| Summary: | 碩士 === 中興大學 === 科技管理研究所 === 94 === Firms as diverse as Cisco, Sun Microsystems, Mattel, Calvin Klein, Apple computer and Daimler Chrysler, for example, have being engaging in extensive outsourcing. Nowadays, outsourcing has proved to be a commonly used strategy for companies to narrow their operations and focus on core competencies and enhance their competitiveness. This study intends to explore the contingency linkages among outsourcing strategy and firm performance in small and medium-sized enterprises (SMEs) in Taiwan. In addition, we take the moderating effects of organizational culture into consideration. Our result indicates that, there was significant direct effect of outsourcing on firm performance. Furthermore, both adhocracy and clan cultures have moderating effects between outsourcing and firm performance, while market and hierarchy culture don not.
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