§ 瀏覽學位論文書目資料
  
系統識別號 U0002-2606202315230800
DOI 10.6846/tku202300192
論文名稱(中文) 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
論文名稱(英文) The relationship between supplier and customer dependency and corporate performance: The Moderating effect of corporate social responsibility.
第三語言論文名稱
校院名稱 淡江大學
系所名稱(中文) 會計學系碩士班
系所名稱(英文) Department of Accounting
外國學位學校名稱
外國學位學院名稱
外國學位研究所名稱
學年度 111
學期 2
出版年 112
研究生(中文) 陳大有
研究生(英文) Da-Yu Chen
學號 610600420
學位類別 碩士
語言別 繁體中文
第二語言別
口試日期 2023-06-12
論文頁數 47頁
口試委員 指導教授 - 史雅男(159708@mail.tku.edu.tw)
口試委員 - 江佳欣
口試委員 - 王炫斌
關鍵字(中) 供應商依賴程度
客戶依賴程度
供應鏈
企業社會責任
關鍵字(英) Supplier Dependence
Customer Dependence
Supply Chain
CSR
第三語言關鍵字
學科別分類
中文摘要
    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。
英文摘要
    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.
第三語言摘要
論文目次
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
參考文獻
中文文獻
王思涵,2020,政治與公司財務績效,會計與公司治理,第15卷第1期:61-111。
白凢芸與郭俊威,2013,夥伴關係中廠商依賴與製程技術能力關係之研究,管理實務與理論研究,第7卷第4期:47-66。
吳秉恩與陳思如,1994,女性雇用管理問題之研究保護與平等整合觀點。
李貴富、歐進士與林亭亭,2016,訓練活動、資本密集與企業績效之交互影響:以資訊電子業為例,會計評論,第62卷:111-142。
林繼偉,2005,子公司之當地回應與資源依賴程度對母公司控制機制程度之影響- 兼論社會資本之干擾效應,大葉大學國際企業管理研究所碩士論文。
夏兆敏,2016,供應鏈企業社會責任傳導機制與發展對策研究,兩岸企業社會責任與社會企業家學術期刊,第1期:61-72.
許嘉能,2017,社會企業走向永續發展創造共享價值的可能: 以里仁的經營理念及經營模式研究,清華大學高階主管經營管理碩士在職專班學位論文。
陳奕諺,2017,對設備供應商之資源依賴如何影響公司獲利能力:以M公司為例,國立臺南大學經營與管理學系碩士論文。
陳瑞呈,2014,企業國際化對經營績效影響之探討-以台灣電子業為例,全球管理與經濟,第10卷第2期:78-93。
陳麗娟,2022,永續企業社會責任在歐盟市場之實踐與未來發展趨勢,華岡法粹,第72卷:1-44。
溫金豐,2009,企業理論與管理,臺北市:華泰文化。
廖婉鈞、林月雲與虞邦祥,2009,知覺組織利害關係人重要程度與組織績效之關係: 企業責任作為之中介效果,管理學報,第26卷第2期:213-232。
謝秉蓉、陳建志與王銀杏,2021,台灣企業社會責任報告書揭露品質與企業價值之關聯性探討,管理與系統,第28卷第1期:61-87。
英文文獻
Ak, B. K., & Patatoukas, P. N. (2016). Customer‐base concentration and inventory efficiencies: Evidence from the manufacturing sector. Production and Operations Management, 25(2), 258-272.
Anderson, E., & Weitz, B. (1989). Determinants of continuity in conventional industrial channel dyads. Marketing Science, 8(4), 310-323.
Anderson, R. C., & Reeb, D. M. (2003). Founding‐family ownership and firm performance: evidence from the S&P 500. The Journal of Finance, 58(3), 1301-1328.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Bartlett, C. A., & Ghoshal, S. (2002). Managing across borders: The transnational solution. Harvard Business Press. 
