本研究以Z科技公司之控制部門為研究對象的個案研究,並以深度訪談該部門歷經組織垂直整合之關鍵管理者及相關次級資料作內容分析。 本個案乃為台灣四合一垂直合併之首例,本著四家公司合併後經營範圍、法規與制度、資訊系統平台、以及組織結構等大不相同情形下,本研究嘗試以探討是哪些變革阻力影響控制部門組織效能,並試著將用組織效能之主要因素套用競值方法的四個模式來討論變革阻力所帶來的影響,進而探討當管理者必須決定以那些目標為控制部門優先發展的組織價值。 綜合本研究發現,控制部門可能可以針對組織結構、獲得整合資源、整合資訊平台及管理、以及加強溝通方式及管道,以提高成員參與的程度,並順利推展任務以達成控制部門的目標,並使組織變革所產生的抗拒降至最低,而對於控制部門人員依不同的階層或工作內容規劃較完善教育訓練課程,進而組織成員對於控制部門的相關作業較有能力來從事較創新的做法或者可以完成組織內較高難度的經營分析工作。 經本研究發現組織結構、獲取整合資源不易、改變既有作業習慣、溝通不良等十四項變革阻力而導致控制部門效能不彰,而以混合型組織結構重整、完整的整合團隊及計劃、尋求最高管理階層協助、充分溝通及訊息傳達要即時 、循序漸進地進行整合工程等七個解決變革阻力的措施,使組織效能不佳的情況獲得改善。 然而在一些變革阻力的影響下,導致控制部門效能不彰,而藉由克服變革阻的技巧使控制部門的績效能獲得改善,使控制部門追求穩定及維持持有條不紊的工作環境,進而取得外部資源來加強專業知識,而以其專業為基石,思考控制部門未來較具創新性的組織以突破現有較具傳統帳房式的角色,並逐漸將控制部門的觸角向外部延伸,除了輔佐各事業群的營運活外,進而成為其他企業的專業顧問角色,為公司追求外部利潤,而控制部門這一突破可能成為公司的另一個產生獲利的「利潤中心」單位,而不再只是花錢的「成本中心」單位,增加組織價值與組織未來之長期發展。
This research is a case study of the Controlling Department in Z technology company . As Z technology company just went through a major perpendicular integration recently deep analysis has been conducted to find out the major power of resistance to change and how it affect the organizational effectiveness. The research has focused on the department of controlling as the research main object. The data from the research reveal that the structure of Controlling department might be the first obstacle to organizational effectiveness. Some other problems include poor communication, poor performance in the integration of the resource, information system platform problems, and poor support from the top management. Moreover, in order to reduce the resistance to change in the organization, the research have shown that more training for different level of the department is needed to help the employees to cope with change in the organization is needed. Furthermore, more participation in the decision process can also motivate the employees. In term of the organizational structure, a mixed structure(functional and business combined) is proposed. Also, better use of external resource such as human resource in the department in China, is suggested. In the way, the department of controlling will no longer be a passive department which only operate accounting related issues, but also can play an active role to contribute substantially to the organization.