由於政府於民國80年代開放新銀行成立，造成本國銀行家數過多，高度競爭。又近十年來環境快速變化，加入WTO造成金融業對外開放，本國銀行業者必須比從前更清楚訂定策略方向，將市場按地理、產品、客戶需求的差異性加以區隔，使用嚴格的風險管理方法拓展業務。因此，針對各銀行所採取的策略不盡相同，本研究以策略群組（strategic groups）為分析方式，研究民國 87年至民國95年間，國內銀行策略群組之變動，藉由各群組所屬策略群組的變化來了解各群組在市場上定位的改變，並討論改變的原因。 本論文之研究流程分為三個主要階段。第一階段由閱讀相關文獻與時事評論引發研究動機，進而確認研究方向目的及研究方法。第二階段為確認策略變數，由於策略變數關係著分群之後群組是否具有解釋國內銀行產業的實際意義，因此由文獻探討與專家訪談詳細考量後決定策略變數。第三階段為實證階段，利用過去各本國銀行的財報資料，分析策略群組動態軌跡，並提出結論與建議。 研究結果發現，本國銀行業的確可以依照策略的不同分為四個群組，且每一期各群組之間財務績效（業主權益報酬率）有顯著差異。而在策略群組的動態移動上，本研究觀察到本國銀行業存在移動障礙與參考群組，而群組下有次群祖，群組成員在移動時，經常是次群組一起移動。 由於產業存在移動障礙且發現同一策略群組內的成員彼此績效差仍然有很大的差異性，建議本國銀行不應一味地想要模仿績效好的群組，改變策略移動到績效好的群組。因為從實證上看來有可能因為移動障礙而無法移動到參考群組最後仍然回歸到原屬群組，也有可能改變策略移動到參考群組後，績效並不會有進步。因此建議本國銀行應該要針對自己的定位，擬定專屬於自己的策略，將心力專注於獲利上，不需要將績效較佳的參考群組策略作為主要決策指標。

Acculturation is the process in which individuals modify themselves to a new, dominant culture and how individuals acquire knowledge, skills, and behaviors appropriate to the consumer culture of the dominant culture. This study seeks to determine how the acculturation influence variables mentioned in past studies, the situational variable of companionship during consumption, and the marketing tactics employed by Taiwanese firms influence consumer acculturation of Latin American student visitors in Taiwan, i.e. attitude toward Taiwanese brands, consumption intention, and consumption behavior. Two product categories are studied: food and clothing. Data from Latin American student visitors were collected via web-based English and Spanish questionnaires as well as two in-depth interviews. Regression analysis and cluster analysis results indicate the following main findings: (1) marketing tactics employing English, Spanish, or Latin elements result in less preference consumption of Taiwanese food products and brands; (2) Taiwanese companionship during consumption is positively associated with more preference and consumption of Taiwanese food and clothing brands and products; (3) permanent residence intent and Taiwanese clothing preference and consumption are positively associated; (4) Taiwan media exposure is positively associated with Taiwan clothing consumption; (5) cosmopolitanism is negatively associated with Taiwan clothing consumption; (6) food product consumer acculturation is higher than clothing products in terms of consumption intention and consumption behavior whereas preference of Taiwanese brands in both product categories do not vary; (7) four acculturation patterns that coincide with past studies were identified among the Latin American student visitors in Taiwan, namely integrationists, assimilationists, separatists, and marginalizationists. These findings not only identify Berry’s acculturation patterns among visitors, but they also provide a different insight into consumer acculturation by studying visitors who by nature are different from the commonly studied immigrants: they do not travel in family units, hence the food habits are not as change resistant, and they do not intend to stay in the host culture for long, hence they supply of clothing they bring along with them allows them to refrain from consuming host culture clothing. Findings also contribute to both academia and management by discovering the negatively relationship between marketing tactics employing English and Spanish elements (e.g. English/Spanish communication content, salesperson, and brand names) and visitors’ consumer acculturation.