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博碩士論文 etd-0209110-120638 詳細資訊
Title page for etd-0209110-120638
論文名稱
Title
企業併購與組織文化、員工工作態度、組織績效之關係探討
Empirical study on the acculturation of business mergers in Taiwan
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
130
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2010-01-07
繳交日期
Date of Submission
2010-02-09
關鍵字
Keywords
企業併購、文化差異、組織文化、員工工作態度、組織績效
Organizational Culture, M&As, Employees’ Working Attitude, Perceived Organizational Performance, Acculturation
統計
Statistics
本論文已被瀏覽 5842 次,被下載 33
The thesis/dissertation has been browsed 5842 times, has been downloaded 33 times.
中文摘要
金融服務業因應全球化的競爭, 不斷以併購來擴充金融版圖與整合資源, 是近年來台灣併購風潮最盛行的產業之一。 這個產業的特性之一是高度仰賴「人」提供服務, 因此在企業併購後, 買賣雙方組織文化的差異、員工工作態度與組織績效間的關係是值得關注與探討。

本研究採量化研究,針對近兩年在金融服務業發生的兩起知名由台資併購外商的併購案,併購公司與目標公司合計共四家在高雄地區工作的內外勤員工做為主要抽樣對象,收集受訪者對公司合併後之組織文化、員工工作態度及組織績效達成狀況的認同程度。 發出問卷數共440份,回收有效問卷數共364份,所得資料採用信度分析、敘述性統計分析、Pearson相關係數檢定、獨立樣本t檢定、單因子變異數分析及多元迴歸分析來驗證, 得到以下結論:

一、 組織文化、員工工作態度對組織績效具有顯著的正向影響,其中員工工作態度對組織績效的影響強度最大,其次是組織文化。

二、員工工作態度的子構面中, 以「組織承諾」對於組織績效的解釋力最佳,其次是「前程認同」,而組織文化的子構面中, 以「服務品質」對於組織績效的解釋力最佳。 即員工對公司的「組織承諾」、「前程認同」與「服務品質」是影響組織績效的重要關鍵。

三、組織文化對員工工作態度具有顯著的正向影響,其子構面中,以「服務品質」對於組織文化的解釋力最佳,其次是「團隊合作」。 即公司的「服務品質」是影響員工工作態度的最重要關鍵。

四、併購公司A與目標公司B在公司合併後的員工工作態度有顯著差異,在組織文化與組織績效的認同程度則無顯著差異性。

五、併購公司C與目標公司D對於公司合併後的組織文化、組織績效之認同程度與員工工作態度有顯著差異性。

由此研究結果可知, 員工工作態度是影響組織績效的最重要關鍵。 因此,在企業併購後的整合議題上,除了在硬體的財務、作業系統與資源加速整合外,更應特別重視軟體的人力資源與文化的整合,充份了解員工對公司的期待,減低員工對工作的不確定感,維持或提昇公司的服務品質,針對買賣雙方共同認同的優勢與價值加以發揚,以強化員工對公司的信心與認同,創造更好的組織績效,達到企業併購的預期成效。
Abstract
To compete globally, the financial service industry in Taiwan continuously expands markets and integrates sources and is one of the industries popular in mergers and acquisitions lately. Counting on people to deliver service is one of the traits in the field, therefore, it’s worthy of attentions and discovery about the relations of the acculturation/the employees’ working attitude/the perceived organizational performance between the acquiring and the acquired firms when combined.

The study targets on the two cases of M&As in the financial service industry happened in the past two years in Taiwan and it is conducted by the questionnaire survey. Throughout interviewing total 364 of the staffs and agents in Kaohsiung of two pairs of the acquiring and the acquired companies which were combined, the datum of the research is made by reliability analysis, descriptive analysis, Pearson correlation analysis, independent sample t-test, ANOVA, and multiple regression analysis to analyze the dimensions of the organizational culture and the employees’ working attitudes and the perceived organizational performance of the acquiring and the acquired firms. The major findings are as follows:

1. The Organizational culture and the employees’ working attitude both are statistically significant correlated to the perceived organizational performance, especially the latter affects the perceived organizational performance more than the former does.
2. Among the sub-dimensions, the organizational commitment in the employees’ working attitude explains most the variation of the perceived organizational performance and then the recognition. Also, the service quality in the organizational culture explains most the one. It means that the organizational commitment and the recognition of employees’ as well as the service quality are with significant influences on the perceived organizational performance.
3. The Organizational culture is statistically significant correlated to the employees’ working attitude, and among its sub-dimensions the service quality explains most the variation of the employees’ working attitude and then the teamwork. In other words, the service quality affects the working attitude of employees’ significantly.
4. The working attitude of the employees’ of the acquiring firm A is significantly different from the one of the acquired firm B, however, the odds in the identity degrees of the organizational culture and the perceived organizational performance between A and B are no significant.
5. The variations in the identity degrees either of the organizational culture, the working attitude of employees’, or the perceived organizational performance between the acquiring firm C and the acquired one D are significant.

The research gives the evidence that the working attitude of employees’ affects the perceived organizational performance most. It represents that the acquiring firms should pay more attentions to the soft integration such as human resources and culture when combined to know better the expectation and to reduce the uncertainty of employees’ of both the acquiring and the acquired, to enhance the strength and value identified by both sides in order to reinforce the confidence as well as the identity of the employees’ if it wants the merger to reach the expected accomplishment.
目次 Table of Contents
誌謝辭 I
論文提要 II
中文摘要 III
ABSTRACT IV
目錄 V
圖目錄 VII
表目錄 VIII
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第四節 研究範圍與對象 5
第五節 研究流程 6
第六節 論文架構 7
第二章 文獻探討 8
第一節 併購(簡稱M&AS)介紹 8
第二節 組織文化 12
第三節 團隊合作 17
第四節 創新積極 18
第五節 服務品質 19
第六節 工作態度 20
第七節 工作滿足 22
第八節 組織承諾 24
第九節 組織績效 25
第三章 研究方法 27
第一節 研究架構 27
第二節 研究假設 28
第三節 資料蒐集方法 29
第四節 研究變項之定義與衡量方法 34
第五節 研究步驟 39
第六節 資料分析方法 40
第四章 實證分析與討論 43
第一節 量表題項與構面信度檢定 43
第二節 因素分析 47
第三節 回收樣本描述及敘述性分析 54
第四節 各研究變項間相關分析 65
第五節 人口統計變項與研究變項間之差異分析 69
第六節 組織文化構面、員工工作態度構面與組織績效構面之迴歸與徑路分析 84
第五章 結論與建議 97
第一節 研究結論 97
第二節 管理意涵 103
第三節 研究限制及後續研究建議 105
參考文獻 106
一、中文部份 106
二、英文部份 108
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