過去農業面臨靠天吃飯、人口老化、人力資源不足等問題，造成農產品生產效率低落且品質不一，也因此導致農業始終無法提升競爭力，農企業若無法突破以往的困境，將無法提升產業整體價值，面對多重困難與挑戰，台灣智慧農業的轉型已刻不容緩。
現今國內外資通訊技術發展純熟，如何透過資訊與農產業達成跨域整合成為智慧農業發展上重要的課題，農企業低資訊素養的前提下如何採用資訊科技改變組織控制系統的營運流程與常規，提升企業營運效率、簡化作業流程、降低人力資源，進而發展新型態商業策略，將成為本研究探討重點。本研究將從組織的觀點探討農企業在轉型過程中如何運用資訊科技改變組織控制系統形式面與執行面的常規。本研究發現數位轉型過程對於農企業組織控制系統四大槓桿產生不同常規的特性的轉變，在信念系統中組織轉變為靈巧性常規；邊界系統中產生混搭型常規；診斷系統中產生敏捷性常規；交互控制中產生即興創作型常規。最後提出結論與研究貢獻。

In the past, agriculture has faced challenges such as relying on unpredictable weather conditions, an aging population, and a shortage of labor, resulting in low productivity and inconsistent product quality. Consequently, the agricultural sector has struggled to improve its competitiveness. Without overcoming these past difficulties, agricultural enterprises will be unable to enhance the value of the industry. In the face of multiple challenges, the transformation of Taiwan's Smart Agriculture is urgent.
Currently, both domestic and international information and communication technologies have matured. How to achieve cross-domain integration between information technology and agriculture has become an important issue in the development of smart agriculture. Given the low information literacy of agricultural enterprises, it is essential to explore how they can adopt information technology to change their organizational control systems, streamline operational processes, increase operational efficiency, simplify workflows, and reduce labor resources. This will enable the development of new business strategies, which will be the focus of this study.
From an organizational perspective, this study will examine how agricultural enterprises utilize information technology to change the conventional aspects of their organizational control systems during the transformation process. The study identifies that the digital transformation process leads to different characteristics in the four levers of the organizational control system for agricultural enterprises. Specifically, it results in agility in the belief system, hybrid in the boundary system, agility in the diagnostic system, and improvisation in the interactive control system. Finally, conclusions and research contributions are presented.

Abernethy, M. A., & Chua, W. F. (1996). A field study of control system “redesign”: the impact of institutional processes on strategic choice. Contemporary accounting research, 13(2), 569-606.
Abernethy, M. A., & Lillis, A. M. (1995). The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society, 20(4), 241-258.
Abernethy, M. A., & Lillis, A. M. (2001). Interdependencies in organization design: a test in hospitals. Journal of Management Accounting Research, 13(1), 107-129.
Abernethy, M. A., & Vagnoni, E. (2004). Power, organization design and managerial behaviour. Accounting, Organizations and Society, 29(3-4), 207-225.
Abernethy, M. A., Chua, W., Luckett, P. F., & Selto, F. H. (1999). Research in managerial accounting: Learning from others' experiences. Accounting & Finance, 39(1), 1-27.
Abernethy, M. A., Chua, W., Luckett, P. F., & Selto, F. H. (1999). Research in managerial accounting: Learning from others' experiences. Accounting & Finance, 39(1), 1-27.
Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary accounting research, 21(2), 271-301.
Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary accounting research, 21(2), 271-301.
Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary accounting research, 21(2), 271-301.
Anthony, R. N. (1965). Planning and control systems: a framework for analysis. Division of Research, Graduate School of Business Administration, Harvard University.
Ashforth, B. E., & Fried, Y. (1988). The mindlessness of organizational behaviors. Human Relations, 41(4), 305-329.
Becker, M. C. (2005). The concept of routines: some clarifications. Cambridge journal of Economics, 29(2), 249-262.
Bhimani, A., & Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management accounting research, 18(1), 3-31.
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, organizations and society, 29(8), 709-737.
Bisbe, J., Batista-Foguet, J. M., & Chenhall, R. (2007). Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, organizations and society, 32(7-8), 789-820.
Bonner, S. E., & Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research. Accounting, organizations and society, 27(4-5), 303-345.
Bruining, H., Bonnet, M., & Wright, M. (2004). Management control systems and strategy change in buyouts. Management Accounting Research, 15(2), 155-177.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168.
