環境因應能力、環境不確定與績效關係之研究

Environmental Coping Capacity, Environmental Uncertainty and Performance

為了因應環境不確定性，企業內部的重要組織因素應該建構ㄧ個 “環境因應能力模組”，本文試圖探索並操作此構念。本研究認為環境因應能力模組是差異化策略、分權以及廣範圍與及時性管理會計系統的組合，並且假設環境因應能力模組會受到認知環境不確定性的正向影響，而且也會正向地影響組織績效。本研究抽樣自台灣製造業上市公司的單位經理人，有效樣本為226 份，分析方法係採用結構方程模式，實證結果支持研究的假設。研究結果證實，構成環境因應能力模組的組織要素會有顯著程度的正向組合；並且顯示，當環境因應能力模組配適環境不確定性時，組織績效將會提升。

To cope with environmental uncertainty, the key organizational factors within a company should include an environmental coping capacity configuration (ECC). We intend to explore and operate this construct. This study specifies that the ECC shall be at a certain degree of internal alignment with differentiation strategy, decentralization, and management accounting systems composed of broad scope and timelines. The study also proposes that the ECC will be positively affected by perceived environmental uncertainty and will positively affect organizational performance. Statistical analysis is based on a structural equation model, using responses from 226 sub-unit managers of publicly owned manufacturing companies in Taiwan. The results completely support the research hypotheses. They demonstrate a significant degree of positive alignment among the ECC’s constituents, and show that a company can achieve great performance when its ECC fits its perceived environmental uncertainty.