契約失靈與策略性契約彈性

Contract Failure and Strategic Contract Flexibility

曾進歷(Chin-Li Tseng) ； 蔡裕源(Yuh-Yuan Tsai)

《會計學報》 專刊 (2010/06) Pp. 61-80

https://doi.org/10.29731/SJA.201006.0003

摘要

本研究主要目的在探索並瞭解：焦點廠商與未完全履約的違約廠商，在契約屆滿後所進行契約再議的有趣現象。晚近，多數的研究著重在契約訂定、執行與治理機制等相關議題，對契約期滿後的廠商行為所知相當有限。為此，我們定義、分類並透過個案訪談分析此現象，提醒理論與實務界注意契約失靈這種不完全履約現象對廠商存活的攸關性，同時，提出策略性契約彈性的概念架構，用以解釋我們發現的有趣現象。

關鍵字

交易成本理論 ； 契約失靈 ； 策略性契約彈性

並列摘要

The main purpose of this study was to introduce and explore the concepts of contract failure and strategic contract flexibility, which derived from incompletely performed the contract of the firms. While most recent studies focus on the contract context, implementation and governance mechanism related issues, few concerned about how firms act after the expiration of the contract. Since the knowledge why strategic contract flexibility was happen is so limited, we try to have a better understanding by defining, classifying and analyzing this phenomenon through case studies. We suggest the concept framework of strategic contract flexibility to explain the interesting phenomenon we found and the propositions are provided to guide future research.

並列關鍵字

Transactional Cost Economics ； Contract Failure ； Strategic Contract Flexibility