This study investigates the effect of locus of control on the relationships among product innovation, management accounting system (MAS), and organizational performance. 300 participants were randomly drowned from the electronic industries¡¦ managers in Taiwan Security Exchange and 132 useful responses were used to validate the hypotheses by path analysis. The results shows that: 1. Product innovation and organizational performance have a significant positive relationship 2. Product innovation and perceived usefulness of MAS information have a significant positive relationship 3. Perceived usefulness of MAS information and organizational performance are positively correlated 4. Product innovation has an indirect effect on organizational performance through perceived usefulness of MAS information 5. When managers tend to be internal locus of control, the linkage between product innovation and perceived usefulness of MAS information will be stronger 6.When managers tend to be internal locus of control, the linkage between perceived usefulness of MAS information and organizational performance will be stronger. However, when manager tend to be external locus of control, the hypothesis between perceived usefulness of MAS information and organizational performance is not supported. Management implications of this study are suggested. Businesses facing the global competition have to adopt the strategies of product innovation to create profits, promote market shares and improve strength of competition and then achieve organizational performance. Business using higher degree of MAS information will improve their adopting strategy of product innovation and enhance their organizational performance. Managers with internal locus of control will aggressively use MAS information and improve the linkage between product innovation and organizational performance effectively.

The Fifth Discipline¡¨,written by Dr. Peter M Senge in 1990, offers the prevalent concept of learning organization. Since its release, the book has generated a great deal of enthusiastic responses and much popular support from academic circles and authorities in other related areas of activity, in which people with practical experience regard the concept of learning organization as the source of enterprising competitive advantages. This research takes financial services industry of the automobile as an example, probe into the influence that learning organization characteristics brings in this industry, and combine several theory, with the factor that its influences, the view from the enterprise activity (information-collected ), organizational innovation and organizational performance to make deep analysis of the financial services industry of the automobile. The purposes of the research are as follows:To examine material resource of both learning organization characteristics and organizational innovation. The integration of learning organization characteristics and organizational innovation is a concept that impacts the organizational performance. By applying the concept, a newly developed theoretical structure among learning organization Characteristics, organizational innovation and organizational performance is formed.Probes into the learning organization characteristics in the financial services industry of the automobile to the influence of organizational innovation. Probes into the learning organization characteristics in the financial services industry of the automobile to the influence of organizational performance. Probes into the organizational innovation in the financial services industry of the automobile to the influence of organizational performance The sample of this study has 203 analyse samples effectively in the financial services industry of the automobile.Many quantitative methods, including principal component analysis,confirmatory factor analysis,Pearson correlation,Cronbach¡¦s £\ and LISREL analysis, and used to test the hypothesis of this research. The main findings of this research are as follows: There was significant and direct relationship between learning organization characteristics and organizational innovation. There was significant and direct relationship between organizational innovation and organizational performance.The learning organization characteristics would indirectly affect the organizational performance through the intermediate function of organizational innovation.The learning organization characteristics should have a result of synergy via the way of organizational innovation.

The purpose of this study is to understand the relationship between training and organizational performance, moderated by R&D expenditures, in Taiwan Electronics and Information Industry. Using data collected through 64 enterprises between 2000 and 2002, the influences of training on organizational performance was studied over the multi-regression analysis. The empirical findings are concluded as follows. 1. Training has positive effects on organizational performance. 2. The lag effects of training on organizational performance are negative. 3. The higher the investment on R&D expenditures, the higher the training effects on organizational performance raised. R&D expenditures have moderating effects on the influences of training on organizational performance.

Abstract According to the report of Robbins (1999), there were very close relationship between leadership and organization culture. Chien (2004) explored the factors of affecting the organization performances by the empirical study of Taiwan¡¦s companies. The results revealed that the model of incentive, leadership, organization culture and environments, job design and human resources strategy could affect the organization performances. Madu, Kuei and Lin (1995) studied the relationship between quality facet and organization performances by the empirical study of American and Taiwan¡¦s manufacturing companies, the results showed that quality facet had apparent relationship to the performances, and there were apparent differences between different operational variables. Many reports revealed that leadership, organization culture and total quality management could affect performances. Taiwan Sugar Corporation is a traditional sugar production national company at the early stages. Recently, it divided into eight business divisions, such as Sugar Business, Hypermarket Business, Marketing Business, Petroleum Business, Agriculture Business, Biotechnology Business, Leisure Business and Animal Business. The different leadership, organization culture and total quality management leads each Business Division show different performances during the organization transformation. From the view of organization, study the effects of leadership, organization culture and total quality management on performances can afford some suggestions to the chief executive officers. Through the empirical study, the results of comparing demography statistic variables in each variable facet such as leadership, organization culture, total quality management and organization performances are described as following¡G 1.Leadership facet: There are apparent differences in the mixing of transformation and transaction leadership facet among age, education level, position character and business division. 2.Organization culture facet: There are apparent differences in the bureaucratic culture facet among position character and business divisions. The differences also exist in the mixing of creative and support culture facet among work years and education level. 3.Total quality management facet: Biotechnology Business Division is superior to others in employee training and production process management facet and supplier quality management facet. It shows that Biotechnology Business Division faces more competitive environments than other business division, and sells more outside producing products. The leaders make the most on employee training, production process management and supplier quality management topics than other Business Division¡¦s leaders. 4.Organization performances facet: There are apparent differences in the customer satisfaction level facet among marriage and work years; the apparent differences also exist in the production performances among education level, job assortment and business divisions; the market share performances and gain rate performances also show the differences among business divisions. Finally, the results show that the leadership influences organization performances through the path of organization culture and total quality management. Organization culture influences organization performances through the path of total quality management. Total quality management influences organization performances directly. Total quality management is the most influential power on organization performances among the above four variables facets. Keyword: Leadership, Organizational Culture, Total Quality Management

