组织文化预览对企业并购后绩效影响的实验研究  

The Effects of Organizational Culture Preview on M&A: An Experimental Study

作　　者：江新会[1] 杨成君[2] 钟昌标[1] 张强[1] 习怡衡 

机构地区：[1]云南财经大学,云南昆明650221 [2]中国科学院研究生院管理学院,北京100190

出　　处：《管理工程学报》2016年第2期48-55,共8页Journal of Industrial Engineering and Engineering Management

基　　金：国家自然科学基金资助项目(71162002)

摘　　要：在Weber和Camerer[1]实验范式的基础上,以认知失调理论为理论基础,通过一项模拟实验探索组织文化预览对并购后绩效的影响。实验中将组织文化预览操控为三个水平:双向预览、单向预览、和无预览(控制组),观察其对并购后绩效的效应。研究结果表明:1)组织文化预览能够显著提高并购后绩效;2)双向组织文化预览组无论是对整体绩效还是并购双方绩效都有显著提高;3)单向组织文化预览组并购后绩效的提高未达到统计学意义上的显著水平;4)双向组织文化预览的积极作用主要体现在并购后初期,有利于并购后的快速整合。实验结果为组织文化预览在企业并购整合中的应用提供了理论依据和实证支持。Global mergers and acquisitions（MA） is increasing in recent years and is characterized by that smaller companies from developing countries such as China, India, and Malaysia frequently purchase larger and established firms in developed countries. Previous research revealed that cultural conflict plays an essential role in many merger failures. However the problem of how to mitigate the damage of conflicting culture has been less explored. Moreover, studies evidenced the effectiveness of realistic job preview in terms of employees＇ job satisfaction, organizational commitment, as well as performance and so on. In light of these two veins of findings the current study proposes that organizational culture preview（OCP as abbreviation） may buffer the harm of cultural conflict on organizational performance after MA.An experiment was designed to test the effect of organizational culture preview based on the paradigm of Weber and Camerer（2003）. One hundred and twenty graduate students participated in the experiment. They were randomly arranged to act as manager and employee respectively, and were asked to cooperatively accomplish a picture selection task. After completing certain times of the task, the conversation between manager and employee in the last turn was recorded as conveying the organizational culture. Then the minimum organization consisted of the manager and employee was broken and reorganized so as to imitate the merger and acquisition. Before reorganization（merger） the acquiring and the acquired party in different group were manipulated to： 1. mutually listen to counterparty＇s conversation record（bilateral-OCP group）; 2. only listen to acquiring party＇s conversation record by the acquired party（unilateral-OCP group）; 3. not listen to the conversation record（none-OCP group）. Time of accomplishing the task was measured as indicator of organizational performance. Participants were motivated to work effectively by a valuable reward. A series of MANCOVA were conducted to test

关 键 词：组织文化预览 企业并购 文化整合 情绪失调 

分 类 号：F271[经济管理—企业管理]