在全球化與科技的衝擊下，使現今的組織面對較競爭的環境與挑戰。如何預測變化與保持其競爭優勢對組織而言相當重要且緊急。而外部環境變化快速也使得HR遭受到巨大的改變，尤其針對資源共享組織。Wright & Snell 舉出現在人力資源遇到的三個挑戰。第一個是價值創造，如何在經濟、社會、科技的影響下創造價值。第二個挑戰是價值傳遞，透過何種管道來傳遞價值並符合組織需求。第三個挑戰是人力資源專業的問題，如何運用專業來引導組織朝向更具競爭力的方向。因此，我們可以清楚意識到如何創造人力資源價值對現今組織而言是非常重要且緊急的，特別是對資源共享組織而言。資源共享的想法是結合資源到一個國家，由那個國家來提供地區的服務已達到經濟規模效應。

此論文採質化研究，藉由訪談資源共享組織，來探索資源共享組織如何創造出人力資源價值。並探討此舉對台灣分公司的人力資源結構上與角色上的衝擊。本文結構如下：第一章探討現今的環境與對人力資源的衝擊。第二章舉出相關文獻，如:人力資源組織(功能性、資源共享)。第三章為此研究之方法論，主要是以個案研討為主，藉由五個個案來了解他們如何創造人力資源價值。第四章為個案討論與分析。而最後一章為個案分析與建議。

Nowadays, organizations are facing more competitive environment under the impacts of globalization and technology. How to respond, forecast and keep their competitive advantage becomes very important and urgent for them to figure out. This impacts HR as well. As Wright & Snell pointed out HR faces three challenges now. The first challenge is value creation. In order to create value in global economy, “HR executive must understand clearly the confluence of economic, social, and technological forces that drive industry competition” (Wright & Snell, 2005). The second challenge is value delivery. It becomes more urgent and vital for HR to demonstrate its tangible impacts by aligning with and driving the issues critical to business to deal with the pressing need (Wright & Snell, 2005). The third challenge is living value for HR profession. HR profession has to rediscover that they are not just order takers or implementers, but are guardians of organizations. Therefore, how to create more added-value becomes a very popular topic among HR filed especially for share-serviced organizations nowadays. Shared services is the idea that integrating resources in one place to reach economic of scale and serve to all countries of one region.

This dissertation takes a qualitative approach to explore how shared-service organizations create their HR value by interviewing five muti-national organizations. The main argument of this dissertation is to discuss what happened on HR structure and role of Taiwan subsidiary after outsourcing the transactional part to create more value to organizations. There are three objectives in this dissertation. The first objective is the impacts on structure of Taiwan HR. The second objective is the impacts on Taiwan HR role and value creation. The final objective is delivery channel. Through interviewing shared-service organization, it enable us to have more understanding how they create their HR value and the impacts on HR structure and their roles in organizations.

Content
Chapter 1
1.1 Why is it important?................................P.2
1.2. Aims and objectives................................P.3
1.3 Disposition.........................................P.4

Chapter 2 Literature review
2.1 Historical perspective of HR........................P.5
2.2 Observations and arguments for HR role in the futureP.8
2.3 Roles for HR Professional..........................P.10
2.4 HR organization....................................P.12
2.5 Delivery Mechanisms for creating Value through HR..P.16
2.6. Logic/Flow in a shared Service Organization.......P.19

Chapter 3 Research methodologies
3.1 Why do we need to discuss the philosophical issue? P.22
3.1.1What is the ontology of human resource role & structure?
3.1.2What is epistemology of human resource role & structure?
3.1.3 Why a qualitative approach?
3.2 What is case study.................................P.24
3.3 Why I choose semi-structured interviews as my method?................................................P.26
3.4 How could we trust the finding of research?........P.27
3.5 The collection of data.............................P.28
3.6 Data analysis......................................P.29

Chapter 4 Discussions of Five cases
4.1 Case A............................................ P.31
4.2 Case B.............................................P.43
4.3 Case C.............................................P.53
4.4 Case D.............................................P.61
4.5 Case E.............................................P.70