¡§Market orientation will improve performance¡¨, this issue has been discussed over 30 years. Most of scholars think market orientation is the core of modern marketing management and strategy. However, there are numerous empirical studies that have examined the association between market orientation and organizational performance. Many studies have found a positive association between market orientation and organizational performance, but some studies have found no significant relationship. Therefore, some scholars interpret the mixed findings by incorporating the mediating variables. Some studies incorporate the innovation as a mediating variable between market orientation and organizational performance. Additionally, a series of recent studies have found that a firm¡¦s organizational learning is likely to indirectly affect organizational performance by facilitating the type of generative learning that leads to innovations in products, procedures, and systems. Therefore, this research presents a conceptual framework for incorporating organizational learning and innovations as the mediating variable between market orientation and organizational performance. The sample of this study has 145 companies of Information Technology Industry in Scientific Industry Park. Many quantitative methods, including t-test, ANOVA, regression analysis, and LISREL analysis, and used to test the hypothesis of this research. The major findings of this study are summarized as following: (1) Overall, the global model fit is acceptable. This empirical result supports the relationships among the market orientation, organizational learning, organizational innovations, and organizational performance. (2) Market orientation has a positive impact on organizational learning, administrative and technical innovation. Furthermore, the direct effect of market orientation on technical innovation is greater than the direct effect of market orientation on administrative innovation, but the total effect of market orientation on technical innovation is smaller than the total effect of market orientation on administrative innovation. (3) Organizational learning has a positive direct impact on administrative and technical innovation, but the direct effect of organizational learning on performance is not statistically significant. However, organizational learning has a positive indirect impact on performance by organizational innovations. Moreover, the direct effect of organizational learning on administrative innovation is greater than the direct effect of organizational learning on technical innovation. The indirect effect of organizational learning on performance by administrative innovation is greater than the indirect effect by technical innovation. (4) The direct effect of administrative innovation on performance is greater than the direct effect of technical innovation on performance. However, the effect of the two innovations types (administrative and technical) interact impact with each other is not statistically significant.

An organization, to the purpose of its developing, usually set forth lots of system(s) & regulation(s) inward, and then, operated under well-planned & well-organized framework with the principles of behavior science. However, during the developing of an organization, political problems of conflict and trade occurred, yet existent politics affected the organizational performance. Although ¡¨economic rational¡¨ is an ideal condition/status each enterprise organization sought/persuaded, in fact, the relationship between politics organizational performance is indeed the key issue that human resource of enterprise would get face. This case study via ANOVA to explore the politics of organization members (politics of upward, downward & lateral influence), to realize different methods of power operating and the influence by the performance in the sections of one organization. The results showed several fold: In case of politics of downward influence, there were some relationships between/among age, occupational and higher authority; age and bargaining; education and reason, bargaining. In case of politics of upward influence, there were some relationships between/among age and reason. In case of politics of lateral influence, there were some relationships between/among age and reason, education and reason, friendliness, coalition. In case of influence canonical correlation between politics of upward and downward it appeared to be of remarkable correlation significance in operating model of power between these two categories. Finally, stepwise multiple regression analysis technique showed organizational performance=3.014+0.201 downward rerason-0.459 upward bargaining +0.504 upward friendliness -0.448 lateral sanctions¡]R2=0.417¡AP= 0.000¡^.