Beckman, C. M., Haunschild, P. R., & Phillips, D. J. (2004). Friends or strangers? Firm-specific uncertainty, market uncertainty, and network partner selection. Organization Science, 15(3), 259-275.
Carr, A. S., Kaynak, H., Hartley, J. L., & Ross, A. (2008). Supplier dependence: impact on supplier's participation and performance. International Journal of Operations & Production Management, 28(9), 899-916.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Corsten, D., & Felde, J. (2005). Exploring the performance effects of key‐supplier collaboration: An empirical investigation into Swiss buyer‐supplier relationships. International Journal of Physical Distribution & Logistics Management, 35(6) , 445-461.
Daily, C. M., & Dalton, D. R. (1993). Board of directors leadership and structure: Control and performance implications. Entrepreneurship Theory and Practice, 17(3), 65-81.
Deloof, M. (2003). Does working capital management affect profitability of Belgian firms? Journal of Business Finance & Accounting, 30(3‐4), 573-588.
Dhaliwal, D., Judd, J. S., Serfling, M., & Shaikh, S. (2016). Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics, 61(1), 23-48.
Edmonds, P., Patton, C. M., Griffin, P. M., Barrett, T. J., Schmid, G. P., Baker, C. N., ... & Brenner, D. J. (1987). Campylobacter hyointestinalis associated with human gastrointestinal disease in the United States. Journal of Clinical Microbiology, 25(4), 685-691.
Emerson, R. M. (1962). Power-dependence relations. American Sociological Review, 31-41.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288-307.
Flynn, B. B., Huo, B., & Zhao, X. (2010). The impact of supply chain integration on performance: A contingency and configuration approach. Journal of Operations Management, 28(1), 58-71. 
Frazier, G. L., & Rody, R. C. (1991). The use of influence strategies in interfirm relationships in industrial product channels. Journal of Marketing, 55(1), 52-69.
Geyskens, I., Steenkamp, J. B. E., Scheer, L. K., & Kumar, N. (1996). The effects of trust and interdependence on relationship commitment: A trans-Atlantic study. International Journal of Research in Marketing, 13(4), 303-317.
Gulati, R., & Sytch, M. (2007). Dependence asymmetry and joint dependence in interorganizational relationships: Effects of embeddedness on a manufacturer's performance in procurement relationships. Administrative Science Quarterly, 52(1), 32-69. 
Gundlach, J., Gregory, T., & Ernest, R. C. (1994). Exchange Interdependence and Interfirm Interaction: Research in a Simulated Channel Setting. Journal of Marketing Research, 31(4), 516-532.
Hahn, M. R. (2022). When Customer Concentration Becomes an Advantage. The Seybold Report, 22(9), 2-4.
Hallen, L., Johanson, J., & Seyed-Mohamed, N. (1991). Interfirm adaptation in business relationships. Journal of Marketing, 55(2), 29-37.
Hertzel, M. G., Li, Z., Officer, M. S., & Rodgers, K. J. (2008). Inter-firm linkages and the wealth effects of financial distress along the supply chain. Journal of Financial Economics, 87(2), 374-387. 
Hoffman, J., Hoelscher, M., & Sorenson, R. (2006). Achieving sustained competitive advantage: A family capital theory. Family Business Review, 19(2), 135-145.
Ittner, C. D., Lanen, W. N., & Larcker, D. F. (2002). The association between activity‐based costing and manufacturing performance. Journal of accounting research, 40(3), 711-726.
James, H. S. (1999). Owner as manager, extended horizons and the family firm. International Journal of The Economics of Business, 6(1), 41-55.
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831-880.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Kim, D. Y. (2020). Beyond direct relationships: the curvilinear relationship between supplier dependence and innovation. Journal of Manufacturing Technology Management, 31(2), 392-412.
Kim, Y. H. (2017). The effects of major customer networks on supplier profitability. Journal of Supply Chain Management, 53(1), 26-40.
