The Relation between Organizational Interdependence, Performance Measurement System and Organizational Performance

• Main Authors: Chia-hui Chen, 陳家慧
• Other Authors: Chia-ling Lee
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/95772822630151241425

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 96 === Due to the trend towards operating environment of great complexity, departments within the organization become highly interdependent. That is, to accomplish their respective tasks, they need to rely on other departments for resources and information. With increasing interdependencies, it is an important topic to study the relation between interdependence, performance measure system and organizational performance. Therefore, this study examines how the departmental interdependence influences the use of performance measure system, and how the alignment of the departmental interdependence and the performance measure system influence the organizational performance. All firms listed in Taiwan Stock Exchange are the survey object and there are 109 valid responses. The aggregated and reflexive attributes of performance measure system and compensation are use to proxy for the use of performance measure system in firms. The finding is that all the associations in relation to the aggregate are not significantly. However, the departmental interdependence is found to be positively related to the reflexivity and compensation. This result indicates that the level of departmental interdependencies higher, the department takes more action to communicate and coordinate with other departments about the performance measures. And both departmental interdependence and reflexivity improve following the implementation of a compensation plan that includes aggregated performance measures. Moreover, it also indicates that fit among these variables can positively help organizational performance.