资源描述
单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,2021/2/8,#,企業併購與組織文化、員工工作態度、組織績效之關係探討,指導教授：郭倉義 博士,劉賓陽 博士,口試委員：盧淵源 博士,蔡憲唐 博士,郭倉義 博士,劉賓陽 博士,研究生：蘇姿菱,報告日期,：,99/01/07,企業經營為求生存或發展綜效,常期望透過企業併購,(M&As),達成。然而根據國外,(,美國及歐洲,),統計,併購成功之機率普遍不高於,50%,其中影響企業購併失敗原因中買賣雙方企業文化不同,/,差異過大佔有一席之地。,國內外文獻中有關企業併購整合的議題,多著重在財務績效表現,較少涉及企業文化適應,(acculturation);,即使有,在企業實證數據並不多。,企業文化,(,員工工作態度,),對於營運財務績效表現具有決定性影響及預測能力已獲實證,(David H.Maister,2001),那企業併購成功與否除了顯性的財務報表外,隱性的企業文化,(,員工工作態度,),應也是重要的觀察指標。,一,.,研究背景,-,動機,探討組織文化是否對組織績效有影響力,。,探討員工工作態度是否對組織績效有影響力,。,探討組織文化是否對員工工作態度有影響力,。,探討併購公司與目標公司組織文化的差異性,。,探討併購公司與目標公司員工工作態度的差異性,。,探討併購公司與目標公司組織績效的差異性,。,一,.,研究背景,-,目的,二,.,研究步骤與流程,確定研究目的範圍,第五階段：,導出結論,第四階段：,資料分析階段,第三階段：,研究設計階段,第二階段：,研究架構,建立階段,第一階段：,理論性基礎,構思階段,選定,研究,主題,文獻,探討,構建研究架構,決定研 分析方法,問卷 設計,資料實証分析,結論與 建議,三,.,研究架構,組織文化,員工工作態度,組織績效,H1,H2,H3,企業併,購成功,人口統計變項,資料來源,:,Nelson N.H.Liao et al.(2004),Gili Yen et al.(2003),Sangmook Kim(2005),抽樣母體：台灣金融服務業於,97,年,Q498,年,Q1,宣告併購消息,併購公司與目標公司,(,被併公司,),合計共四家在高雄,地區的分公司。,(98,年,11/2612/12,日止,),抽樣方法：便利抽樣。,問卷回收：發放問卷共,440,份，收回問卷,369,份，有效問,卷,364,份，有效問卷回收率達,82.73%,。,三,.,研究架構,-,對象及範圍,三,.,研究架構,資料分析方法,分析工具,：,S,PSS12.0.1C,統計軟體,KMO,取樣適切性檢定及,Bartlett,球面性檢定,Cronbachs,係數,1.Pearson,相關分析,2.,確認整體問卷效度,因素分析,組織文化,、,與員工態度與組織績效影響關係,組織文化,、員工態度,與組織績效之差異分析,人口統計變數之差異分析,探索性與相關分析,信度分析,樣本分佈分析,1.,線性迴歸分析,2.,計算路徑係數（,）,3.,確認預測變數對路徑關係的影響,1.,變異數分析（,ANOVA,）,2.,平均數檢定（,t-test,）,1.,偏態,2.,集中趨勢（平均值、標準差）,3.,離散趨勢（變異數、全距）,四,.,資料分析,-,問卷回收分佈表,發放問卷,回收樣本,回收,比,（,%,）,廢卷,有效樣本,有效回收比,(%,）,併購公司,A,100,58,58.00%,0,58,58.00%,目標公司,B,120,117,97.50%,1,116,96.67%,併購公司,C,110,94,85.45%,3,91,82.73%,目標公司,D,110,100,90.91%,1,99,90.00%,總計,440,369,83.86%,5,364,82.73%,四,.,資料分析,-,人口統計變項之敘述統計,公司別,人數 有效百分比,併購公司,A5815.9%,目標公司,B 116,31.9%,併購公司,C91,25.0%,目標公司,D99,27.2%,年資,人數 有效百分比,1,年,以下,26 7.1%,1(,含,),年,5,年,143,39.3%,6,年,10,年,105,28.8%,11,年,15,年,6919.0%,16,年,20,年,18 4.9%,20,年以上,3 0.8%,工作性質,人數 有效百分比,內勤,159 44.3%,外勤,200,55.7%,職務性質,人數 有效百分比,專業職,276,77.3%,管理職,81 22.7%,四,.,資料分析,-,人口統計變項之敘述統計,併購經驗,人數 有效百分比,1,次,213,58.7%,2,次,135 37.2%,3,次,12 3.3%,4,次,3 0.8%,教育程度,人數 有效百分比,高中,、,職,6718.4%,大專,107,29.4%,大學,175,48.1%,碩士,(,含,),以上,15 4.1%,性別,人數 有效百分比,男性,116 31.9%,女性,248,68.1%,四,.,資,料,料,分,分,析,析,項,目,目,分,分,析,析,(,組,織,織,文,文,化,化,構,構,面,面,),檢測項目,(,樣本數,364),平均,標準差,偏態係,相關,a,因素負荷,b,趨近中間值,0.5,絕對值,0.3,0.5,1,TW01,2.164,0.898,0.572,0.154,0.752,2,TW02,2.687,0.957,0.033,0.562,0.763,3,TW03,2.716,0.884,0.055,0.584,0.762,4,TW04,2.924,0.917,-0.341,0.582,0.676,5,TW05,2.746,1.005,0.075,0.648,0.812,6,IS01,3.537,0.765,-0.652,0.288,0.612,7,IS02,3.761,0.720,-0.863,0.246,0.768,8,IS03,3.746,0.704