本論文計一冊，共分七章，二十一節，全文約五萬餘字。
本文乃將權變理論，加以實證研究。假設為：在不同的外在環境不確定程度之下，企業會有不同的管理實務。並沒有一種管理實務是完全適合各種不同的外在環境的，而所謂適不適合，乃對企業績效而言。
本文採用家電業代表外在環境不確定程度較高的行業，而以食品罐頭業代表外在環境的不確定程度較低的行業。而管理實務則分為分化及整合二構面，分化指針對其各自不同環境而作之應變；而整合是指不同部門間齊心協力的程度。分化又分成四個導向來衡量，其分別為：組織結構、領導形態、時間導向，及目標導向。
研究乃採比較研究法，分行業間分析及部門間分析，並有交叉分析。抽樣乃針對合於母體定義的每個樣本，百分之百抽樣。
研究結果發現，在家電業中，其結果完全合於原假設，而在食品罐頭業中，則發現，二者之間，並無任何明顯關係。各項研究結果及結論，而散見各章。
本文乃國內研究尚少觸及之範圍，謬誤之處在所難免，尚祈各方不吝指正是幸。

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