[[alternative]]The Relationships among Total Innovation Management, Total Quality Management and Related Performance

[[abstract]]本研究旨在探討全面創新管理、全面品質管理與其績效間之關係。過去幾年，全面品質管理的推廣使台灣製造的產品，擺脫過去劣質品的印象；然而，對於R&D 以及技術開發等創新活動，一直不若歐美發達。本研究除了強調創新的重要外，也認為全面品質管理的實施，有助於組織達成績效。本研究之樣本來源為台灣證券交易所上市櫃製造業，利用結構方程模式檢視全面創新管理對其績效之影響，以及能否同時透過全面品質管理的實施影響其績效。研究結果顯示，全面創新管理對於品質及創新績效均具有高度影響；而全面品質管理對於品質與創新績效均達顯著，與過去認為全面品質管理僅對品質績效影響之觀點不同。但值得注意的是，全面創新管理對於品質與創新績效之影響效果均高於全面品質管理。因此，組織在具有創新的環境底下實施全面品質管理，有助於組織達成其績效之目標。[[abstract]]The purpose of this paper is to investigate the relationship between TIM, TQM and related performance. Over the past few years, the promotion of TQM has emerged the impression of Taiwan-made products from the symbol of low quality. However, the innovative activities including R&D and technology development relative to European and U.S have not well developed. This paper not only emphasizes the importance of innovation, but also emphasizes that the application of TQM has positive effect on its performance. The sample is from manufacture firms of Taiwan Stock Exchange (TWSE). This paper use the structural equation modeling (SEM) to examine the effect of TIM on performance, and the interval effect of TQM on the TIM-performance relationship. The result suggests that TIM has highly impact on both of quality performance and innovation performance, and this is inconsistent with the prior perspective－TIM can only effect quality performance. It should be noted that the effect of TQM on quality and innovation is much significant than TQM. Consequently, the use of TQM in an organization with innovational environment can assist organization attain the target of its performance.[[sponsorship]]中興大學會計系暨中華會計教育學會[[conferencetype]]國內[[conferencedate]]20081204~20081205[[booktype]]紙本[[iscallforpapers]]Y[[conferencelocation]]臺中, 臺