter 的競爭策略分類與 MCS 之間的相關性，進行 質性研究。
二、研究限制與未來研究方向的建議
本研究以整體性觀檢視汽車零組件製造產業在 MCS 的情況，主要目的在研 究不同策略群組如何依權變因子搭配適合之 MCS，然而尚有許多受限制之處：
(一) 本研究尚未納入組織績效變數的衡量，使得企業 MCS 的運用能有最直接的 證明依據。
(二) 本研究所引用之 MCS 相關文獻，由於國內較缺乏此類研究，故大部分引用 國外文獻，易造成無法充分代表台灣汽車零件組製造廠商。
(三) 本研究僅針對汽車零件組製造廠商為研究對象，不足以推論到其他的製造業 或服務業之 MCS 使用情況。
(四) 本研究採用個案訪談的質性研究為主，再以結構式問卷為輔，未利用大量問 卷收集相關量化資料，來強化研究佐證。
除了基於上述之研究限制，本研究尚有幾點未能詳細討論之處，建議未來後 續研究可由以下幾點進行探討：
(一) 本研究利用個案訪談結論來分析與解說策略群組與 MCS 之相關性，建議後 續可考慮採用大量發放問卷的方式，收集相關量化資料，進行 MCS 的實證 研究。
(二) 本研究提出權變理論的一般性管理控制系統架構，但僅針對汽車零件組製造 產業為主。然而不同產業所面臨的環境、技術、策略特性等皆不相同，而在 設計管理控制系統時是否應考量外在條件而加以調整，可留待後續研究針對 不同性業做進一步探討研究。
71
參考文獻
中文部分：
1. 中山大學企業管理學系，管理學：整合觀點與創新思維，前程企管，2006。
2. 方至民，企業競爭優勢，前程企管，2000。
3. 方至民、鍾憲瑞，策略管理：建立企業永續競爭力，2006。
4. 司徒達賢，策略管理新論：觀念架構與分析方法，智勝文化，2001。
5. 吳思華，策略九說，臉譜文化事業，1998。
6. 吳嘉慧，顧客導向服務策略、管理控制系統與企業績效關聯性之研究，國立 中正大學會計學研究所未出版碩士論文，2005。
7. 周旭華譯，競爭策略，天下文化，1998。
8. 林晉寬，從資源基礎理論探討資源特性與成長策略之關係，國立政治大學企 業管理研究所博士論文，1995。
9. 邱正洋，管理控制系統對策略形成影響之研究-以企業規模為變數，國立中 山大學企業管理學系未出版碩士論文，2007。
10. 侯崙霄，企業在兩岸對 ERP 系統製造功能需求之差異探討-以台灣汽車零件 業為例，元智大學資訊研究所資訊管理組未出版碩士論文，1991。
11. 徐作聖、邱奕嘉，高科技創新與競爭，遠流出版，2000。
12. 許博智，顧客資本之管理與創造：管理控制系統之角色，國立中正大學會計 學研究所未出版碩士論文，2005。
13. 陳振洋，ODM 策略之理論架構與實證，台灣大學商研所博士論文，1997。
14. 陳嵩、陳光偉，製造能力與業務型態之配適分析-台灣資訊硬體製造業之實 證，商管科技季刊，2001。
15. 黃莉方，台灣中小企業管理控制系統之設計，東海大學會計學系未出版碩士 論文，2004。
16. 經濟部技術處，2006 汽、機、自行車產業年鑑，2006。
17. 葉重新，教有研究法，心理出版，2001。
18. 龍冠海，社會學，三民書局，1993。
英文部分：
Abernethy, M. & Brownell, P. (1997). Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls. Accounting, Organizations and Society, 22(3/4), 233-248.
Abernethy, M. A. & Brownell, P. (1999). The Role of Budgets in Organizations Facing Strategic Change: An Exploratory Study. Accounting, Organizations and Society, 24(3), 189-204.
Abernethy, M. A. & Lillis, A. M. (1995). The impact of Manufacturing Flexibility on Management Control System Design. Accounting, Organizations and Society, 20, 241-258.
Andrews, K. (1971). The Concept of Corporate Strategy, Homewood, Illinois:
Dow-Jones-Irwin.
Anthony, R. N. (1965). Planning and Control Systems: A Framework for Analysis.
Harvard University Press.
Anthony, R. N., & Govindarajan, V. (2001). Management Control Systems, 10th ed., McGraw-Hill: Irwin.
