本研究探討成果/過程導向與員工偏差行為關係之比較研究，將增加對發生員工在組織內偏差行為的因素及知識，提供實務上有利於組織對偏差行為的預測，採行不同管理監督及績效評估方式，有助於事先預防及減少組織利益的損失。因此，有必要對有害組織利益及績效之成因，加以探究。
本研究問題是探討管理控制系統(management control system)與員工偏差行為(employee deviance behavior)之關係，經由間接文獻之引用及邏輯之推理，發現兩者之關係有必要進一步釐清。
本研究是透過郵寄問卷(questionnaires survey)的方式，總共寄發了610份問卷，以企業內部員工進行填答。總共回收352份，去除無效問卷沒填寫完成者51份，總共有效問卷為301份，回收率為58%。
結果本研究發現，組織採取成果導向會導致組織偏差行為的產生；組織採取過程導向則會產生人際偏差行為，組織採取過程導向則會減少組織偏差行為的發生。
This study explores the relationship between outcome- and process-oriented, employee deviance behaviors. In addition, this paper raises that understanding knowledge and factors on employee deviance behaviors occurring in the organization and provides the speculation of deviance behaviors in the organization for the field to practice different methods of management control and performances measurement for preventing and reducing the cost of organizational benefits. For this reason, in the essential, this paper will speculate the factor is harmful to benefits and performances in the organization.
The research problem of this paper is found in the relationship between management control system and employee deviance behavior in the existing literature. For purify this relationship, the further analysis of logical speculation is applied to analyze the insufficient relationship by the field empirical survey.
The data is composed of employees in the organization and is gained by 601 questionnaires. The total of 301 valid questionnaires was returned
The results of this study support the hypotheses that organizational deviance would affect from that an organization practices outcome- and process-oriented of management control system, and interpersonal deviance would affect from an organization practices process-oriented of management control system. But an organization practices outcome-oriented of management control system that is not influence interpersonal deviance.
