創業導向(entrepreneurial orientation) 為企業重要的競爭能力，是近年來備受關注的議題之一，單位績效更是影響企業成功與否的關鍵。而本研究的目的為探討創業導向(entrepreneurial orientation)與單位績效(unit performance)之間的影響機制，並以更符合變項特性的觀點進行探討，其中採用知識分享(knowledge sharing)以及吸收能力(absorptive capacity)作為中介變項、調節變項進行中介機制及調節機制之探討。
本研究問卷蒐集分為高階管理職、管理職與非管理職三種來源，高階管理職樣本數為248份，管理職樣本數為248份，非管理職樣本數為577份，分別隸屬於20間公司與47個部門。本研究採用階層迴歸模型進行統計分析，而研究結果發現知識分享會透過中介效果影響創業導向與單位績效之關係、吸收能力也會透過調節式中介創業導向與知識分享之間的強度，進而影響單位績效。

關鍵字：創業導向、單位績效、知識分享、吸收能力

The purpose of this study is to explore the mechanism between entrepreneurial orientation and unit performance. Knowledge sharing is chosen as the mediator, absorptive capacity is chosen as the moderator. In this study, three versions of questionnaires were used: top manager version, manager version and non-manager version. Data were collected from multiple sources involving 248 top managers, 248 managers and 216 non-managers belonging to 20 companies and 47 units. Using regression models for data analyses, the result indicated that: knowledge sharing had mediating effects on the relationship between entrepreneurial orientation and unit performance, and absorptive capacity had moderating effects on the relationship between entrepreneurial orientation and unit performance.

Keyword: entrepreneurial orientation, unit performance, knowledge sharing, absorptive capacity.

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