台灣資訊電子業組織變革前因之研究：組織寬裕、公司治理結構觀點

An Empirical Study on Antecedents of Organizational Change in Taiwanese Electronic Industries: Perspectives from Organizational Slack and Corporate Governance

彭玉樹(Yu-Shu Peng) ； 朱佩珊(Pei-Shan Chu)

《創新與管理》 10卷4期 (2014/02) Pp. 1-26

摘要

本研究以組織寬裕（organizational slack）和公司治理（corporate governance）理論為基礎，探討企業推行組織變革之前因。以台灣上市資訊電子業中之265家廠商，自2002～2006五年觀察期間，共計1,203個觀察值，並透過Logistic迴歸模型分析組織寬裕和公司治理變數對企業推動管理方式變革的影響。實證結果發現，組織寬裕中的研發費用率、負債權益比和CEO更迭呈現正向顯著相關，而流動比率、負債權益比與組織結構變革呈現負向顯著相關。在公司治理結構方面，董事會規模和組織結構調整呈現正向顯著相關；CEO雙元性和CEO更迭、組織結構調整皆呈現正向顯著相關。

關鍵字

組織變革 ； 組織寬裕 ； 公司治理 ； 代理理論 ； 管家理論

並列摘要

On the basis of organizational slack and corporate governance theories, this study aims to explore the antecedents of organizational changes. Empirical data were collected from listed companies of Taiwanese electronic industries during the period from year 2002 to 2006, and hypotheses were tested by logistic regression models. Empirical results show that organizational slack including the R&D ratio and debit/equity ratio are positively related to the likelihood of CEO turnover, while the current ratio and debit/equity ratio are negatively related to organizational structure changes. In terms of corporate governance, the board size is positively related to the likelihood of organizational structure changes. The CEO duality is not only positively related to the likelihood of CEO turnover; organizational structure changes as well.

並列關鍵字

organizational change ； organizational slack ； corporate governance ； agency theory ； stewardship theory