The Effect of Top Management Team Heterogeneity, Interactive Management Control Systems and Organizational Capabilities on the Corporation Performance

• Main Authors: Shih-Ying Lin, 林詩穎
• Other Authors: Yeun-Wen Chang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/39143045471774240040

碩士 === 靜宜大學 === 會計學系研究所 === 96 === A considerable amount of research has investigated the linkage between top management team (TMT) characteristics and firm financial performance. Much of this research relies on demographic data. While these data are reliable and accessible, findings across studies are not consistent. This study examines how TMT heterogeneity affects corporation performance. It is proposed that the effect of TMT heterogeneity on corporation performance is indirect through the mediating variables of interactive management control systems and organizational capabilities. TMT heterogeneity included tenure heterogeneity, educational heterogeneity and experience heterogeneity. Organizational capabilities leading to strategic choices are composed of market orientation, entrepreneurship, innovativeness, and organizational learning. Data collected from a survey of 126 strategic business unit top managers are used to test the model. Result from a structural model tested using AMOS 7.0 indicates that tenure heterogeneity is indirectly related to corporation performance through the use of interactive management control systems and organizational capabilities. This result highlights the intervening role of cognitive and motivational mechanism interactive management control systems act in explaining the effect of tenure heterogeneity on corporation performance. In particular, the result indicates that tenure heterogeneity influences organizational capabilities through the use of interactive management control systems, which, in turn, influence corporation performance.