Chenhall, R. H., & Langfield-Smith, K. (2007). Multiple perspectives of performance measures. European management journal, 25(4), 266-282.
Cohen, M. D. (1991). Individual learning and organizational routine: Emerging connections. Organization science, 2(1), 135-139.
Cohendet, P., & Llerena, P. (2003). Routines and incentives: the role of communities in the firm. Industrial and corporate change, 12(2), 271-297.
David, P. A. (1997). Path dependence and the quest for historical economics: one more chorus of the ballad of QWERTY.
Delmestri, G. (1998). Do all roads lead to Rome... or Berlin? The evolution of intra-and inter-organizational routines in the machinebuilding industry. Organization Studies, 19(4), 639-665.
Dent, J. F. (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality. Accounting, organizations and society, 16(8), 705-732.
Dosi, G., Nelson, R. R., & Winter, S. G. (Eds.). (2000). The nature and dynamics of organizational capabilities. Oxford university press.
Dosi, G., Teece, D. J., & Winter, S. (1992). Toward a theory of corporate coherence: preliminary remarks. Technology and enterprise in a historical perspective, 1, 185-211.
Dyer, J. H., & Singh, H. (1998). The relational view: Cooperative strategy and sources of interorganizational competitive advantage. Academy of management review, 23(4), 660-679.
Emsley, D. (2001). Redesigning variance analysis for problem solving. Management Accounting Research, 12(1), 21-40.
Emsley, D. (2001). Redesigning variance analysis for problem solving. Management Accounting Research, 12(1), 21-40.
Feldman, M. S. (2000). Organizational routines as a source of continuous change. Organization science, 11(6), 611-629.
Feldman, M. S., & Pentland, B. T. (2003). Reconceptualizing organizational routines as a source of flexibility and change. Administrative science quarterly, 48(1), 94-118.
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management accounting research, 20(4), 263-282.
Fisher, J. (1995). Contingency-based research on management control systems: categorization by level of complexity. Journal of accounting literature, 14, 24.
Fisher, J. G., Peffer, S. A., & Sprinkle, G. B. (2003). Budget‐based contracts, budget levels, and group performance. Journal of management accounting research, 15(1), 51-74.
Flamholtz, E. G., Das, T. K., & Tsui, A. S. (1985). Toward an integrative framework of organizational control. Accounting, organizations and society, 10(1), 35-50.
Grant, R. M. (1996). Toward a knowledge‐based theory of the firm. Strategic management journal, 17(S2), 109-122.
Hall, R. L., & Hitch, C. J. (1939). Price theory and business behaviour.
Hannan, M. T., & Freeman, J. (1989). Organizational ecology. Harvard university press.
Heiner, R. A. (1983). The origin of predictable behavior. The American economic review, 73(4), 560-595.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, organizations and society, 31(6), 529-558.
Hodgson, G. M. (2008). The concept of a routine Handbook of organizational routines (pp. 15-28). Great Britain: Edward Elgar.
Hodgson, G. M., & Knudsen, T. (2003). The replication of habits. In 6th International Workshop on Institutional Economics, The University of Hertfordshire.
Klerkx, L., Jakku, E., & Labarthe, P. (2019). A review of social science on digital agriculture, Smart Agriculture and agriculture 4.0: New contributions and a future research agenda. NJAS-Wageningen journal of life sciences, 90, 100315.
Koestler, A. (1967), The Ghost in the Machine. Hutchinson: London.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, 19(4), 287-300.
March, J. G., & Simon, H. A. (1958). Organizations John Wiley & Sons. New York.
Marginson, D. E. (2002). Management control systems and their effects on strategy formation at middle‐management levels: evidence from a UK organization. Strategic management journal, 23(11), 1019-1031.
Maslow, A. H. (1943). A theory of human motivation. Psychological review, 50(4), 370.
Merchant, K. A., & Van der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives. Pearson education.
Mintzberg, H. (1978). Patterns in strategy formation. Management science, 24(9), 934-948.
Mintzberg, H. (1979). The structuring of organizations Prentice-Hall. Englewood Cliffs, NJ.
Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and society, 35(5), 499-523.
Nelson, R. R. (1985). An evolutionary theory of economic change. harvard university press.
Pentland, B. T. (2003). Conceptualizing and measuring variety in the execution of organizational work processes. Management Science, 49(7), 857-870.
Pentland, B. T. (2003). Sequential variety in work processes. Organization Science, 14(5), 528-540.
Pentland, B. T., & Rueter, H. H. (1994). Organizational routines as grammars of action. Administrative science quarterly, 484-510.
