本研究主要在探討管理控制系統對策略形成上的影響。管理控制系統的範圍並無一定論，主要包括管理會計及其他控制。策略形成的過程主要分為精心規劃式以及突然產生式。精心規劃式的策略被認為適合在環境較穩定的條件，而突然產生式的策略則是企業對策略不確定性所做的立即回應。管理控制系統的不同面向將分別對以上兩種策略形成產生助益。
本研究為探索性的研究，以企業規模為變數並選取鋼鐵業為訪談對象，將受訪企業分為三家大型企業及三家中小型企業分別進行精英訪談，並將訪談結果分析並歸納如下：
（一）正式化程度較高之診斷控制系統較有助於規劃式策略形成所需資訊。
（二）大型企業之互動式控制系統之參與及溝通程度較高，中小企業傾向較低。
（三）不論企業規模，策略活動的產生點被管理控制系統所形塑。
（四）不論企業規模，分際控制系統不成為策略形成的過濾器。
（五）受訪公司高階主管較無意識到績效衡量之關鍵衡量指標可能因為回應策略不確定性而產生優先次序的改變，造成員工窗飾指標之績效偏差。
（六）不論企業規模為何，完整的管理控制系統有助於策略績效。

In this study an effort is made to bring more clear insights into the effect of management control systems on strategy formation. The content of management control systems does not have a final conclusion. Primary components of management control systems include managerial accounting and other controls. In the other hand, the process of strategy formulation mainly divided into two ways which are deliberate strategy and emergent strategy. The deliberate strategy is more applied to stable and predictable conditions while emergent strategy is a prompt response of enterprise to strategic uncertainties. Different perspectives of management control systems will separately help for two kinds of strategy formulation.
This is an exploratory study which is contingent on size of organizations. Choosing steel industry as interviewers, the study divided them into two groups that are three large companies and three middle & small companies and proceeded elite interview separately. The conclusions are as follows:
1. High formalization of management control systems help for the need of information of deliberate strategy formulation.
2. The degree of participation and communication of interactive control systems in large companies are higher, while those of interactive control systems in small companies are lower.
3. No matter what the size of an organization is, the initial stages of strategic activities are shaped by management control systems.
4. No matter what the size of an organization is, boundary systems do not serve as a strategy filter.
5. The top management of interviewer companies tends to not realize that employees may make up the key performance indicator (KPI) due to the changes in the priority of KPI for responding to strategic uncertainties.
6. No matter what the size of an organization is, complete management control systems will help for higher performance in organization.

論文提要 i
摘要 ii
Abstract iii
與中小企業的關連性 v
致謝 vi
目錄 vii
圖目錄 viii
表目錄 ix
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究流程 2
第四節 論文架構 3
第二章 文獻探討 4
第一節 管理控制系統 4
第二節 企業規模與管理控制系統 16
第三節 策略形成 21
第四節 管理控制系統與策略形成 29
第五節 企業規模、管理控制系統、策略形成及組織績效整合模式 44
第三章 研究設計 45
第一節 研究架構 45
第二節 研究方法 45
第三節 研究對象 50
第四章 資料分析 51
第一節 訪談對象介紹 51
第二節 訪談內容 53
第三節 訪談結果整理 87
第五章 結論與建議 89
第一節 研究結論 89
第二節 研究貢獻 92
第三節 研究限制 92
第四節 研究相關建議 93
參考文獻 94
附錄 訪談問卷 103

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