在全球化的知識經濟時代，「網絡」是企業競爭的成敗關鍵。透過社會網絡提升經營績效，已成為公司的重要思維。台灣IC產業的結構完整，經營績效傲視全球，其社會網絡的效果具研究價值。本研究以台灣IC產業為對象；量化企業社會網絡的中心性與結構洞；歸納文獻中各種績效指標為收入或成本導向兩大類；並運用迴歸模型分析社會網絡與企業經營績效的關聯性。本研究得到一些有趣的發現：首先，如果公司在社會網絡的中心性或結構洞維持在較高水準或往上趨勢，則有較佳的經營績效。此外，在進一步控制相關變數之後，企業社會網絡的中心性比結構洞與較多種績效指標呈顯著正相關。可見，企業在其社會網絡中處於「核心」地位與佔據關鍵「橋樑」地位，所產生的效果不同。 In knowledge economic age, “network” has become the key successful factor for business in global competition. It is an important thinking for a corporation to use its social networks to increase its operation performance. It is valuable to study the social network effect for IC industry in Taiwan. It has complete industry structure and outstanding performance in the world. We measure the centrality and structure holes of business social network and use regression analysis model to study the relationship between social network and operation performance by revenue and cost oriented indicators which were collected and classified from literatures. We have some interesting findings. First, the companies have higher performance if they maintain their centrality or structure hole at higher level or in upgrade tread. Moreover, we study the effect of business social network by controlling the related variables. Comparing to structure hole, the relationships between centrality and performance indicators are more significantly. Therefore, the effect for a company with a “core” position will be different from occupying a “bridge” position in social networks.
會計評論, 55(119-145) International Journal of Accounting Studies