建構權變式理論架構以朝向永續發展的組織：以台灣電子製造公司為案例

Construct a contingency theoretical model toward sustainable organization: a study of electronic manufacturing firms, Taiwan

此篇文章探討全面品質管理和清潔生產原則與財務績效之間的關係。研究的模型是架構在既有的理論與知名的評估準則。以問卷的資料分析出台灣電子公司的產業內容；清潔生產在財務績效管理導向上具有整合性的影響，因果分析顯示全面品質管理與清潔生產原則會影響財務績效。許多攸關性的效果也具有綜效性的影響財務績效，相同地，全面品質管理與清潔生產原則會直接且正向的影響財務績效。最後，該模型可供作組織評估全面品質管理和清潔生產執行與財務績效衡量相互依賴的程度。

This paper provides a discussion of the relationship between total quality management (TQM) and cleaner production principles and their influence on financial performance. The study model is constructed on the basis of established theory building approaches and on well-known criteria of evaluation of theoretical contribution, it reports results of an empirical analysis carried out for the Taiwanese electronic manufacturing industry, which uses survey data to test hypotheses derived from the model. Cleaner production is identified synergetic impact on the basis of their management orientation towards financial performance. The causal analysis shows that TQM practices and cleaner production principles influence the degree of financial performance. The relevant effects emerge as a result of the synergetic impact on financial performance. Similarly, the dimensions of TQM and cleaner production principles have positive directly impact on financial performance. The model can be used by organizations to assess their level of TQM and cleaner production implementation success depending on measurement of financial performance.