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題名 | 高階管理團隊特性與ERP系統採用後公司績效關係之研究=The Relationship between Top Management Team Characteristics and Firm Performance after ERP System Adoption |
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作者 | 曹秀惠; Tsao, Hsiu-hui; |
期刊 | 經濟與管理論叢 |
出版日期 | 20150700 |
卷期 | 11:2 2015.07[民104.07] |
頁次 | 頁199-231 |
分類號 | 562.29 |
語文 | chi |
關鍵詞 | 高階主管團隊特性; 高階理論; 企業資源規劃系統; Top management team characteristics; TMT; Enterprise resource planning; ERP; Upper-echelons theory; |
中文摘要 | 本研究依據高階理論 (upper-echelons theory) 探討高階主管團隊 (top management team, 以下簡稱TMT) 特性與企業資源規劃 (enterprise resource planning, 以下簡稱ERP) 系統 採用後公司績效之關係。此外,為釐清家族企業與非家族企業兩種不同型態之企業,其 TMT 特性對ERP 採用後公司績效之影響是否有異,本研究將樣本公司進一歩區分為家 族企業及非家族企業兩群。實證結果顯示,TMT 的教育程度及持股比率等特性正向的 影響ERP 系統採用後之會計及市場績效。董事長兼總經理對ERP 系統採用後之會計績 效有正向影響但市場給予負面的評價。此外,本研究亦發現,家族企業及非家族企業的 TMT 特性具有不同之管理效能。最後,本研究也發現,TMT 特性對ERP 系統導入後公 司績效的影響,隨著導入的時間愈長,影響愈不顯著。 |
英文摘要 | Based on the upper-echelons theory, this paper examines the relationship between the top management team (TMT) characteristics and firm performance after enterprise resource planning (ERP) system adoption. In order to distinguish between two different operating types of businesses, namely, family firms and non-family firms, which provide different results regarding the relationship between the TMT characteristics and firm performance after ERP adoption, this study further divides the sample into two groups, that is, family firms and non-family firms. The empirical results indicate that TMTs with a higher level of education and greater stock ownership have superior accounting and market performance after ERP adoption. CEO duality has a positive impact on accounting performance, but a negative impact on market performance after ERP adoption. In addition, this study also finds that TMTs are characterized by different management efficiencies in family firms and non-family firms. Finally, this study finds that the longer that the ERP system is adopted, the more insignificant is the effect of TMT characteristics on firm performance after ERP adoption. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。