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System No. U0002-2606202315230800
DOI 10.6846/tku202300192
Title (in Chinese) 供應商與客戶依賴程度與企業績效之關聯性:企業社會責任之調節效果
Title (in English) The relationship between supplier and customer dependency and corporate performance: The Moderating effect of corporate social responsibility.
Other Title
Institution 淡江大學
Department (in Chinese) 會計學系碩士班
Department (in English) Department of Accounting
Other Division
Other Division Name
Other Department/Institution
Academic Year 111
Semester 2
PublicationYear 112
Author's name (in Chinese) 陳大有
Author's name(in English) Da-Yu Chen
Student ID 610600420
Degree 碩士
Language Traditional Chinese
Other Language
Date of Oral Defense 2023-06-12
Pagination 47page
Committee Member advisor - Ya-Nan Shih(159708@mail.tku.edu.tw)
co-chair - 江佳欣
co-chair - 王炫斌
Keyword (inChinese) 供應商依賴程度
客戶依賴程度
供應鏈
企業社會責任
Keyword (in English) Supplier Dependence
Customer Dependence
Supply Chain
CSR
Other Keywords
Subject
Abstract (in Chinese)
    本研究旨在探討供應商與客戶依賴程度與企業績效之關聯性。先前文獻發現企業依賴供應商時,若合作順利有助於提升產品品質,降低後續維修成本,使績效上升;若失去供應商,將導致資源不足等問題,進而導致績效下降。另外,企業依賴客戶時,若與客戶研發順利會導致企業績效的上升;但亦會導致客戶議價能力提高,從而威脅到企業,甚至提出不合理要求。
    因此,本文納入企業社會責任(CSR)作為調節項,並透過公平、共享等觀點切入。本研究認為有執行社會責任之企業,其對待合作夥伴時,會傾向較為公平或共享等方式使雙方長久發展。此外,執行企業社會責任的公司,其聲譽會提升,合作夥伴會想與其長久合作,會對該企業給予公平或共享的方式,使其依賴程度之負面影響變小。本研究探討社會責任實施較好的企業是否對供應商與客戶依賴程度與企業績效產生正向的調節效果。
    研究結果發現,供應商與客戶依賴程度對企業績效呈負相關,此一結果說明企業依賴供應商與客戶程度越高,其企業績效會下降。將企業社會責任納入衡量發現,社會責任實施較好的企業會使供應商與客戶依賴程度與企業績效產生正向的調節效果。此一結果隱含有執行社會責任之企業,傾向與同為公平、共享之企業進行交易,使雙方能夠達到雙贏。整體而言,本研究提供了企業社會責任對企業依賴供應商與客戶與企業績效之影響具有相當重要的證據。
Abstract (in English)
    The purpose of this study is to investigate the relationship between supplier and customer dependency and corporate performance. In past literature, the empirical results were mixed. The dependence of a company on key suppliers, on the one hand, tends towards collaborative relationship, which helps to improve product quality, reduce maintenance costs, and then increase performance; On the other hand, unstable supply and prices may lead to insufficient resources or high costs, leading to a vulnerable performance. Similarly, the dependence of a firm on key customers, on the one hand, tends towards collaborative relationship, which helps to innovate products and services; On the other hand, customer bargaining power leads to unreasonable prices and demands. 
    Further, this paper includes corporate social responsibility (CSR) as a moderator. Based on the viewpoints of fairness and sharing, this study infers CSR positively moderates the relationship between supplier and customer dependency and corporate performance. Partners (suppliers and customers) prefer long-term cooperation with a CSR company with high reputation, and fairly respond or share value with the CSR company, reducing the negative impact of dependence.
    The study found that the degree of supplier and customer dependence is negatively correlated with corporate performance, which indicates that the higher the degree of supplier and customer dependence, the lower the corporate performance. The inclusion of CSR in the measurement found that companies with better implementation of social responsibility would have a positive moderating effect on supplier and customer reliance and corporate performance. This result implies that CSR implementing companies tend to trade with fair and sharing companies so that both parties can achieve a win-win situation. Overall, this study provides important evidence on the impact of CSR on the dependence of firms on suppliers and customers and on corporate performance.
Other Abstract
Table of Content (with Page Number)
目錄	IV
第壹章  緒論	1
第一節	研究背景與動機	1
第二節  研究目的	3
第三節  研究流程	3
第貳章  文獻探討	5
第一節	資源依賴	5
第二節  資源依賴理論	6
第三節  供應鏈依賴程度與企業績效的探討	7
第四節  企業社會責任	13
第參章  研究方法	18
第一節  研究架構	18
第二節  資料來源與樣本取樣	18
第三節  研究變數與定義	21
第四節  實證模型	26
第肆章  實證結果與分析	28
第一節	敘述性統計分析	28
第二節	相關係數分析	29
第三節	迴歸分析	32
第四節	額外測試	34
第伍章  結論與建議	37
第一節  研究結論	37
第二節  研究貢獻與管理意涵	37
第三節  研究限制與建議	38
參考文獻	39
中文文獻		39
英文文獻		40

圖目錄
圖1-1研究流程圖	4
圖3-1研究架構圖	18

表目錄
表3-1產業別數量	20
表3-2變數定義	25
表4-1敘述性統計表	30
表4-2相關係數表	31
表4-3迴歸結果	33
表4-4各年度企業揭露企業社會責任報告書之數量	34
表4-5迴歸結果(2014至2020年)	36
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