契约失灵与策略性契约弹性-会计学系.PDF

Soochow Journal of Accounting 會計學報 ，專刊，2010 年 6月 第 61 －80頁     契約失靈與策略性契約彈性 曾進歷 國立東華大學企業管理學系 蔡裕源 國立東華大學企業管理學系 摘要 本研究主要目的在探索並瞭解：焦點廠商與未完全履約的違約廠商，在契 約屆滿後所進行契約再議的有趣現象。晚近，多數的研究著重在契約訂定、執 行與治理機制等相關議題，對契約期滿後的廠商行為所知相當有限。為此，我 們定義、分類並透過個案訪談分析此現象，提醒理論與實務界注意契約失靈這 種不完全履約現象對廠商存活的攸關性，同時，提出策略性契約彈性的概念架 構，用以解釋我們發現的有趣現象。 關鍵詞： 交易成本理論、契約失靈、策略性契約彈性 61 62 SOOCHOW JOURNAL OF ACCOUNTING Special Issue, June 2010 PP. 61-80   Contract Failure and Strategic Contract Flexibility   Chin-Li Tseng Department of Business Administration National Dong Hwa University Yuh-Yuan Tsai Department of Business Administration National Dong Hwa University Abstract The main purpose of this study was to introduce and explore the concepts of contract failure and strategic contract flexibility, which derived from incompletely performed the contract of the firms. While most recent studies focus on the contract context, implementation and governance mechanism related issues, few concerned about how firms act after the expiration of the contract. Since the knowledge why str