在東方經濟體快速崛起下，許多管理學者開始研究起東方企業成功的因素。隨著環境快速變動及複雜性的增加，使得矛盾問題不斷湧現，企業不得不面及整合對企業內、外矛盾的事物。過去西方著重在權變理論並以either-or(兩者擇一)的觀點看待矛盾，時代變遷下，學者提倡以both-and的觀點擁抱矛盾，以此才能管理看似衝突卻又互相依賴的關係，而陰陽理論正是以整體、辯證及動態的觀點來看待世界。因此本研究以影響中國深遠的陰陽理論(Yin-yang philosophy)為基礎，探討矛盾領導(Paradoxical leadership)對單位績效(Unit Performance)及單位吸收能力(Unit absorptive capacity)的影響。另外也對吸收能力於兩者之間的中介效果進行探討。本研究的研究對象為52位高階管理者、104位管理者、208位員工，分別隸屬於52個單位及26間公司。採用多層次結構方程模型進行分析，首先以階層線性模型(Hierarchical Linear Models)(HLM)進行資料合併檢驗，了解數據是否能夠支持跨層次研究。結果顯示矛盾領導會正向影響單位績效及單位吸收能力，而單位吸收能力也會正向中介矛盾領導與單位績效。

Eastern economy grow rapidly, many management scholars began to study the factors of the success in Eastern companies. The environment change intensely and the complexity increasingly, contradictions continue to emerge, so companies have to face and integrate contradictions within and outside the company.
In the past, the West focused on the theory of contingency and looked upon the contradiction as either-or point. Changing along with times, the scholars advocated embracing the contradiction in a both-and point in order to manage seemingly conflicting but interdependent relationships. The Yin-yang philosophy see the world through an overall, dialectical, and dynamic perspective. Therefore, this study is based on Yin-yang philosophy to explore the impact of paradoxical leadership on unit performance and unit absorptive capacity. In addition, the mediating effect of absorptive capacity between the paradoxical leadership and unit performance is also discussed.
The research sample of this study is 52 senior managers, 104 managers, and 208 employees, these belonging to 52 units and 26 companies. A Multilevel Structural Equation Modeling was used for analysis. First, Hierarchical Linear Models use for data combination testing to understand whether the data could support cross-level research. The results show that paradoxical leadership will positively affect unit performance and unit absorption capacity, while unit absorption capacity will also positively lead to intermediary paradoxical leadership and unit performance.

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