Kolay, M., Lemmon, M., & Tashjian, E. (2013). Distress-related spillover effects in the supply chain: Information revelation or real economic cost. Available at SSRN, 2019733. 
Laamanen, T. (2005). Dependency, resource depth, and supplier performance during industry downturn. Research Policy, 34(2), 125-140.
Liu, F., Fang, M., Park, K., & Chen, X. (2021). Supply chain finance, performance, and risk: How SMEs adjust their buyer-supplier relationship for competitiveness? Journal of Competitiveness.
Lummus, R. R., Vokurka, R. J., & Krumwiede, D. (2008). Supply chain integration and organizational success. SAM Advanced Management Journal, 73(1), 56.
Luo, Q., & Hachiya, T. (2005). Bank relations, cash holdings, and firm value: evidence from Japan. Management Research News.
Maloni, M. J., & Benton, W. C. (1997). Supply chain partnerships: opportunities for operations research. European Journal of Operational Research, 101(3), 419-429.
Maury, B. (2006). Family ownership and firm performance: Empirical evidence from Western European corporations. Journal of Corporate Finance, 12(2), 321-341.
McConaughy, D. L., Walker, M. C., Henderson Jr, G. V., & Mishra, C. S. (1998). Founding family controlled firms: Efficiency and value. Review of Financial Economics, 7(1), 1-19.
Medcof, J. W. (2001). Resource‐based strategy and managerial power in networks of internationally dispersed technology units. Strategic Management Journal, 22(11), 999-1012.
Miller, D., Le Breton-Miller, I., Lester, R. H., & Cannella Jr, A. A. (2007). Are family firms really superior performers? Journal of Corporate Finance, 13(5), 829-858.
Narasimhan, R., Nair, A., Griffith, D. A., Arlbjørn, J. S., & Bendoly, E. (2009). Lock-in situations in supply chains: A social exchange theoretic study of sourcing arrangements in buyer–supplier relationships. Journal of Operations Management, 27(5), 374-389.
Palmatier, R. W., Dant, R. P., & Grewal, D. (2007). A comparative longitudinal analysis of theoretical perspectives of interorganizational relationship performance. Journal of marketing, 71(4), 172-194.
Patatoukas, P. N. (2012). Customer-base concentration: Implications for firm performance and capital markets: 2011 American accounting association competitive manuscript award winner. The Accounting Review, 87(2), 363-392.
Petersen, K. J., Handfield, R. B., & Ragatz, G. L. (2005). Supplier integration into new product development: coordinating product, process and supply chain design. Journal of Operations Management, 23(3-4), 371-388.
Petersen, K. J., Handfield, R. B., Lawson, B., & Cousins, P. D. (2008). Buyer dependency and relational capital formation: the mediating effects of socialization processes and supplier integration. Journal of Supply Chain Management, 44(4), 53-65.
Piercy, N. F., & Lane, N. (2006). The hidden risks in strategic account management strategy. Journal of Business Strategy.
Prajogo, D., Chowdhury, M., Nair, A., & Cheng, T. C. E. (2020). Mitigating the performance implications of buyer’s dependence on supplier: The role of absorptive capacity and long-term relationship. Supply Chain Management: An International Journal, 25(6), 693-707.
Preece, S. B., Miles, G., & Baetz, M. C. (1999). Explaining the international intensity and global diversity of early-stage technology-based firms. Journal of Business Venturing, 14(3), 259-281.
Provan, K. G., & Gassenheimer, J. B. (1994). Supplier commitment in relational contract exchanges with buyers: A study of interorganizational dependence and exercised power. Journal of Management Studies, 31(1), 55-68.
Provan, K. G., Beyer, J. M., & Kruytbosch, C. (1980). Environmental linkages and power in resource-dependence relations between organizations. Administrative Science Quarterly, 200-225.
Ragatz, G. L., Handfield, R. B., & Petersen, K. J. (2002). Benefits associated with supplier integration into new product development under conditions of technology uncertainty. Journal of Business Research, 55(5), 389-400.
