A Study On The Relationships Among Reconfiguration And Integration Competence, Organizational Learning And Enterprise Performance

Atkinson etc(1997)points out,theoretical researches on the position and function of management accounting is important tendency during the evolution of organization. Since 1990s,the theme of management accounting has been changed from pute value-added to adaptability to the variety of environment of organization.Management accounting innovation school looks on modern management accounting as the decisive force in organizational change and improvement of enterprise's dynamic capabilities.Although the studies on formation and value-added of alliance have already got some achivements,there still lackes integration study of content and process of alliance.Although Kaplan's system of performance evaluation,for instance BSC,has been used in empirical reasearches in alliance performance evalution,the focus mostly is the output and profit of alliance.The integration study of alliance strategy,process, behavior and result is still scarce.T.K.Das(2003)points out,academe should develop a cohenrent system to study and explain alliance performance.This paper constructs a framework about two key concepts:alliance management and alliance performance.This paper intends to analysis how business enterprises successfully accumulating establishing core competence and knowledge(e.g.alliance management),at the same time maintenancing good relationship with other enterprises (e.g.supply chain alliance),finally improving alliance performance and achieving competitive advantage.Based on above research purpose,this paper addresses two key questions:(1)What are alliance management and alliance performance and how to measure them.(2)What is the relationship among alliance management and alliance performance?This paper is composed of six parts.The main content of this research as follows:Chapter one is the introduction.It outlines the background and significance of this research,as well as illustrates study object,content,research methods and innovation of the paper.Chapter two is the summary and evaluation of literatures.First,through combing the domestic and foreign research vein of current dynamic capabilities theory,the paper illustrates and delimits these prior definitions of dynamic capabilities and alliance performance.Next,reviewing the literature,this paper seeks to bring clarity to their potential and realized relationships between alliance management and alliance performance.Chapter three is research framework and hypotheses.First,this paper proposes the measurement models of alliance management and alliance performance.Next,this paper presents a concept framework of alliance management and alliance performance and a set of testable hypotheses.Chapter four is the empirical quantitative research design of the relationships among alliance management and alliance performance.First,this paper develops the observed varibles of the dimensions of alliance management and alliance performance. Next,two-stage method was used to test overall fit;fit of internal structure of measurement mode,cross validation and reliability.Finnally the paper offers a summary of analysis methods for detecting the interrrelationship among alliance management and alliance performance.Chapter five is the structural equation models of alliance management and alliance performance.Firstly,this paper discusses the relationships between alliance management and alliance performance using Pearson correlation analysis method. Finally,on these bases,the structural relations among alliance management and alliance performance are verified by the structural equation modeling.Chapter six is the conclusion of this paper,its limitation and the expectation of future research.In this part,this paper summarizes the conclusions of the study and draw upon some limitations and suggestions for managers and academic implications for the future research.future research.The paper makes 2 contributions.(1)This paper provides an exploratory empirical study on how to measure alliance management and alliance performance.Because the measurement study of alliance management and alliance performance is in its infancy,this paper does not adopts model development strategy(often used in domestic management science),but more strictly competing models strategy(often used in psychology and pedagogy).Firstly,based on calibration sample data,this paper explores the parsimonious models of alliance management and alliance performance by means of confirmatory factor analysis method.Secondly,based on validation sample data,this paper retests reliability and cross-validation of these measurement models. The empirical results show that a firm's alliance managenment capabilities can be inferred from its capability to integrate,learn and reconfigure.Furthermore,the empirical results show that uncorrelated first -order factors model is parsimonious measurement model of alliance management and alliance performance,which represents a good fit to the data and lay the foundation for fututure related empirical reaseaches.(2)This paper provides an exploratory empirical study on the effects of alliance management on alliance performance.The literature on "dynamic capabilities" consists largely of theoretical and empirical dichotomy.One important reason for this is that dynamic capabilities are difficult to quantify or measure.And few empirical analyses have been attempted to testing the effects of alliance management capabilities on alliance performance.The empirical result supports better understanding of the mechanism of alliance management on alliance performance.The empirical findings indicate that alliance organizational learning capability dimension of alliance management has a positive and direct impact on alliance performance,which also has a positive and indirect impact on alliance performance by means of other dimensions of alliance performance.