Anthony, R. N., & Govindarajan, V. (2006). Management Control Systems, 12th ed., McGraw-Hill: Irwin
Anthony, R. N., Dearden, J. & Bedford, N. M. (1989). Management Control Systems, 6th ed., Homewood, Ill.: Irwin.
Bain, J. S. (1956). Barriers to New Competition, MA: Harvard University Press.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Bouwens, J. & Abernethy, M. A. (2000). The Consequences of Customization on management Accounting System Design, Accounting, Organizations and Society, 25(3), 221-259.
Brownell, P. (1985). Budgetary Systems and the Control of Functionally Differentiated Organizational Activities. Journal of Accounting Research 23, 502-512.
Burack, E. (1982). A Commentary and Critique of Four Organizational Behavioral Models. In Hellriegel at al. Management. 450
Burns Jr., W. J. & Waterhouse, J. H. (1975). Budgetary Control and Organizational Structure. Journal of Accounting Research, 177-203.
73
Chandler, A. D. (1962). Strategy and Structure: Chapters in the History of Industrial Enterprise, Cambridge, Mass: M.I.T. press.
Chenhall, R. H. & Morris, D. (1986). The Impact of Structure, Environment and
Interdependencies on the Perceived Usefulness of Management Accounting Systems.
Accounting Review 61, 16-35
Chenhall, R. H. & Morris, D. (1995). Organic Decision and Communication Processes and management Accounting Systems in Entrepreneurial and
Conservative Business Organizations. Omega, International Journal of management Science, 23(5), 485-497.
Chenhall, R. H. (1997). Reliance on Manufacturing Performance Measures, Total Quality management and Organizational Performance. Management Accounting Research, 8, 187-206.
Chenhall, R. H. (2003). Management Control Systems design Within Its
Organizational Context: Findings from Contingency-Based Research and Directions for the Future. Accounting, Organizations and Society, 28, 127-168
Chong, V., & Chong, K. (1997). Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. Accounting and Business Research, 27(4), 268-276.
Cool, K. O. (1985). Strategic Group Formation and Strategic Group Shifts: A Longitudinal Analysis of U.S. Pharmaceutical Industry, 1963-1982. Ph. D., Dissertation, Purdue University.
Daft R. L. & Macintosh, N. B. (1984). The Nature and Use of Formal Control Systems for Management Control and Strategy Implementation. Journal of Management, 10, 43-66.
Daft R. L. (2007). Understanding the Theory and Design of Organizations.
South-Western: Thomson
Daft, R. L. & Macintosh, N. J. (1981). A tentative Exploration Into the Amount and Equivocality of Information Processing in Organisational Work Units,
Administrative Science Quarterly, 207-244.
Dunk, A. S. (1992). Reliance on Budgetary Control, manufacturing Process
automation and Production Sub-unit Performance: A Research Note. Accounting , Organizations and Society, 17(3/4), 185-239.
Eisenhardt, K. (1991). Better Stories and Better Consturcts: The Case for Rigor and Comparative Logic. Academy of Management Review, 16(3), 620-627.
Fiedler, F. E. (1965), Engineer the Job to Fit the Manager. Harvard Business Review, 43, 115-122.
Fisher, J. G. (1998). Contingency theory, Management Control Systems and Firm Outcomes: Past results and Future Directions. Behavioral Research in Accounting, 10, 47-64.
Glueck, W. F. & Lawrence, R. J. (1989). Strategic Management and Business Policy, N. J.: McGraw-Hill.
Gonzalez-Fidalgo, E. & Ventura-Victoria, J. (2002). How Much do Strategic Groups Matter?. Review of Industrial Organization, 21(1), 55-71.
Goold, M., Campbell, A. & Alexander, M. (1994). Corporate-Level Strategy:
Creating Value in the Multibusiness Company. Oxford: Basil Blackwell.
Guilding, C. (1999). Competitor-Focused Accounting: An Exploratory Note.
Accounting, Organizations and Society, 24(7), 583-595.
Harrigan, K. R. (1985). An Application of Clustering for Strategic Groups Analysis.
Strategic Management Journal, 6, 55-73.
Hatten, K. J. & Hatten, T. L. (1987). Strategic Groups, Asymmetrical Mobility Barrier and Contestability, Strategic Management Journal, 8, 329-337
Hill, C. W. L. & Jones, G. R. (1995), Strategic management: An Integrated Approach, Boston: Houghton Mifflin Company.
Hirst, M. K. (1983). Reliance on Accounting Performance Measures, Task
Uncertainty and Dysfunctional Behaviour. Journal of Accounting Research, 21(2), 596-605.
