軟體即服務（SaaS）已成為軟體產業的主流典範，對不同出身背景的軟體供應商（原生雲與轉型雲）帶來了截然不同的挑戰與機會。既有研究多將供應商視為同質性群體進行轉型討論，或偏重於客戶採用視角，較少提出能夠系統性比較此兩類廠商如何透過資源調和驅動創新與提升績效的理論框架與實證檢驗。
本研究以資源調和觀點（ROV）為理論核心，採探索性序列混合方法。首先透過焦點團體訪談，深入探索兩類廠商的差異化策略路徑並生成情境化洞察，同時發展衡量工具；其次以145家台灣SaaS供應商為樣本，進行問卷調查，並以PLS-SEM檢驗模型與假說。
實證結果支持「資源調和 → 創新 → 績效」的核心傳導路徑，其中「能力捆綁」的影響最為關鍵。進一步的比較分析揭示兩條異質性路徑：轉型雲廠商的能力捆綁對其善用市場機會展現出更高的邊際效益，突顯其克服路徑依賴所帶來的挑戰與回報；原生雲廠商則憑藉組織敏捷性，在將市場機會轉化為創新能量的過程中展現更高的效率。
本研究的主要貢獻在於三方面：理論上，將ROV擴展至SaaS情境，並揭示廠商異質性的權變作用；方法上，發展並驗證了一套具本土情境特色的衡量工具；實務上，為不同類型廠商提供差異化策略指引，其中轉型雲廠商宜聚焦內部整合，而原生雲廠商則須維持敏捷與創新動能。

Software-as-a-Service (SaaS) has emerged as the dominant paradigm in the software industry, creating distinct challenges and opportunities for vendors with different origins—namely, native cloud and transitioning cloud firms. Existing research often treats vendors as a homogeneous group in discussions of transformation or emphasizes the customer adoption perspective. As a result, systematic theoretical and empirical comparisons of how these two types of vendors orchestrate resources to drive innovation remain limited.
Grounded in the Resource Orchestration View (ROV), this study adopts an exploratory sequential mixed-methods design. In the qualitative stage, focus group interviews were conducted to uncover the differentiated strategic pathways of the two vendor types, generating contextual insights that informed the development of measurement instruments. In the quantitative stage, survey data from 145 Taiwanese SaaS vendors were analyzed using PLS-SEM to test the proposed model.
The findings confirm the core pathway of resource orchestration → innovation → performance, with capability bundling playing a pivotal role. Comparative analysis further reveals two heterogeneous pathways: for transitioning cloud firms, capability bundling yields higher marginal benefits in leveraging opportunities, underscoring both the challenges and rewards of overcoming path dependence; for native cloud firms, organizational agility enables greater efficiency in converting market opportunities into innovation capacity.
This study contributes on three levels. Theoretically, it extends ROV to the SaaS context by demonstrating the contingent role of vendor heterogeneity. Methodologically, it develops and validates a context-specific instrument for measuring resource orchestration. Practically, it offers differentiated strategic guidance: transitioning cloud firms should prioritize internal integration to overcome inertia, while native cloud firms must sustain agility to preserve their innovation momentum.

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