| Summary: | 碩士 === 國防大學國防管理學院 === 國防財務資源研究所 === 97 === In this study, Combined Logistics Command Headquarter of Ministry of National Defense, R.O.C. with its subordinate units for the empirical objectives. Under the theoretical foundation of customer relationship management (CRM) and from the perspective of organizational culture, this study aims to explore the relationships between organizational change and service quality of the Comptroller sector. In addition, it also examines how the relationships between organizational change and service quality can be moderated by organizational culture. Issuing samples are adopted purposive sampling, the release of 470 samples were issued, for a total of 404 recall, by the exclusion of invalid samples, 344 copies of valid sample for the effective recovery rate of 85.1%. The first step of empirical analysis is using structural equation model (SEM) to explore the relationships among three constructs, found that organizational change is positively related to organizational culture and service quality. Then using the method of Hierarchical Regression Analysis to verify the moderating effect of organizational culture, it is non-significant to moderate between organizational change and service quality. The results of this study can be used as reference for the Department of Defense Comptroller Bureau, DGBAS (Directorate-General of Budget, Accounting and Statistics) in the branches of the armed forces for practices and implementation of the policy.
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