Hunt, Michael. (1972). Competition in the Major Home Appliance Industry,
1960-1970. Doctoral Dissertation, Graduation School of Business Administration, Harvard University.
Inosisili, O. A. (1985). Task complexity, Budget Style of Evaluating Performance and Managerial Stress: An Empirical Investigation. Unpublished Dissertation, Graduate School of Business, University of Pittsburgh.
Ittner, C. D. & Larcher, D. F. (1997). Quality Strategy, Strategic Control Systems, and Organizational Performance. Accounting, Organizations and Society, 22(3),
293-314.
Ittner, C. D., Larcker, D. F. & Rajan, M. V. (1999). Supplier Selection, Monitoring Practices and Firm Performance. Journal of Accounting and Public Policy, 18(3),
75
Kalagnanam, S. S. & R. M. (1999). The Use of Organic Models of Control in JIT Firms: Generalizing Woodward’s Findings to Modern manufacturing Practices.
Accounting, Organizations and Society, 24(1), 1-30.
Kald, M., Nillson, F. & Rapp, B. (2000). On Strategy and Management Control: The Importance of Classifying the Strategy of the Business, British Journal of
Management, 11, 197-212.
Kamm, J. B. (1980). The Balance of Innovative Behavior, and Control in New Product Development. Unpublished Dissertation, Graduate School of Business
Administration, Harvard University.
Kaplan, R. S. (1983). Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research. The Accounting Review LVIII, (4), 686-705 Kast, F. E. & Rosenzweig J. E. (1979). Organization and Management: A Systems and
Contingency Approach, McGraw-Hill Companies.
Khandwalla, P. (1977). Design of Organizations. New York: Harcourt Brace Jovanovich.
Khandwalls, P. N. (1972). The Effect of Different Types of Competition on the Use of Management Controls’, Journal of Accounting Research, 10, 275-285.
Langfield-Smith, K. (1997). Management Control Systems and Strategy: A Critical Review. Accounting, Auditing, and Accountability Journal, 22, 207-232.
Lau, C. M., Low, L. C. & Eggleton, R. C. (1995). The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Performance, Additional Evidence. Accounting , Organizations and Society, 20, 359-381.
Macintosh, N. & Daft, R. L. (1987). Management Control Systems and Departmental Interdependencies: An Empirical Study. Accounting, Organizations and Society, 23-48.
Merchant, K. (1985). Control in Business Organizations. Boston, MA: Pitman.
Mia L. & Chenhall, R. H. (1994). The usefulness of Management Accounting Systems, Functional Differentiation and Managerial Effectiveness. Accounting, Organizations and Society, 19(1), 1-13.
Miles, R. E. & Snow, C. C. (1978). Organizational Strategy, Structure and Process.
New York: McGraw-Hill.
Mille, J. G. (1998). Strategic Management, 3rd ed., New York: McGraw-Hill.
Miller, D. & Friesen, P. H. (1982). Innovations in Conservative and Entrepreneural
Firms: Two models of Strategic Momentum, Strategic Management Journal, 3, 1-27 Miller, D. (1986). Configurations of Strategy and Structure: Towards a Synthesis.
Strategic Management Journal, 7, 233-249.
Moores, K. & Sharma, D. (1998). The Influence of Environmental Uncertainty on Performance Evaluation Style and Managerial Performance. Accountability and Performance, 4(2), 1-16.
Otley, D. T. (1978). Budget Use and Managerial Performance. Journal of Accounting Research, 16(1), 122-149.
Peteraf, M. A. (1993). The Cornerstones of Competitive Advantage: A Resource Based View. Strategic Management Journal, 14, 179-191.
Porter, M. E. (1980). Competitive Strategy : Techniques for Analysis Industries and Competitors, New York: The Free Press.
Quchi, W. G. (1979). A Conceptual Framework for the Design of Organizational Control mechanism. Management Science, 25(9), 833-848
Quinn, J. B. (1980). Strategies for Change: Logical Incrementalism, Homewood, Ill:
Irwin.
Rotch, W. (1993). Management Control Systems: One View of Components and Their Interdependence. British Journal of Management, 4(3), 191-203.
Scherer, F. M. & Ross, D. (1990), Industrial Market Structure and Economic Performance, 3th ed., Chicago, IL: Rand McNally.
Scott, T. W. & Tiessen, P. (1999). Performance Measurement and Managerial Teams.
