跨组织信息系统中冲突对财务绩效的影响  

The Impact of Conflict on Financial Performance in Inter-organizational Systems

作　　者：胡琴芳 曹伊晗 HU Qin-fang;CAO Yi-han(School of Economics and Trade,Hunan University of Technology,Zhuzhou Hunan 412007,China)

机构地区：[1]湖南工业大学经济与贸易学院,湖南株洲412007

出　　处：《湖北经济学院学报》2024年第1期31-40,126,127,共12页Journal of Hubei University of Economics

基　　金：湖南省自科基金面上项目“信息共享背景下认知距离与社会距离对供应链能力的影响研究”(2021JJ30222);湖南省教育厅青年项目“供应链企业间多重距离对合作创新绩效的影响:基于实证分析与组态视角”(21B0529)。

摘　　要：跨组织信息系统在企业中的应用与日俱增,随之而来的组织间冲突成为不可避免的问题。基于跨组织信息系统情境,深入分析组织间冲突对财务绩效的影响,并探讨IOS集成和社交媒体的调节作用。实证研究结果表明,组织间冲突会影响企业财务绩效,其中,功能性冲突对财务绩效有显著正向影响,破坏性冲突对财务绩效有显著负向影响;IOS集成强化功能性冲突对财务绩效有正向影响,弱化破坏性冲突对财务绩效有负向影响;社交媒体强化功能性冲突对财务绩效有正向影响,但其弱化破坏性冲突对财务绩效的负向影响并不显著。The application of Inter-organizational systems(IOS)in enterprises is increasing day by day,and the resulting Interorganizational systems(IOS)conflicts have become an inevitable problem.This article is based on the context of Inter-organizational systems,and deeply analyzes the impact of inter-organizational conflicts on financial performance and explores the moderating effects of IOS integration and social media.Empirical research results indicate that inter-organizational conflicts can affect corporate financial performance,among which,functional conflicts have a significant positive impact on financial performance,while dysfunctional con⁃flicts have a significant negative impact on financial performance;IOS integration enhances the positive impact of functional conflicts on financial performance and weakens the negative impact of dysfunctional conflicts on financial performance;Social media enhances the positive impact of functional conflicts on financial performance,but its weakening of dysfunctional conflicts does not have a signifi⁃cant negative impact on financial performance.

关 键 词：组织间冲突 财务绩效 跨组织信息系统 

分 类 号：F234.4[经济管理—会计学]