不確定性與協同合作是製造業面臨的重要情境，將引發製造公司對管理控制系統之需求，以獲取資訊並降低控制不當之損失。本研究以天下雜誌台灣1,000大製造業為樣本，進行問卷調查並輔以半結構化的訪談，以情境理論為基礎，說明製造業在環境不確定性與協同合作之組織脈絡下，企業如何透過管理控制系統設計，進而影響企業績效。本文之不確定性包括企業特有不確定性與供應市場不確定性，此二者為製造業最重要的風險來源，而管理控制系統則包括基本管理控制系統與策略性績效衡量系統，基本管理控制系統是用來收集資訊以規劃與建構基本營運，而策略性績效衡量系統則是連結公司策略與績效指標，提供有關價值鏈要素的資訊。實證結果發現，製造業供應市場不確定性與協同合作透過基本管理控制系統使用，間接影響企業績效，而協同合作除了透過基本管理控制系統尚透過策略性績效衡量系統再影響企業績效，惟企業特有不確定性與管理控制系統使用無顯著相關。 Uncertainty and collaboration are critical contingent factors in the manufacturing industry. These two factors induce the manufacturers’ demand for management control systems (MCSs), obtaining information to avoid the loss due to improper control. Based on the contingency theory, this study examines how environmental uncertainty and collaboration make firms use MCSs and then affect their performance. This study collected both qualitative and quantitative data via questionnaire and semi-structure interviews. The survey was conducted among the 1,000 manufacturing firms in Taiwan listed on Common Wealth Magazine. In this paper, we have identified firm-specific and supply market uncertainty as the two most important risks in today’s manufacturing industry. The use of MCSs is investigated using two dimensions. One is basic MCS and the other is strategic performance measurement systems (SPMSs). The basic MCS is used to collect information for planning and establishing basic operations. A SPMS links the strategy of the firm to performance measures and provide information regarding various elements along the value chain. The results suggest that the supply market uncertainty and the level of collaboration both have indirect effect on firm performance with the use of basic MCS. However, the level of collaboration is found to be the only factor having an indirect effect on firm performance through the use of SPMSs. Only firm-specific uncertainty is not significantly associated with the use of MCSs.
會計評論, 55(77-117) International Journal of Accounting Studies