本研究檢驗人格特質對產品創新、管理會計資訊系統(management accounting system, MAS)與組織績效間關係之影響效果。以台灣上市、上櫃公司中電子相關產業之公司其各廠的財會部門、行銷部門、生產部門經理或廠長共300位作為研究對象，蒐集132份樣本資料，並採用路徑分析(path analysis)進行假設的檢定。
研究結果發現：1.產品創新與組織績效有顯著的正向關係。2.產品創新程度與知覺MAS資訊有用性有顯著的正向關係。3.知覺MAS資訊有用性與組織績效有顯著的正向關係。4.產品創新與組織績效之間的關係，存在著產品創新經由知覺MAS資訊有用性，進而提高組織績效的間接效果。5.當經理人内控傾向較多時，產品創新與知覺MAS資訊有用性的正向連結會增強；反之，當經理人外控傾向較多時，產品創新與知覺MAS資訊有用性的正向連結效果會降低。6.當經理人内控傾向較多時，知覺MAS資訊有用性與組織績效的正向連結會增強；但當經理人外控傾向較多時，知覺MAS資訊有用性與組織績效的正向連結效果未如預期降低。
本研究之結論在管理上之意義有三：
一、在面臨全球競爭的時代，企業若要持續成長、永續經營，則必須採用產品創新的策略來創造企業利潤、提高市場佔有率、增加競爭優勢，進而達成提高組織績效的目標。
二、企業使用管理會計資訊系統的程度愈高時，會幫助其採用產品創新策略以提高企業組織績效的效益。
三、內控傾向的經理人會更積極地善用管理會計資訊系統，使產品創新策略對企業組織績效的提昇更為有效。

This study investigates the effect of locus of control on the relationships among product innovation, management accounting system (MAS), and organizational performance. 300 participants were randomly drowned from the electronic industries’ managers in Taiwan Security Exchange and 132 useful responses were used to validate the hypotheses by path analysis.
The results shows that: 1. Product innovation and organizational performance have a significant positive relationship 2. Product innovation and perceived usefulness of MAS information have a significant positive relationship 3. Perceived usefulness of MAS information and organizational performance are positively correlated 4. Product innovation has an indirect effect on organizational performance through perceived usefulness of MAS information 5. When managers tend to be internal locus of control, the linkage between product innovation and perceived usefulness of MAS information will be stronger 6.When managers tend to be internal locus of control, the linkage between perceived usefulness of MAS information and organizational performance will be stronger. However, when manager tend to be external locus of control, the hypothesis between perceived usefulness of MAS information and organizational performance is not supported.
Management implications of this study are suggested. Businesses facing the global competition have to adopt the strategies of product innovation to create profits, promote market shares and improve strength of competition and then achieve organizational performance. Business using higher degree of MAS information will improve their adopting strategy of product innovation and enhance their organizational performance. Managers with internal locus of control will aggressively use MAS information and improve the linkage between product innovation and organizational performance effectively.

第一章 緒論
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 研究流程與研究方法 4
第四節 論文架構 6

第二章 文獻探討與假設之建立
第一節 產品創新、組織績效、管理會計資訊系統與人格特質之概念 7
第二節 產品創新與組織績效之關係 21
第三節 知覺MAS資訊有用性之中介效果 22
第四節 人格特質之影響效果 24

第三章 研究設計
第一節 研究對象 26
第二節 變數的操作性定義與衡量 28
第三節 資料分析方法與工具 31

第四章 研究結果與討論
第一節 敘述統計量 35
第二節 相關分析 36
第三節 因果關係模型 37
第四節 假設檢定 43
第五節 結果討論 45

第五章 結論與建議
第一節 研究結論 47
第二節 研究建議 50第三節 研究限制與後續研究的建議 52

參考文獻 53

附錄 問卷 65

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