| Summary: | 博士 === 國立中正大學 === 會計與資訊科技研究所 === 101 === The supply chain operations literature repeatedly shows that collaboration is an important and enduring source of firm value, a fact that collaboration helps firms access specific assets from suppliers. The objective of this study is to extend our understanding of collaboration and its implications, principally in developing a theoretical model to uncover the mediating effect of strategic performance measurement systems (SPMSs) between collaboration and firm competitiveness, and the moderating effect of trust on the relationships between collaboration and SPMSs and between SPMSs and competitiveness. SPMSs are designed with financial and non-financial measures covering different perspectives and present the cause-effect linkages between various value chains. Firm’s competitiveness is described in terms of a key product characteristic, includeing cost-price, delivery and flexibility. This study tests the theoretical model using partial least squares (PLS) on survey data collected from 183 manufacturing firms in Taiwan.
The results find that collaboration enables the use of SPMSs, regardless of trust level. SPMSs mediate the link between collaboration and competitiveness of flexibility and delivery in both thick and thin trust settings. However, SPMSs mediate the link between collaboration and competitiveness of cost-price in thick trust setting only. That positive association between collaboration and SPMSs usage is weaker in thick trust setting, which is explained by the role of trust for absorbing the perceived opportunistic risk of partners. The positive links between the use of SPMSs and the competitiveness of delivery and flexibility apply to all firms, regardless of trust level, but the positive effect of SPMSs on the competitiveness of cost-price is for firms in thick trust setting only.
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