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|標題:||Exploring the Moderating Effect of Organizational Slack on the Relationship between Enterprise Risk Management and Firm Performance
|關鍵字:||Enterprise Risk Management;企業風險管理;ERMI;COSO;organization slack;ERMI;COSO;組織餘裕||出版社:||企業管理學系所||引用:||一、 中文文獻 桑國忠、曾文瑞、張靜怡 (1993)。風險管理能力與績效關聯性之研究-以台灣地 區海運承攬運送業為例，海運學報，17，33-58。 王曉鈴 (2010)。基於風險管理的內部控制建設，北京：電子工業出版社。 二、 英文文獻 Banker, R. D.,Datar, S., & Kaplan, R. S. (1989). Productivity measurement and management accounting. Journal of Accounting , Auditing and Finance, 4(4), 528-554. Barton, T.L., Shenkir, W.G., & Walker, P.L. (2002). Making Enterprise Risk Management Pay Off: How Leading Companies Implement Risk Management. Financial Times/Prentice Hall PTR., Upper Saddle River, NJ. Beasley, M. S., Clune, R., & Hermanson, D. R. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531. Bourgeois, L.J. III. (1981). On the measurement of organizational slack. Academy of management Review, 6 (1), 29-39. Bourgeois, L.J. III & Singh. J.V. (1983). 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The purpose of this study was to understand the influence of enterprise risk management on firm performance and if the extent between implementation of enterprise risk management and performance had significant enhancement or weakening effect when three organization slack (available slack, recoverable slack and potential slack) jointed the model to become moderators.
This study used purposive sampling to collect all OTC`s electronics industry from Taiwan Economic Journal Database (TEJ). According with the name of the TSE new industry classification was divided into eight sub-industries, namely semiconductor, computer and peripherals, optoelectronics, communications network industry, electronic components, electronic access industry, information services and other electronics.
The findings of the present study were as followed: without considering the organization slacks as moderators, using the Enterprise Risk Management Index (ERMI) which are formed by COSO`s four strategic objectives (strategy, operation, reporting, compliance) and corporate performance has a significant positive relationship. To join the three different types of slack for moderators, only the available slack between the ERMI and corporate performance had a significant positive moderating effect, the recoverable slack and potential slack were showed no significant moderating effects.
研究結果顯示:不考慮組織餘裕作為調節變數下，採用COSO的四個策略目標(策略、營運、報導、遵守)所建構而成的企業風險管理指標(Enterprise Risk Management Index; ERMI)與公司績效有顯著的正向關係。而加入三種不同類型的餘裕作調節變數後，只有可獲得的餘裕在ERMI與公司績效間有顯著的正向調節效果，可回復的餘裕與潛在的餘裕皆無顯著的調節效果。
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