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An Investigation of the Relationship between the Form of the Management Control System , Financial Performance and Business Performance on Non-life Insurance Industry under Financial and Non-financial Holding Company

This study focuses on what impact the Management Control System of Non-life Insurance Industry under Financial and Non-financial Holding Company has on a company¡¦s financial and business performance. (Management Control System, hereinafter referred to as MCS) . The scope of the MCS is not conclusive, it consists of management accounting and other control methods. This study adopts Simons¡¦s Diagnostic Control Systems and Interactive Control Systems as a yardstick, and the indicators of the financial and business performance are collected from Taiwan Insurance Institute.
This study is based on the exploratory study --- in-depth interviews in case studies. In order to understand what types of the MCS a Non-life Insurance Industry company choices , and each respondent¡¦s feedback on the MCS , the study is followed by semi-structured interviews.
By the comparison of multiple-case designs and a more in-depth discussion , this study has found that:
(1) There is no special relationship of the MCS selection between Non-life Insurance Industry under Financial and Non-financial Holding Company .
(2) Both Non-life Insurance Industry under Financial and Non-financial Holding Company have Strategic Alliances in marketing .
(3) Only Non-life Insurance Industry under Financial Holding Company could take the advantage of the joint-marketing in the distribution channel of a bank.
(4) Non-life Insurance Industry under Non-financial Holding Company tends to have better business performance when using Interactive Control Systems .
Therefore, the study suggests that when Non-life Insurance Industry under Non-financial Holding Company tries to design the control system of an organization, it is better to use the Interactive Control System to help the performance of a company.

Identiferoai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0908111-025506
Date08 September 2011
CreatorsWeng, Chi-Jung
ContributorsCher-Min Fong, Pei-How Huang, none, Mei-Chiun Tseng
PublisherNSYSU
Source SetsNSYSU Electronic Thesis and Dissertation Archive
LanguageCholon
Detected LanguageEnglish
Typetext
Formatapplication/pdf
Sourcehttp://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0908111-025506
Rightsuser_define, Copyright information available at source archive

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