| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技所 === 95 === Powerful technological forces are reforming the economic and business environment and have led to a fundamental shift in organizational processes. Traditional business production models are tangible-assets based and mass production-focused. However, with the coming of knowledge era, the increased competition, changing client demands, and altering economic structures have forced companies to acknowledge that the only truly sustainable competitive advantages they have are their intangible resources, and thereby change their business model to rely more on intangible resources. With the model change toward intangible-based, we expect that companies also need to change their management control system (MCS) to fit this new model for their continual profitability and growth.
Using survey data from 125 respondents, this study finds that organizational performance is better when business models are changing toward intangible-focused. Besides, the result also indicates that intangible-focused management control systems, such as attaching importance and resources to employee recruitment, low cost-budget style and informal organization structure have intermediating effects on the relationship between business model changes and business performance. That is, with their business model changed to intangible-based model, firms cannot boost their performance unless they install intangible-focused management control systems. Taken together, our results are consistent with the expectations of the contingency theory and the resource-based theory.
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