,-0.942,0.343,0.709,9,IS04,3.836,0.539,-0.722,0.381,0.642,10,SQ01,3.821,0.737,-0.872,0.485,0.528,11,SQ02,3.731,0.809,-0.706,0.585,0.800,12,SQ03,3.448,0.858,-0.427,0.462,0.760,13,SQ04,3.746,0.746,-0.904,0.477,0.786,a,：,信,信,分,分,析,析,所,所,提,提,供,供,之,之,校,校,正,正,後,後,項,項,目,目,分,分,析,析,總,總,分,分,相,相,關,關,（,（,CorrectedItem-TotalCorrelation,）,係,係,b,：,主,主,成,成,份,份,分,分,析,析,單,單,一,一,因,因,素,素,原,原,始,始,因,因,素,素,負,負,荷,荷,值,值,四,.,資,料,料,分,分,析,析,項,目,目,分,分,析,析,(,員,工,工,工,工,作,作,態,態,度,度,),檢測項目,(,樣本數,364),平均,標準差,偏態係,相關,a,因素負荷,b,趨近中間值,0.5,絕對值,0.3,0.5,1,SA01,3.687,0.802,-0.820,0.349,0.774,2,SA02,3.851,0.744,-0.889,0.503,0.732,3,SA03,3.642,0.847,-0.923,0.600,0.889,4,SA04,3.687,0.802,-0.820,0.583,0.872,5,RC01,3.104,1.116,-0.144,0.651,0.793,6,RC02,3.164,1.109,-0.267,0.678,0.886,7,RC03,3.224,0.997,-0.375,0.728,0.778,8,RC04,3.313,0.941,-0.450,0.626,0.782,9,RA01,3.134,1.013,-0.367,0.662,0.802,10,RA02,3.000,1.044,-0.247,0.654,0.793,11,RA03,3.433,0.857,-1.126,0.571,0.734,12,RA04,2.985,0.992,-0.449,0.687,0.694,13,EC01,3.455,0.863,-0.597,0.680,0.741,14,EC02,3.746,0.927,-0.525,0.633,0.782,15,EC03,3.418,0.801,-0.363,0.614,0.775,16,CC01,3.343,0.770,-0.273,0.748,0.811,17,CC02,3.552,0.744,-0.184,0.620,0.721,18,CC03,3.522,0.725,-0.449,0.629,0.722,19,CC04,3.104,0.907,-0.588,0.755,0.807,a,：,信,信,分,分,析,析,所,所,提,提,供,供,之,之,校,校,正,正,後,後,項,項,目,目,分,分,析,析,總,總,分,分,相,相,關,關,（,（,CorrectedItem-TotalCorrelation,）,係,係,b,：,主,主,成,成,份,份,分,分,析,析,單,單,一,一,因,因,素,素,原,原,始,始,因,因,素,素,負,負,荷,荷,值,值,四,.,資,料,料,分,分,析,析,項,目,目,分,分,析,析,(,組,織,織,績,績,效,效,),a,：,信,信,分,分,析,析,所,所,提,提,供,供,之,之,校,校,正,正,後,後,項,項,目,目,分,分,析,析,總,總,分,分,相,相,關,關,（,（,CorrectedItem-TotalCorrelation,）係,b,：主成份分,析,析單一因素,原,原始因素負,荷,荷值,檢測項目,平均,標準差,偏態係,相關,a,因素負荷,b,趨近中間值,0.5,絕對值,0.3,0.5,1,IY01,3.239,0.799,-0.279,0.632,0.709,2,IY02,3.612,0.758,-0.500,0.425,0.667,3,EY01,3.284,0.735,-0.269,0.472,0.764,4,EY01,3.224,0.755,-0.183,0.482,0.747,5,IV01,3.119,0.826,-0.062,0.584,0.805,6,IV02,3.418,0.742,-0.398,0.705,0.785,7,EV01,3.537,0.682,-0.287,0.580,0.691,8,EV02,3.791,0.686,-0.576,0.476,0.762,9,IF01,3.343,0.978,-0.446,0.603,0.809,10,IF02,3.075,1.005,-0.246,0.667,0.845,11,EF01,3.373,0.935,-0.479,0.655,0.831,12,EF02,3.104,0.855,-0.505,0.564,0.763,四,.,資料分析,因素分析,(,樣本適合度,檢,檢驗,),構面,組織文化,員工態度,組織績效,Kaiser-Meyer-Olkin,取樣適性,0.872,0.943,0.912,Bartlett,球形檢定,近似卡,2099.447,5486.296,2510.644,自由,顯著性,78,.000,171,.000,66,.000,因素命名,題號,因素負荷,項目刪除時,Cronbachs,Alpha,特徵值,解釋變,異,（,%,）,累積解釋變異量（,%,）,(,因素一,),服務品質,10,0.769,0.792,5.148,27.104,27.104,11,0.754,0.790,13,0.723,0.791,12,0.714,0.784,4,0.580,0.782,5,0.560,0.783,(,因素二,),團隊合作,2,0.7
展开阅读全文