| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 95 === There are two research questions in this study. (1) To examine the effects of vertical communication and decentralize structures on strategic consensus, the diversity of performance measurement system（PMS）, and participation congruence. (2) To analyze the effects of strategic consensus, participation congruence and the diversity of PMS on organizational performance.
Data were collected from a mail survey of the size above regional hospitals identified by Department of Health in Taiwan. A total of 40 responses were received, of which 5 were ineligible, resulting in an effective response rate of 17.3% (35/202).
The major findings of this study, conducted in an applied regression analysis, includes: (1) Decentralized structures have positive impacts on strategic consensus and participation congruence; however, they would not influence the diversity of PMS. (2) Both of strategic consensus and participation congruence have no obviously positive effects on the diversity of PMS. (3) The diversity of PMS and participation congruence have obviously positive influences on financial and non-financial performances.
Besides, we can find out that vertical communication has obviously positive effects on strategic consensus, the diversity of PMS and participation congruence by employing Mann-Whitney U test of nonparametric analysis.
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