本研究根據組織資訊處理理論(Organizational Information Processing Theory)探討策略導向與組織績效的關聯性，同時也檢視企業內外部之組織文化及外部之環境動態性與競爭張力的干擾效果。
本研究的分析單位是廠商層級(firm-level)併用調查法、內容分析法及次級資料法蒐集了148家上市、上櫃及興櫃企業的高階主管資料作為研究樣本。分析結果顯示，當公司的策略導向越高，組織績效也越高。干擾效果方面，在彈性的組織文化中，策略導向越高，則組織績效越低；在競爭張力高的環境下，策略導向越高，組織績效越低。
本研究具有重要的理論與實務意涵，首先，本研究首次探討了競爭張力與組織文化對策略導向與組織績效的干擾效果。其次，本研究以內容分析法來檢視組織文化的類型，從整體性的角度來看台灣企業的組織文化，填補了過去僅探討單一企業或單一產業之組織文化的不足。最後，本研究也提出實務意涵與未來研究建議，供企業與未來研究者進一步探討之參考。

The study employs the organizational information processing theory (OIPT) to examine the relationship between strategic orientation and firm performance. The study also explores the moderation effects of internal and external contextual forces, including internal organizational culture and external environmental dynamism and competitive tension.
The unit of analysis in this research is at the firm level. Research data were collected by the survey, content analyses and secondary approaches from 148 TSE, OTC, and ROTC firms listed in the TEJ database in Taiwan.
Analytical results show that strategic orientation is positively related with firm performance. Moreover, competitive tension and organizational culture, respectively, exerts a negative moderating effect on the relationship between strategic orientation and firm performance.
The study has some theoretical and practical implications. First, the study examines how competitive tension and organizational culture moderate the effects of a firm’s strategic orientation, an important yet unexplored topic in the literature. Second, the study uses the content analysis method to code the types of organizational culture for a large pool of firms in various industries, which can make up prior examinations that typically focus on one firm or firms in a specific industry. Practical implications and future directions are also proposed for further application and exploration.

目錄
論文審定書 i
中文摘要 ii
Abstract iii
圖目錄 vi
表目錄 vii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第二章 文獻探討 4
第一節 組織資訊處理理論 4
第二節 策略導向 7
第三節 組織績效 8
第四節 組織文化 9
第五節 競爭張力 15
第六節 環境動態性 16
第七節 研究假說 17
第三章 研究方法 21
第一節 研究架構 21
第二節 研究樣本 22
第三節 變數操作型定義與衡量方式 27
第四節 統計分析方法 33
第四章 研究結果 35
第一節 資料加總正當性評估 35
第二節 相關分析 36
第三節 層級迴歸分析與假說檢定 38
第五章 結論與建議 47
第一節 研究分析結果 47
第二節 研究意涵 49
第三節 研究限制與未來研究建議 51
參考文獻 53
附錄：研究問卷 61
圖目錄
圖2.1組織資訊處理模型 6
圖2.2組織文化水蓮圖 11
圖2.3組織文化的四個類型 12
圖3.1研究架構圖 21
圖4.1組織文化對策略導向與組織績效的干擾效果 41
圖4.2競爭張力對策略導向與組織績效的干擾效果 43
表目錄
表2.1 OCAI問卷(組織特徵部分) 14
表2.2環境的影響變數 17
表3.1受訪者性別資料 23
表3.2受訪者年齡與服務年資統計表 24
表3.3受訪者職稱分配表 24
表3.4受訪者職務部門分配表 25
表3.5產業別次數分配表 26
表3.6樣本來源次數分配表 26
表3.7企業基本特性統計表 26
表3.8策略導向問卷內容 27
表3.9組織績效問卷內容 28
表3.10組織文化衡量標準 30
表3.11競爭張力問項內容 31
表3.12環境動態性問卷內容 32
表4.1資料加總正當性評估 35
表4.2研究變數之相關分析摘要表 37
表4.3策略導向對組織績效之層級迴歸分析 39
表4.4策略導向與組織文化的交互作用對組織績效之層級迴歸分析 40
表4.5競爭張力與策略導向的交互作用對組織績效之層級迴歸分析 42
表4.6環境動態性與策略導向的交互作用對組織績效之層級迴歸分析 44
表4.7 組織文化、競爭張力、環境動態性與策略導向的交互作用 46
表5.1研究假說與研究結果一覽表 47

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網路部份
TEJ台灣一般產業新版財務資料庫說明，2015，臺灣經濟新報 新版財務資料庫科目說明，http://www.tej.com.tw/webtej/doc/fin/wnfr4.htm