Chapter 5 Comparisons and analysis of five cases
5.1 Comparisons of HR structure in five cases..........P.76
5.2 HR role in country.................................P.77
5.3. HR Value delivery system..........................P.80
5.4 Conclusions........................................P.81
5.5 Research limitation................................P.82
5.6 Suggestions for future reaserches..................P.82
References.............................................P.84
Enclosure..............................................P.85

List of tables and figures

Tables
Table 2.5 Summary of the alternative for HR Delivery...P.18
Table 2.6 Logic/Flow in a Shared Service Organization..P.21
Table 3.1 Contrasting implications of positivism and social constructionism.................................P.26
Table 4.1 Value creation of Case A ....................P.42
Table 4.2 Value creation of Case B ....................P.52
Table 4.3 Value creation of Case C ....................P.60
Table 4.4 Value creation of Case D.....................P.69
Table 4.5 Value creation of Case E.....................P.75
Table 5.1: The structure of HR.........................P.76
Table 5.2 Country HR role: administrative or strategic.P.78
Table 5.3 Order-taker or take a stand..................P.80
Table 5.4 Comparison of HR value delivery..............P.80


Figure
Figure 2.4 Five Professional Role for HR...............P.13
Figure 2.5 Alignment of business organization and HR organization...........................................P.17
Figure 2.6 Delivery Mechanism .........................P.18
Figure 4.1 HR structure of Case A (before).............P.38
Figure 4.2 Taiwan HR structure of Case A (now) ........P.38
Figure 4.3 Value delivery of Case A ...................P.41
Figure 4.4 the structure of Case B ....................P.49
Figure 4.5 Value delivery of Case B....................P.51
Graph 4.6 HR structure of Case C.......................P.58
Graph 4.7 Value delivery of Case C ....................P.59
Graph 4.8 Structure of Case D .........................P.66
Graph 4.9 Value delivery of Case D ....................P.68
Graph 4.10 Structure of Case E ........................P.73
Graph 4.11 Value Delivery of Case E ...................P.74

References

Journals
Brian E. Becker and Mark A. Huselid, Overview: Strategic Human Resource Management In Five Leading Firms, Human Resource Management, 1999, Pp287-301.
Dave Ulrich & Jeffrey Pfeffer, Competitive advantage through human resource management: Best practices or core competencies? Human relations, Mar2001; 54, 3.
Dave Ulrich, Shared Services :From Vogue to Value, Human Resource Planning, 1995,pg12.
Linda Davidson, Cut Away Noncore HR, Workforce, Jan. 1998.
Richard P. Rison, How to Reduce the Cost of HR and Continue to Provide Value, Human Resource Planning, 2005;28,1.
Richard W. Beatty & Graig Eric Schneier, New HR Roles to Impact Organizational Performance: From “Partners” to “Players”. Human Resource Management, 1997, Pp.29-37.
Mark V. Roehling, Wendy R. Boswell, Paula Caligiuri, etc. The future of HR Management :Research Needs and Directions Human resource Management, 2005, Pp207-216.
Wayne Brockbank, If HR Were Really Strategically Proactive: Present And Future Directions In HR’s Contribution to Competitive Advantage, Human Resource Management, 1999, Pp337-352.
Wayne F. Cascio, From Business Partner to Driving Business Success: The Next Step In The Evolutions of HR Management, Human Resouce Management, 2005, Pp.159-163.
Wendy E. A. Ruona & Sharon K. Gibson, The Making of Twenty-First-Century HR: An Analysis of The Convergence of HRM, HRD, And OD; Human Resource Management, 2004, Pp49-56.

Books
Dave Ulrich & Wayne Brockbank, Human Resource Champion, United States, 1997.
Dave Ulrich & Wayne Brockbank, The HR Value Proposition, United States, 2005.
Mark Easterby-Smith & Richard Thrope & Andy Lowe, Management Research, Sage, London, 2002.