Reynaud, B. (1998). Les propriétés des routines: outils pragmatiques de décision et modes de coordination collective. Sociologie du travail, 465-477.
Roberts, J. (1990). Accounting and strategy in a UK conglomerate. Accounting, Organizations and Society, 15(1-2), 107-125.
Simons, R. (1994). Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business Press.
Speklé, R. F. (2001). Explaining management control structure variety: a transaction cost economics perspective. Accounting, organizations and society, 26(4-5), 419-441.
Stene, E. O. (1940). An approach to a science of administration. American Political Science Review, 34(6), 1124-1137.
Tuomela, T. S. (2005). The interplay of different levers of control: A case study of introducing a new performance measurement system. Management accounting research, 16(3), 293-320.
Vermesan, O., & Friess, P. (Eds.). (2022). Digitising the Industry Internet of Things Connecting the Physical, Digital and VirtualWorlds. CRC Press.
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, organizations and society, 32(7-8), 757-788.
Winter Jr, S. G. (1964). Economic'natural selection'and the theory of the firm. Yale University.
Winter, S. G. (1990). Survival, selection, and inheritance in evolutionary theories of organization. Organizational evolution: New directions, 269, 297.
Wolfert, S., Ge, L., Verdouw, C., & Bogaardt, M. J. (2017). Big data in Smart Agriculture–a review. Agricultural systems, 153, 69-80.
中央研究院。（2013）。農業政策與科技研究建議書。
余祁暐、張羽萱、李佳玲（2019）。臺灣農企業智慧農業發展現況調查。農業生技產業季刊，（57），52-55。
林娟如、林佩儀、郭俐利、張力天、楊文欽、陳佳堃、梁佑全。（2021）。數位系統於蛋雞飼養。農業生技產業季刊，（65），8-13。
孫智麗、余祁暐、魏于翔。（2020）。從國家創新系統與總要素生產力論農業科技國際競爭力指標。農業生技產業季刊，（61），12-23。
張力天。（2021）。從國內外食安鮮蛋生產看智慧精準農業。農業生技產業季刊，（65），36-45。
陳昱宏、廖耕賢、&沈湯龍。（2021）。臺灣科技農企業進軍國際市場之價值戰略:運用非對稱垂直策略結盟與專屬獨賣模式創造優勢與利基。農業生技產業季刊，（63），1-8。
曾家緹、孫詠苓、陳佳堃、曾子彝。（2021）。現行台灣傳統式雞舍飼養環境溫度控制評估與改善設計。農業生技產業季刊，（65），25-28。
楊玉婷。（2021）。智慧農業跨域科技應用趨勢分析-2020台灣智慧農業論壇報導。臺灣經濟研究月刊，44（2），59-65。
楊智凱。（2019）。智慧農業發展現況。菇類數位生產與農場經營管理研討會專刊。
行政院農業委員會畜牧處。（2020年3月24日）。智慧農業∞傳承▪信念▪希望智慧農業。https://www.intelligentagri.com.tw/xmdoc/cont?xsmsid=0K052486029567292230&sid=0K064547258472723517
陳正芬。（2021年12月07日）。雲科大開發供應鏈雲端平台獲兩項國家級獎項。https://www.cdns.com.tw/articles/500628
教育部大學社會責任推動中心。（2021）。2021USR ONLINE EXPO大學社會實踐博覽會。https://2021usrexpo.org/
科技農企業資訊網。（2015）。輔導業者－立瑞畜產有限公司【104年度輔導廠商】。https://www.agribiz.tw/commend1_storypage.php?type=2&commend_id=268
張紹敏。（2022年7月22日）。從被看衰到麥當勞、美芝城都向他買蛋！大武山青年用數據重振家業。https://www.cheers.com.tw/article/article.action?id=5101030
吳美欣。（2022年12月22日）。缺蛋潮下還能加碼供貨給全聯、全家，大武山牧場如何靠「科技養雞」穩定產量。https://www.managertoday.com.tw/articles/view/66190?utm_source=copyshare
鼎新電腦。（2022）。大武山運用數據克服變數，翻轉傳產經營模式，銷售穩站全台之冠。https://www.digiwin.com/tw/dsc/solution/WB002553/WB00255301_dawushan
行政院農業委員會農業試驗所。（2023）。智農是什麼。https://www.intelligentagri.com.tw/xmdoc/cont?xsmsid=0J164373919378174143