本論文基於尋求解釋權變觀點長久以來存在的問題：『為何實證上配適對績效影響一直沒有一個一致性的定論(mixed empirical support)』，因為根據權變觀點的主張『組織效能決定於組織的特徵(例如：策略、組織結構)與組織所處的情境是否配適(fit)，當兩者配適時則組織會產生較佳的績效』，所以企業追求配適，績效將愈高。由於配適概念具有績效意涵，因此配適在許多理論建構過程中，扮演重要的角色，例如：國際企業領域著名的折衷理論(Eclectic theory)，所以當權變觀點的核心主張『配適有助於提升績效』在實證上不一定成立時，則會影響理論的建構與發展。 為了解配適概念在實證上遇到的問題，本論文透過三個研究進行分析。在第一個研究，本論文針對權變觀點的文獻進行系統性的整理，並採用統合分析(meta-analysis)探討配適與績效的關係。研究結果顯示，配適對績效的效果量(effect size)為正，說明權變觀點的核心主張依舊成立，組織追求配適確實可以產生正向的績效。而影響實證結果不一致的原因則來自於配適的定義與衡量方法、衡量配適的變數個數、以及是否採用時間落差(time lag)三項干擾因子，呼應Venkatraman(1989)的主張。 接下來，第二個研究本論文採用質性個案研究的方式，探討配適與績效的關係。研究過程中結合動態能力(Dynamic Capability)的概念，透過企業在不同成長階段的營運活動分析，觀察企業如何追求配適、如何調整與轉換既有的配適構型、以及追求配適對企業經營產生哪些影響。第一個研究發現與企業追求配適有關，企業追求配適的前提，必須先擁有有價值的核心優勢(例如：製造、產品開發)，並以該核心優勢為中心，透過不同價值活動的緊密配合與組合，建立初期的配適構型(configuration)。第二個研究發現與配適的調整與轉換有關，發現為：(1)當企業成功創造初期的配適構型後，企業內部開始產生餘裕資源；(2)隨著企業價值活動的強化，前期的暫時性核心優勢會逐漸轉變為長期性的核心優勢；(3)透過創業家精神與策略更新，企業開始運用餘裕資源構築多核心優勢的配適構型。第三個研究發現與配適對企業經營之影響有關，發現如下：(1)企業建構配適構型時，當價值活動間關係愈緊密、複雜時，愈容易形成阻隔機制，競爭優勢愈能持久；(2)透過阻隔機制(isolating mechanisms)效果的發揮，以及時間壓縮的不經濟(time compression diseconomies)效果，可增加模仿的困難度並拉開與競爭對手之間的距離，創造績效。 第三個研究則承接研究一與研究二的部分結論，透過實證重新驗證配適與績效的關係，同時對於文獻上餘裕資源效果的爭論提出解釋。研究結果發現：(1)當企業內部存在互補的企業專屬資源以及擁有豐富產業經驗的高階管理團隊，則運用餘裕資源創造配適的效率愈高；(2)藉由調整TMT管理團隊的組成方式可以有效避免管理者的代理問題，增加運用餘裕資源創造配適的效率；(3)當企業運用餘裕資源創造配適的效率愈高，則企業運用資產獲利的能力愈強，企業績效也愈高。 總結來說，本論文從實證上配適與績效關係不一致的現象出發，對於實證結果不一致的原因提出說明，並且透過質性個案研究的方式，了解企業追求配適的過程及配適的效果，最後，藉由實證的方式，重新驗證配適與績效的關係，並且為企業如何有效運用餘裕資源提供具體的建議。 / This thesis aims to interpret the long existing question in contingency theory: mixed empirical support, i.e., no consistency can be found in the empirical relationship between fit and performance. This is intriguing, since according to contingency theory, organizational effectiveness is dependent on the fit between an organization’s characteristics (such as strategy and structure) and its existing circumstances, and with such a fit, the organization will have a better performance. Consequently, firms that pursue fit will achieve better performances. Since the concept of fit includes implications on performance, fit plays an important role in the development of many theories, e.g., the well-known eclectic theory. Hence, when contingency theory’s core proposition of fit is conducive to performance becomes fallible, overall theory construction and development will be affected. To further understand the fit issue, three studies are conducted in this thesis. For the first study, contingency theory literature was systematically studied and meta-analyzed with a special focus on the relationship between fit and performance. The findings show that fit has a positive effect size on performance which supports the core proposition of contingency theory in which organizational pursuit of fit does lead to positive performance. The reason for mixed empirical supports originates from three interference indicators of fit measurement methodology, number of variables, and whether the use of time lag. This finding echoes Venkatraman’s (1989) viewpoint. Next, a second study was conducted using qualitative approach to further explore the relationship between fit and performance. By integrating the concept of dynamic capability into the study, the researcher, by analyzing business operation activities in different stages of firm growth, observed how businesses pursued fit, how existing fit configurations were adjusted or changed, and what effects were created through the pursuit of fit in a firm. Three major study findings were identified. Firstly, in terms of how businesses pursue fit, a pre-requisite is that businesses must possess valuable core competences (e.g., manufacturing, R&D) and, by closely combining and coordinating different value activities to these core competences, initial fit configurations are built. Secondly, in terms of adjusting and changing fit, the findings include: (1) with the business’ initial successful fit configuration, slack is produced within the business; (2) as the business strengthens its value activities, previous temporary core competences will gradually transform into long-term core competences; and (3) through entrepreneurship and strategic renewal, the business will utilize its slack create a fit configuration of multiple core competences. Lastly, effects of fit on business management includes: (1) in the process constructing a business’ fit mechanisms, as the relationship between value activities become closer and more complex, isolating mechanisms are more easily formed, leading to more sustainable competitive advantages; and (2) by capitalizing on isolating mechanisms and time compression diseconomies, imitation become more difficult and the distance between competitors are widened, thereby creating performance. The third study adopted the findings of the previous two studies to empirically re-examine the relationship between fit and performance, while also proposing an explanation to the slack resource debate found in past literature. The research findings include: (1) when a business possesses complementary proprietary resources and highly experienced top management team (TMT), it enjoys a higher success rate of using slack resources to create fit exists; (2) agency costs can be reduced and increase in the efficiency of slack resource utilization to create fit can be achieved by adjusting the configuration of the TMT; and (3) with a higher rate of fit achievement through slack resource utilization comes stronger abilities to generate profits from business assets as well as a higher performance rate. In conclusion, this thesis started off by providing an explanation to the empirical inconsistency between fit and performance. Moving along, the researcher then used the qualitative case study research method to explore the process of businesses’ pursuit of fit and the effects of fit. Lastly, with an empirical study, the relationship between fit and performance is re-examined and specific suggestions are provided on effective business utilization of slack resources.