本研究想要檢驗在不同情境下，銀行所使用的管理控制系統與組織能力的關係。研究採用預算管理、專案管理、績效管理等三項管理工具的使用特徵來區分銀行所使用的管理控制系統型態。進一步想了解採用診斷式管理控制系統或交互式管理控制系統型態的銀行，對銀行市場導向能力、組織學習能力、組織創新能力的影響差異如何，會不會造成新的策略選擇。研究發現：(一)、採用交互式管理控制系統的銀行，對於組織能力提升有顯著的效果，組織績效表現也較好。(二)、採用診斷式管理控制系統的銀行，對於組織能力的提升沒有顯著的效果，組織績效的表現低於交互式管理控制系統使用的銀行。(三)、採用結構導向混合式管理控制系統的銀行，對於組織能力的提升有部分效果，組織績效的表現略低於交互式管理控制系統使用的銀行。(四)、銀行所面對的權變因素與管理控制系統的設計越能配適，組織能力及績效會越好。

The object of this study is to examine the relationships between the use of management control system (MCS) and organization capability in different contingency. This study will adopt the management characteristic of three management control tools which were budget control, project management, and performance management to classify the use of management control system of bank. More specifically, the study is to know whether the diagnostic and interactive use of management control system cause the effect on market orientation, innovativeness, and organization learning and then leading to strategic choice. The research findings are (1) The interactive use of management control system of bank has significant better organization capability and performance. (2) The diagnostic use of management control system of bank has bad organization capability and performance. (3) The structure oriented hybrid use of management control system has lower organization capability and performance than the interactive use. (4) The more fit between contingency factors and management control system, the better organization capability and performance.

目錄
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 3
第二章 文獻探討 4
第一節 管理控制系統(MCS) 4
第二節 管理控制系統的權變觀點 10
第三節 資源基礎觀點和能力 13
第四節 銀行產業分析 15
第三章 研究設計 17
第一節 研究架構 17
第二節 研究方法 18
第三節 研究對象 19
第四節 問卷設計 20
第四章 個案資料分析 21
第一節 個案銀行群組分類 21
第二節 管理控制系統設計與組織能力的關係 34
第三節 情境變數與管理控制系統設計的配適關係 39
第四節 組織能力與組織績效的關係 43
第五節 訪談發現 44
第五章 結論與建議 48
第一節 研究結論 48
第二節 研究貢獻 49
第三節 研究限制 49
第四節 研究相關建議 49
參考文獻 50
附錄一 訪談問卷 54
附錄二 組織能力/績效衡量問卷 56

一、中文部分
王珍瑞 (2000) 銀行經營策略對收益影響之研究，中山大學財務管理學系碩士在職專班碩士論文
沈水金 (2004) 銀行區域消費金融中心營運之探討，中山大學管理學院高階經營專班碩士論文
林義屏 (2001) 市場導向、組織學習、組織創新與組織績效間關係之研究-以科學園區資訊電子產業為例，中山大學企業管理學系博士論文
林孟彥譯 (2003) 管理學，(Stephen P. Robbins, Mary Coulter 7/ed)，華泰文化

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