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    題名: The Relationship among Moral Consciousness, Corporation’s Environmental Strategy, and Economic Performance
    其他題名: 道德意識、企業環境策略與經濟績效之分析
    作者: Huang, Cheng-Li;Wu, Kun-Shan;Tsai, Ju-Lan
    貢獻者: 淡江大學會計學系
    關鍵詞: 道德意識;環境認知;創新環境策略;財務績效;Moral consciousness;Environmental perceptions;Innovative environmental strategy;Financial performance
    日期: 2012-12-01
    上傳時間: 2013-01-22 17:35:01 (UTC+8)
    出版者: 臺北市:台灣會計教育基金會
    摘要: 為避免因國家間生產技術水準不同,在比較各國生產效率差異時可能產生偏誤,本研究採向共同邊界生產函數(metafrontier production function),並建構產出成長率模型,進行各國總體生產效率之研究。蒐集1985年至2004年經濟合作暨發展組織(Organization for Economic Co-operation and Development, OECD)與亞太經濟合作組織(Asia-Pacific Economic Cooperation, APEC)組織共計36國資料,區分為四個不同技術群組國家-七大工業國(Group of Seven, G7)、非七大工業國(Non-group of Seven, Non-G7)、亞洲四小龍(newly industrialized countries, NICs)和非四小龍(non-newly industrialized countries, Non-NICs),主要證實結果有三:(1)以NICs群組具有規模報酬遞增特性,其餘三群組皆出現規模報酬遞減情形;(2)平均技術缺口比率(technology gap ratio, TGR)以G7群組最高,顯示其採用的生產技術相對最為先進,但NICs與Non NICs兩群組TGR值逐年提升,逐漸縮小與最先進技術的差距;(3)平均共同技術效率亦以G7群組位居第一,而NICs群組則敬陪末座。未來若欲提升實際產出水準或共同技術效率,G7與Non-G7群組應以提升生產技術水準為首要目標,而NICs與Non-NICs群組則應以改營企業管理能力與策略,致力提高自身群組技術效率。This paper proposes a stochastic metafrontier production function model, in which all variables are expressed in the form of a rate of growth to eliminate the potential nonstationarity of the variables, to estimate the production efficiency of the Organization for Economic Co-operation and Development (OECD) and Asia-Pacific Economic Co-operation (APEC) members in terms of the technology differences during the period 1985-2004. The evidence indicates that on average: (1) scale economies prevail in the newly industrialized countries (NICs), while the remaining three groups exhibit decreasing returns to scale; (2) the mean values of the technology gap ratio vary from about 0.98 (Group of Seven, G7) to 0.92 (NICs), implying that G7 countries employ superior levels of production technology compared to the remaining groups; and (3) the G7 states achieve the highest metafrontier technical efficiency score of 0.958, on average, or about 96% of the potential Outputs defined by the metafrontier production function.
    關聯: 會計審計論叢=Review of Accounting and Auditing Studies 2(2),頁115-147
    顯示於類別:[會計學系暨研究所] 期刊論文

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