The Effect of MAS and Product Innovation to Organizational Performance

• Main Author: 陳冠宇
• Other Authors: 鄭國枝
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/68222742057493149488

碩士 === 國立彰化師範大學 === 會計學系 === 102 === Previous literatures have differing opinions on the relationship between the mediating effect of MAS and the moderating effect of the impact on organizational performance. In this research, we explore to research the role of MAS for product innovation and organizational performance in order to resolve the dispute in the literature. In this study, Results from a questionnaire survey of 135 middle-level managers with budget responsibilities in 78 high technology manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions, and used path analysis to test our hypotheses.The findings of this study support our mediating effect expectation of MAS between product innovation and organizational performance (including a wide range of MAS, timeliness of MAS). The moderating effect on the impact of the results in this study is not supported. Both high-use MAS and low-use MAS were highly significant between the regression relationship between MAS and organizational performance. The results do not support the second hypothesis of this research. Implications and directions for future research are discussed.