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系統識別號 U0026-1308201223531800
論文名稱(中文) 探討影響團隊導入出口內控機制績效之因素研究
論文名稱(英文) Factors Affecting the Performance of Internal Control Task Team - The Implementation of Export Control Compliance
校院名稱 成功大學
系所名稱(中) 國際經營管理研究所碩士在職專班
系所名稱(英) Institute of International Management (IIMBA--Master)(on the job class)
學年度 100
學期 2
出版年 101
研究生(中文) 呂翊涵
研究生(英文) I-Han Lu
學號 ra7974095
學位類別 碩士
語文別 英文
論文頁數 79頁
口試委員 召集委員-林清河
口試委員-王維聰
指導教授-陳正忠
中文關鍵字 反恐  風險管理  高科技  團隊凝聚  知識分享  知識整合  出口法令遵循  團隊績效  內控 
英文關鍵字 Anti-terrorism  Risk management  High-tech  Team cohesion  Knowledge sharing  Knowledge integration  Export control compliance  Team performance  Internal control 
學科別分類
中文摘要 在經濟自由化之下,國際貿易日趨頻繁及成長。為了避免高科技產品或敏感性貨品落入不法軍事用途或是恐怖組織,以及為了不觸犯國際相關規定及國家的出口法令,越來越多依出口導向的企業在經營管理與營運上採用團隊管理的概念,導入出口內控機制來面對日益嚴峻的出口環境。有效益的團隊作業,使企業能因應市場的急劇變化以及遵循相關出口法令。這不僅讓企業避免內部機密外漏至競爭對手,也可事前過濾不明的客戶、避免產品落入不法用途、提升出口效率、維護公司商譽及提升企業在經營管理上的敏感度。出口內控機制是將內部控管的概念運用在公司各作業流程使其整合以因應出口法令。在這個資訊爆炸及經濟快速發展的時代,出口內控機制的導入不只是僅由企業內不同部門專業人士組成,必須再加入知識管理、風險管理與團體內部績效的概念。方能使團隊中的各份子在導入出口內控機制時,除在團隊作業的模式下發揮個人的效益之外,並偵測來自組織內部的風險以消弭機制導入時的衝突,進而增進團隊及公司內部他部門間的共識形成。
英文摘要 Owing to liberalization of economies, the recent decade global trade has grown apparently in terms of volume as well as value. This spurt in world trade has evoked the risk management in terms of export business such as preventing high-tech items falling into foreign military program or terrorist. Internal control (compliance) for export compliance is a set of in-house procedures that companies adopt to facilitate compliance with national export control requirements and is a tool to maintain a company culture that promotes the prevention, recognition and resolution of potential violations of export laws, rules and regulations, especially for combating terrorism and terrorist finance issues. Taiwan is export-oriented economic with global reputed technology, in order to reducing the exposure of export risk and meet with export control compliance, the implementation of internal control through a team is efficient. The purpose of this study is to investigate which factors affecting the implementation of internal control through a team within a firm. The findings show that team-based incentives have a positive impact on team cohesion, knowledge sharing and knowledge integration have significant to team performance as well. Furthermore, it is found that higher social-related risks and technical-related risk increase team management risk, the reduction in team management risk is benefit to team performance.
論文目次 TABLE OF CONTENTS
ACKNOWLEDGEMENTS I
ABSTRACT II
TABLE OF CONTENTS IV
LIST OF TABLES VII
LIST OF FIGURES VIII
CHAPTER ONE INTRODUCTION 1
1.1 Research Background and Motivation. 1
1.2 Research Objectives. 4
1.3 Research Target and Range 4
1.4 Research Procedure. 5
CHAPTER TWO LITERATURE REVIEW 7
2.1 Export Controls and Anti-Terrorism. 7
2.1.1 Self-Regulation for Export Compliance. 10
2.1.2 Internal Control Programs (ICP). 11
2.1.3 Authorized Economic Operator (AEO). 14
2.2 Team Performance. 16
2.3 Team-Based Incentives. 18
2.4 Team Cohesion. 19
2.5 Knowledge Management. 21
2.5.1 Definition of Knowledge and Knowledge Management. 21
2.5.2 Knowledge Sharing. 24
2.5.3 Knowledge Integration. 25
2.5.4 Team Performance, Knowledge Sharing and Knowledge Integration. 26
2.6 Team Management Risk. 27
2.6.1 Sociotechnical System Theory (SST). 29
2.6.2 Social-Related Risk. 30
2.6.3 Technical Risk. 33
2.6.4 The Relationship between Team Management Risk and Team Performance. 36
CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 38
3.1 Introduction of Taiwan’s Export-Oriented Economy. 38
3.2 The Research Model. 41
3.3 Hypotheses Tested. 42
3.4 Sample. 43
3.5 Questionnaire Design and Controlled Variables. 43
3.5.1 Questionnaire Design. 43
3.5.2. Control Variables. 44
3.6 Data Analysis Method. 45
3.6.1 Descriptive Statistic Analysis. 45
3.6.2 Reliability of the Measurement Variables. 45
3.6.3 Partial Least Squares (PLS). 46
CHAPTER FOUR RESEARCH RESULTS 47
4.1 Descriptive Statistic Analysis. 48
4.2 Measurement Results for Relevant Research Variables. 49
4.3 Reliability of the Measurement Variables. 51
4.4 Factor Loading Analysis. 52
4.5 SmartPLS. 54
4.6 Results of Hypothesis Analysis. 56
CHAPTER FIVE CONCLUSION AND SUGGESTIONS 57
5.1 Discussion. 57
5.1.1 Theoretical Implications 58
5.1.2 Practical Implications 59
5.2 Research Limitations. 60
5.3 Research Suggestions for Further Research. 61
REFERENCES 63
APPENDICES 72

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