| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 96 === This paper explores the effects of environment, organizational structure and task uncertainty have on MAIS in terms of Contingency Theory. Environmental elements can be divided into environmental uncertainty and the extent of implementing Balance Score Card. Organizational structure can be evaluated by decentralization and formalization. Task uncertainty stands for task difficulty and task validity. Lastly, the effectiveness of MAIS can be measured by users’ satisfaction and managerial performance. Data were collected from 2000 executives in Financial & Accounting Department in public offering companies in Taiwan. Valid samples amount to 294 in total.
The research tests all hypotheses by using SEM and T-test. Empirical results show as follows:
1. Environmental factors have significant relationship to organizational structure. With higher environmental uncertainty and implementation of Balance Score Card, organizational structure tends to be organic.
2. Environmental factors have significant relationship to the performance of MAIS. With higher uncertainty in environment, implementing Balance Score Card has better performance on MAIS.
3. Environmental factors have significant relationship to task uncertainty. The higher uncertainty environment has, the more uncertainty task will have.
4. Higher task uncertainty has significant relationship to organizational structure. The higher task uncertainty has, the organizational structure tends to be more organic.
5. Implementing Balance Score Card has significant difference on the performance of MAIS. Implementing Balance Score Card will enhance the performance of MAIS in companies.
6. Whether a company implements Balance Score Card or not has significant difference on MAIS users’ satisfaction. After implementing Balance Score Card, MAIS users’ satisfaction will enhance.
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