Ragatz, G. L., Handfield, R. B., & Scannell, T. V. (1997). Success factors for integrating suppliers into new product development. Journal of Product Innovation Management: An International Publication of The Product Development & Management Association, 14(3), 190-202.
Raman, K., & Shahrur, H. (2008). Relationship-specific investments and earnings management: Evidence on corporate suppliers and customers. The Accounting Review, 83(4), 1041-1081.
Rosenstein, S., & Wyatt, J. G. (1990). Outside directors, board independence, and shareholder wealth. Journal of Financial Economics, 26(2), 175-191.
Saboo, A. R., Kumar, V., & Anand, A. (2017). Assessing the impact of customer concentration on initial public offering and balance sheet–based outcomes. Journal of Marketing, 81(6), 42-61.
Salancik, G. R., & Pfeffer, J. (1978). A social information processing approach to job attitudes and task design. Administrative Science Quarterly, 224-253.
Sambharya, R. B., & Banerji, K. (2006). The effect of keiretsu affiliation and resource dependencies on supplier firm performance in the Japanese automobile industry. Management International Review, 46, 7-37.
Schwieterman, M. A., Goldsby, T. J., & Croxton, K. L. (2018). Customer and supplier portfolios: can credit risks be managed through supply chain relationships? Journal of Business Logistics, 39(2), 123-137.
Sezen, B. (2008). Relative effects of design, integration and information sharing on supply chain performance. Supply Chain Management: An International Journal, 13(3), 233-240.
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783. 
Singh, M., & Davidson III, W. N. (2003). Agency costs, ownership structure and corporate governance mechanisms. Journal of Banking & Finance, 27(5), 793-816.
Smith, P. G., & Reinertsen, D. G. (1998). Developing products in half the time: new rules, new tools. New York: Van Nostrand Reinhold.
Stein, J. C. (1989). Efficient capital markets, inefficient firms: A model of myopic corporate behavior. The Quarterly Journal of Economics, 104(4), 655-669.
Sun, S. Y., Hsu, M. H., & Hwang, W. J. (2009). The impact of alignment between supply chain strategy and environmental uncertainty on SCM performance. Supply Chain Management: An International Journal, 14(3), 201-212.
Ulrich, D., & Barney, J. B. (1984). Perspectives in organizations: resource dependence, efficiency, and population. Academy of Management Review, 9(3), 471-481.
Wang, T., Wu, J., Gu, J., & Hu, L. (2021). Impact of open innovation on organizational performance in different conflict management styles: based on resource dependence theory. International Journal of Conflict Management, 32(2), 199-222.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61-91.
Wasti, S. N., & Liker, J. K. (1997). Risky business or competitive power? Supplier involvement in Japanese product design. Journal of Product Innovation Management: An International Publication of The Product Development & Management Association, 14(5), 337-355.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory.
Williamson, O. E. (1991). Comparative economic organization: The analysis of discrete structural alternatives. Administrative Science Quarterly, 269-296.
Yang, Y., & Wang, X. (2021, March). Effects of Supplier Concentration on the Financial Performance of Manufacturing Enterprises from Mediating Effect of Commercial Credit. In Journal of Physics: Conference Series (Vol. 1827, No. 1, p. 012208). IOP Publishing.
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of Management, 15(2), 291-334.
Zhuang, G., & Zhou, N. (2004). The relationship between power and dependence in marketing channels: A Chinese perspective. European Journal of Marketing, 38(5/6), 675-693.
論文全文使用權限
國家圖書館
同意無償授權國家圖書館,書目與全文電子檔於繳交授權書後, 於網際網路立即公開
校內
校內紙本論文立即公開
同意電子論文全文授權於全球公開
校內電子論文立即公開
校外
同意授權
校外電子論文立即公開

如有問題,歡迎洽詢!
圖書館數位資訊組 (02)2621-5656 轉 2487 或 來信