獨立董事職能與企業競爭策略關聯性研究

A Study of the Association between Functions of Independent Directors and Competitive Strategy

謝宏杰(Hung-Jie Hsieh)

指導教授 ： 柯承恩

國立臺灣大學/管理學院/會計學研究所/碩士(2010年)

https://doi.org/10.6342/NTU.2010.03547

摘要

本研究主要探討企業所使用的競爭策略對獨立董事職能的影響，獨立董事職能的部分，本研究將其劃分為控制職能(control task)與服務職能(service task)，再根據行為焦點的差異，細分為，(1)建議與諮詢職能(advice and counsel)(2)企業網絡職能(networking and lobbying)(3)行為控制職能(behavioural control)(4)產出控制職能(output control)；另一方面，企業的競爭策略則以(1)成本領導策略(cost leadership strategy)(2)差異化策略（differentiation strategy），作為分類的依據。
本研究利用問卷調查的方式，取得相關的研究資料，其設計係針對曾經擔任過獨立董事的人士，無論現任與否，皆可以過去的經驗與個人的認知，填寫本研究之問卷；針對現任董事，本研究採用郵寄的方式發送問卷，而卸任獨立董事的部分，則採電子郵件的方式，確保問卷能有效的送達受訪對象。本研究總共發放問卷711份，回收了138份問卷，有效問卷為133份，回卷率為18.71%。此外，為了瞭解我國獨立董事實務參與的狀況，本研究也利用了發放問卷的機會，針對獨立董事的專長項目以及各職能行為的實際參與狀況進行了調查。
本研究主要結論如下：採行成本領導策略的企業會注重獨立董事的「行為控制職能」、「產出控制職能」以及「建議與諮詢職能」等控制職能；採行差異化策略的企業，則會強調「建議與諮詢職能」、「企業網絡職能」、「行為控制職能」以及「產出控制職能」等；換句話說，相較於成本領導策略，差異化策略更需要獨立董事履行相關的職能，以協助企業取得競爭優勢。

關鍵字

獨立董事 ； 競爭策略 ； 董事會職能 ； 獨立董事職能

並列摘要

This study is about the association between functions of independent directors and competitive strategy. The functions of independent directors were classified as (1) control task and (2) service task. Specifically, control task can be subdivided into (a) behavioural control task and (b) output control task. Similarly, service task can be subdivided into (c) advice and counsel task (d) networking and lobbying task. Moreover, the competitive strategies were classified as (i) cost leadership strategy and (ii) differentiation strategy.
A questionnaire was mailed to 711 independent directors representing different industries. 133 completed questionnaires were received from independent directors, for a response rate of 18.71%. Moreover, in order to understand effect of independent director mechanism in Taiwan, we also investigate the background and expertise of each respondent.
This study concluded that (a) Cost leadership strategy correlates with behavioural control task, output control task and advice and counsel task. (b) Differentiation strategy correlates with all the functions of independent directors. In other words, differentiation strategy may stress strong emphasis on functions of independent directors.

並列關鍵字

Independent Director ； Competitive Strategy ； Board Task and functions of independent directors

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