This thesis studies the relationships between management localization and Taiwanese-invested-company performance at the Su-Chou and Sha-Man area, China. Those companies invested or to-invest in China to take an appropriate measure in recruiting and local people placement may apply this thesis. This study uses a questionnaire to collect data. The data of survey object is based on the Booklet of Taiwanese company at the area of Su-Chou and Sha-Man, China. issued by Industrial Council, Republic of China. Except 630 questionnaires mailed, the researcher visits the owners, personnel at the area of Su-Chou and Sha-Man, China. This research receives 102 effective questionnaires. The effective response rate is 16.19%. The results are: 1. Financial performances have significant differences among the scale of capital invested, the beginning ownerships, nowadays ownerships, and the degree of internationalization; 2. Non-financial performances have significant differences among the years company invested, number of employee, scale of capital invested, the beginning ownerships, and nowadays ownerships; 3. Interdependence with mother company has significant differences among the years company invested, areas located, and the degree of internationalization; 4. Interdependence with local area has significant differences among areas located, scale of capital invested, and the degree of internationalization; 5. There is not significant differences between the localized ratio of higher level management and the localized ratio of basic level management; 6. The mother company revenue ratio shared by the invested company in China has significant differences at the variable of the localized ratios of middle management; 7. The interdependence with mother company positively affects the degree of localization; 8. The interdependence with local area positively affects the degree of localization; 9. There is no difference between the degree of localization and localized ratio of higher level management; 10. Local resources used negatively affects the localized ratios of middle management; 11. Localization positively affects the localized ratios of middle management; 12. Operation by local company positively affects the localized ratio of basic level management; 13. The localized ratio of basic level management positively affects the financial performance; 14. The localized ratio of basic level management positively affects the non-financial performance; 15. The native localized ratio of middle level management positively affects the non-financial performance; 16. The native localized ratio of basic level management positively affects the non-financial performance; 17. There is no differences between the ratio of natives employed and the ratio of native management; 18. Interdependence with mother company positively affects the financial and non-financial performance; 19. Interdependence with local area positively affects the financial and non-financial performance.

The management and measurement of internal service quality is a special issue. If managers and specialists of human resource want to improve their internal service quality, they must understand the internal service factors their customers consider important. This study assesses the human resource services quality through viewpoints of the internal customers. The literatures review includes the topics of internal marketing, the roles and functions of human resource department, the concepts and measurement tools of service quality, and evaluation of organizational performance induced by human resource management. This study finds that managers expect the service quality factors are: innovation, completeness, problem solving, reliability, aggressiveness, structure and control, physical resources, and professional ability. From the results, we find the completeness and professional ability are the most important two factors to the managers investigated. They also indicate these two factors have the largest gap between the real and expected level. Most of the respondents think the reliability is good for their HR departments. Structure and control, and reliability of HR service have significant impacts on the organizational performance. The management performance has good mediating effects between the HR service quality and market performance of organizations. For the ¡§Direct Evaluation Model¡¨ and the ¡§Gap Model¡¨ of the internal service measurement, the first one has better forecasting power to both management and market performance.

Abstract This study is to investigate the status quo and relationship between R&D-Marketing integration in the product innovation process and organizational performance. Based on the company registered in 2003, a target population composed of 259 Switching Power Supply(SPS¡^companies is formed. Questionnaires were completed by managers responsible for marketing or R&D-Marketing departments. E-mail survey were employed to collect the data and use correlation analysis, one-way ANOVA and hierarchical regression analysis to analysis the data. It is found that the organizational factors variations exist in the integration of department and have positive influence on various activities when perpetual department was established and the manager is responsible for both marketing and R&D-Marketing department. Moreover, the result of research shows organizational factors have positive influence on department integration, and the mutual participation of members is most important. Besides, organizational factors will affect financial performance and program accomplish by integration of R&D-Marketing respectively of organizational category and chief factor. Based on the research findings, the perpetual department for developing new product and co-operated managers are suggested. In addition, mutual participation of members and establishing information network and database to reduce the gap of information between two departments deserve more attention so that the new product¡¦s performance could be improved. Keywords : switching power supply , new product development, department integration, organizational performance

A study of middle management strategic roles on organizational performance under business transformation ¡V Based on the examples of CHT southern branch Abstract Under the wave of globalization and liberalization, all enterprises face vigorous competition. The enterprises must adjust their resources and strategy to survive. By organization change or defining different kinds attractive target segment, changing the structure or creating another new operating models for the future. The middle manager works between top managers and line level. They are the first ones to grasp customer information and respond the environment demand for organization. It follows the up-level¡¦s demands to do the planned and creative activities. It leads, manages and nurtures the down level. Whether the middle manager engages in the role appropriately or not is the key factor to the organization success. The aim of this research has attempted to address the effect of the CHT¡¦s middle mangers under business transformation and how to play their different strategic role ¡V championing, facilitating, synthesizing and implementing. Therefore, this research bases on the survey of the CHT¡¦s southern branch. There are 400 questionnaires in total and response received 301 valid. By statistic analysis method get some findings as follows: 1.Personality trait, transformation leadership and transaction leadership are significant affect to the middle management strategic roles. 2.Personality trait and transformation leadership significantly affect to the organization performance. 3.The middle management strategic roles are significantly affecting the organizational performance. 4.The middle management facilitating role is the mediator between personality trait and customer satisfaction. 5.Different middle management strategic roles groups have significant difference. Those who belong to Positive-type middle managers were considered to contribute mostly to organizational performance.