Accounting, Organizations and Society, 24(3), 107-125.
Sim, K. L. & Killough, L. N. (1998). The Performance Effects of Complementarities Between Manufacturing Practices and Management Accounting System. Journal of Management Accounting Research 10, 325-346.
Simons, R. (1987). Accounting control Systems and Business Strategy: An Empirical Analysis. Accounting, Organizations and Society, 12(4), 357-374.
Simons, R. (1990). The Role of Management Control System in Creating Competitive Advantage: New Perspective. Accounting, Organization and Society, 15(1/2), 127-143.
Simons, R. (1992). The Strategy of Control. CMA Magazine, 44-50
Simons, R. (1994). How Top Management Use Control Systems as Levers of Strategic Renewal. Strategic Management Journal, 15, 169-189.
77
Systems to Drive Strategic Renewal, Harvard Business School Press, Boston: MA.
Simons, R. (2000). Performance Measurement and Control Systems for Implementing Strategy. New Jersey: Prentice Hall.
Snell, S. A. (1992). Control Theory in Strategic Human Resource Management: The Mediating Effect of Administrative Information. Academy of Management Journal, 35, 292-327.
Song, X. M., Thieme, R. J. & Xie, J. (1998). The Impact of Corss-Functional Joint Inolvement Across Product Devlopment Stages: An Exploratory Studey, Jounal of Product Innovation Management, 15, 289-303.
Treacy M. & Wiersema F. (1997). The Discipline of Marke Leaders: Choose you Customers, Narrow Your Focus, Dominate Your Market. Mass.: Addison-Wesley Pub. Co
Wernerfelt, P. M. (1984). A Resource-based View of the Firms. Strategic Management Journal, 5, 171-180
Widener, S. K. (1999). The Strategic Use of Human Capital and the Design of the Management Control System. Unpublished Doctoral Dissertation, University of Colorado, Boulder, 6.
Yin, R. K. (1984). Case Study Research Design and methods, 2nd ed., Thousand Oaks:
Sage.
網站：
ITIS 產業資訊服務網 http://www.itis.org.tw/
台灣區車輛工業同業公會 http://www.ttvma.org.tw/
行政院主計處 http://www.dgbas.gov.tw/
財政部海關總局 http://www.customs.gov.tw/
《附錄一》
第一部分：產業競爭特性
1、對於汽車零件產業而言，貴公司認為影響競爭力最大因素為何？
2、貴公司主要與競爭對手的競爭方式為何？公司的主要獲利是以 OEM 或自有品牌為主？
第二部分：企業管理控制系統的應用
3、貴公司主要透過那些工具／制度…落實策略目標？
4、貴公司預算制度的運作情形？是否召開預算審查會議？是否進行差異分析？頻率？時機？預算 制度在公司內部的角色即定位？
5、貴公司是否具有責任中心制度？是否有常設的責任會計小組？
6、請問貴公司的策略目標，是否有正式的控制系統加以控管與規範嗎？
7、貴公司經營策略是否公開且廣泛的被內部員工溝通與討論？有透過大量的參與活動過程而產 生？是什麼形式的討論呢？
8、依您所見，貴公司所採用的管理控制系統，是否能縮小預期績效與實際績效之差距度？
親愛的受訪者，您好：
我們目前正進行『管理控制與經營績效』的相關研究，目的在於瞭解「台灣地區汽車零件 廠商的績效與公司管理控制系統之間的相關性」。本研究所收集到的資料將會使用在學術的用途 上，絕對不披露受訪個人與公司相關資訊，請您放心作答。
再次感謝您的參與和耐心回答，您的付出將使本研究內容更為充實且更有價值。
敬 祝 時 祺
國立中山大學企業管理學系 副教授 黃北豪 研究生 戴志雯
敬上
79
-請依據您對本身產業與貴單位的實際情形，勾選合適的空格。 20.貴單位利用作業研究(Operation Research)進行存貨管理的程度 21.貴單位利用作業研究(Operation Research)進行生產排程的程度 22.貴單位決策過程依賴特定資深經理人的個人系統性評估的程度 第四部分：受訪公司基本資料
公司名稱：____________________________________
公司統一編號：________________________________
公司經營歷史 5 年以下 6-10 年 11-20 年 21-30 年 30 年以上 ________%
您工作的部門 管理、企劃 業務、行銷 採購、資材 製造、生產 研發、技術 財會 人資 資訊 物流、品管 其他________
您的工作職位：__________
-問卷到此，感恩您細心的作答-