成功的企業變革蘊涵著規範、觀念、與文化上的改變，其最終目的是要達成新規範的運作、成員對新組織的再認同、與新組織文化的再建構。一般如常管理主要考慮的是如何創造競爭優勢與提高效能，主要參照的「企業策略科學」與「科學管理學」並無法處理價值與信仰的課題，也未注重資訊與知識的流動與管理。單憑這兩類管理理論，無法因應變革管理的挑戰。本論文分析科特與彼德˙聖吉等管理學者提出的變革失敗原因，並將其歸納予批判社會學者哈伯瑪斯所述「生存環境的意義生產」的失效。作者檢討組織變革過程中的「社會規範」、「成員主觀」、與「客觀環境」等三個面向，認為有效溝通與真正共識為成功企業變革之所必需。 作者認為組織內的活動可以區分為「溝通」與「執行」兩個面向，各別對應到哈伯瑪斯所述的「實踐性理性」與「工具性理性」。本論文批判缺乏「實踐性理性」制衡的「工具性理性」妨礙企業的執行效能與知識生產，並闡述實踐性理性不可或缺的價值。唯有摒除由工具性理性發展的階層權力對溝通過程的干預，有效溝通與真正共識才能達成。作者亦就實行的層面提出在組織內建立「理想言辭情境」的方法。本論文從「實踐性理性」的觀點檢視組織變革，以「變革之輪」來闡明各變革階段應注意的工作。作者結合「生存環境的意義生產」與野中郁次郎的「組織知識創造論」檢視變革過程中，包含認知、價值觀、信仰、規範遵從、組織認同等「意義」的創造過程。如果變革過程中「實踐性理性」能得到彰顯，成功的變革會使成員得到意義生產的正向迴饋。這個「正向意義迴饋系統」將使企業進入一種得以持續對應新競爭局勢的動態平衡。 本文藉由Intel在1985年策略大轉折的實際案例來檢驗本文論述。對「導致組織變革失敗的根本原因為何?」、「如何建構適合因應外在環境的變化，並能成功完成變革的組織?」、「如何成功地完成組織的變革?」等三個組織變革管理的根本問題提出有系統的答案。本論文終結於對自我論述的批判。 / Organizational change is essential for the modern business entities to survive in the dynamic economical environment. However, many companies, which are successful in day-to-day operation, cannot accomplish the organizational change process, and result in fading out in the new competition environment. During organizational change processes, authority swinging and uncertainty about future make rumors prosperous; new rules and tactics have not been proved and are doubted; mutual trust between staffs and organization is shaky; and staffs become difficult to identify themselves with the organization. The above challenges are related to the dynamic management of information sharing, knowledge creating, staffs’ cognition, emotional consideration, mutual trust, and common consensus about new rules and the business entity’s future. The above conditions make changing management to be fundamentally different from the routine operational management. Strategic science and science management principles, which are generally adopted by companies to increase competition advantages and operational efficiency in the routine management, do not take account for the information and knowledge management, and cannot deal with the values and belief issues. Companies cannot just rely on the above two management principles to face challenges of the organizational change. The thesis analyzes the failure factors of changing management, which are disclosed by scholars like John P. Kotter and Peter M. Senge etc. The author correlates them with “meaning reproduction of living situation”, which was introduced by social critical philosopher Jürgen Habermas. Habermas believes efficient communication and true common consensus are essential to revive the meaning reproduction and to coordinate the social operation. The author inspects the “social”, ”subjective”, and “objective” aspects of the “living situation” of companies’ change phases, which were inferred from the eight steps of successful organizational changing addressed by John P. Kotter. The author elucidates that efficient communication and true common consensus are requisite for organization changing management. Habermas based on the two human basic actions, “labor” and “communication”, to categorizes rational into “instrumental rational” and “practical rational”. Instrumental rational aims at environment control and material productivity. Practical rational endeavors mutual understanding and common consensus. Habermas argued that the power developed by instrumental rational should be balanced by the values generated by practical rational; otherwise the power will oppress human society. The thesis criticizes that companies’ hierarchical power obstructs organizational operation, policy execution, information sharing and knowledge creation, as organizational instrumental rational is not tempered by corresponding practical rational. The irreplaceable values of organizational practical rational are further illustrated. To illuminate practical rational, it is necessary to eliminate the intimidation and temptation, which are induced by hierarchical power, from the communication actions. Habermas believes that comprehensive speech, true statement, right position and sincere attitude are the four valid assertions for the communication actions. If only all communicating participants have equal opportunities to partake, declare, interrogate, and explain, authorities and ideologies can be excluded from the communication actions. Habermas defined the above circumstances as the “idea speech situation”. The thesis argues that organizational activities can be categorized into the “execution” and “communication” dimensions, which correspond to the organizational “instrumental rational” and “practical rational”. Communication actions should not be interrupted by the hierarchy power of execution dimension. Rules and tactics should be supported by common consensus and thorough communication. Staffs should apply instrumental rational to execute the rules and tactics without objection. If only the organizational culture and merit system can ensure the above working principles, the business entity can achieve the advantages of both instrumental and practical rational. In additional to the theoretical elaboration, the thesis proposes manners to establish organizational ideal speech situation from “managers’ attitude”, “staffs’ consensus”, and “discussion processes” aspects. The author applies the above ideal speech situation exposition to different organizational changing management phases. The thesis constructs the organizational changing wheel to illustrate the key executive points to successfully drive continuous organizational evolution. Furthermore, the author integrates the above argumentation with the “organizational knowledge creating theory”, which was proposed by Ikujiro Nonaka and Hirotaka Takeuchi. The “meaning reproduction” flow of the organizational changing wheel is constructed by investigating the internalization, externalization, universalization, and integration processes of meanings, which include information, knowledge, interests, intuition, values, belief, cognition, emotion, identification, obedience, and consensus etc. If the communication processes of the organizational change follow practical rational, and the organizational changing is successfully accomplished, staffs will received positive feedback from the intrinsic meanings they generated. The author expounds that the “positive meaning feedback loop” will accelerate the iteration of meaning reproduction cycles. The dynamic stability, supported by the “positive meaning feedback loop”, will ensure the business entity to continuously adjust itself to conquer new competition circumstances. To exam the above theorem, the author adopts Intel’s strategic transition in 1985 as an example. The case is interpreted fro