Hammer & Champy (1994)指出，在今天的市場中，有三股不容忽視的力量稱為三 C：分別是顧客(customers)、競爭(competition)以及改變(change)(楊幼蘭，1994)。這三股力量無論單獨存在，或結合在一起，都足以驅使企業進入一個嶄新的境界。而今日企業所面臨最大的挑戰就是去適應永不停止的改變，為了要適應持續變動的企業環境，必須持續創新並採取嶄新企業策略的公司，莫不紛紛進行組織變革。
A公司是網際網路服務業中知名的企業之一。但在網路社群的快速發展、市場競爭者、內部流程繁複、溝通回應時間缺乏效率等威脅下，導致公司營運績效逐年遞減，也打擊了投資大眾對企業的信心。加上網際網路產業相較於其他產業是快速變動的， 必須更快速的因應市場需求，因此該如何讓A公司能夠逆轉頹勢，是2012年初新上任的CEO一個極為重要的課題。
本論文以哈佛式個案撰寫法，探討A公司SMB研發部門在組織扁平化過程中面臨的種種現象及問題，無論是組織抗拒、組織與文化的衝突、人員配適性的問題，都是公司由上層至中階主管，到第一線執行單位都必須學習與調整的。組織變革之路對A公司來說還有漫長的路要走。
本論文包含個案內容及教師教學指引手冊兩部分，透過本論文可以讓讀者了解到企業組織扁平化可能遭受到問題，該如何突破？進而給予日後碰到類似狀況的企業做為參考，再因應個別狀況做微調，擬出最適決策。

Hammer & Champy (1994) has pointed out that there are 3 indispensable forces called 3Cs in the market today: customers, competition and change. Either any one of these forces or in combination can drive an enterprise into a new arena. The biggest challenge an enterprise is facing today is to adapt to the never ending changes. In order to adapt to the constantly changing enterprise environment, companies are transforming the organization structure in order to sustain innovation and implement new strategies.
Company A is a famous enterprise in internet service. Due to the threats of the internet community’s rapid development, market competitors, complex internal process flow and inefficient communication feedback time, the company’s operation performance decreased year by year, which also impacted the confidence of the public to invest in the company. Due to the relative rapid changing nature of internet service when compare to other industries, it must be more responsive to market needs. Therefore, how to reverse company A’s adverse situation will be a very important topic for the newly appointed CEO in 2012.
This thesis adopts Harvard’s case study methodology to investigate the various symptoms and problems encountered during the process of horizontal organization by the SMB research and development department of Company A. Whether it is the resistance of the organization, conflict between organization and culture, or adaptability of the staff, they must all be learn and adjusted by the top and middle management, as well as the first line execution units. Company A still has a long way to go in Organization transformation.
This thesis has two parts including a case study and a coaching manual for teachers. Through this thesis, the readers could understand the problems an enterprise may encounter during horizontal organization, and how to break through the situation. In addition, it could be a reference for enterprise facing similar situations in future, and fine tune for the optimum decision based on individual cases.

中文部分
•鄭仁偉、郭智輝（民93），「個人與組織契合、工作滿足與組織公民行為關係之研究」，人力資源管理學報，第四卷，第四期，頁85-104 (2004冬季號)。
•鄭仁偉、廖文志、翁振益、林仲威（民90），「組織招募研究：個人與組織契合的研究觀點」，環境與管理研究，第二卷，第二期，頁73-90。
•楊幼蘭(1994)。「改造企業-再生策略的藍本」，台北：牛頓。「原書Hammer,M.,& Champy, J.[1994]. Reengineering the Corporation-A Manifesto for Business Revolution.」
英文部分
•Chatman J., “Improving interactional organizational reseach: Amodel of person-organization fit. ,” Academy of Management Review, Vol. 14, 1989, 333-349.
網路部分
•StatCounter - Global Stats http://gs.statcounter.com/#browser-ww-monthly-201010-201207
•好站100 – 台灣網站導航http://www.100.com.tw/
•維基百科http://wikipedia.tw/
•數位媒體行銷資源庫電子報 - 網路人口概況與網路使用行為http://distance.shu.edu.tw/98dmcix/d01.htm
•MBA智庫http://wiki.mbalib.com