Galbraith(2002)認為組織設計應注重內部元素的協調與一致，他所提出相互協調的元素包括：策略，決定企業目標及願景；結構，定義組織內部權力的關係；流程，在組織間資訊及決策的流動過程；獎酬，提供誘因及激勵措施；人員，包括人力資源相關政策等。此五項要素彼此交互作用，影響員工的行為，並促進績效的發展及文化的形成。
本研究即依此為基礎，探討企業運作過程中，組織結構與其人力資源系統之互動對組織績效的影響。以台灣公開發行之上市櫃企業230份有效樣本為研究對象，將人力資源活動系統分成領先型、均衡型、傳統型等三類人力資源系統；而組織結構則將產品別、市場別及地區別歸類為事業群組織，功能別及流程別歸屬為非事業群組織。去探討二者間的交互作用，及對組織生產力的影響。
研究結果指出，當組織為非事業群型態時，無論人力資源活動系統運作程度為何，反應在組織績效並無顯著的區別；相對地，當組織為事業群型態時，且同時該組織也為領先型人力資源時，其績效表現遠大於人力資源為均衡型或傳統型時的結果。故我們可知，人力資源活動與組織結構的配適與否，是有所意義的，且當企業運用事業群的組織設計時，若同時推動領先型人力資源活動，則有助績效的大幅提升。故企業在推動組織設計時，也應同時兼顧領先型人力資源的運用，才能達成策略目標創造更高的績效產出。

Galbraith (2002 ) proposed that organization design should be paid attention to the coordination and consistency between the inside elements, including 1) Strategy, specifies the goals and objectives to be achieved as well as the values and missions to be pursued; 2) Structure, determines the placement of power and authority in the organizations; 3) Process, is the information and decision processes cut across the organization’s structure; 4) Reward, provides motivation and incentive for the completion of the strategic decision; 5) People, governs the human resource policies of recruiting, selection, rotation, training, and development. These five elements above can affect employees’ behavior, organizational culture, and performance.
The aim of this research is to investigate the relationships among organization structure, human resource system influence, and organizational performance. Based on a sample of 230 Taiwanese listed companies, the results of this study indicated that no matter what human resource system operates, there are no differences in organizational performance among organizations of non-divisional structure. On the other hand, organization which is in the divisional structure and works in the leading human resource system simultaneously will have better performance than that in the balance or traditional human resource system. Accordingly, organizations can improve their performance through promoting the leading human resource system and the divisional structure together. When firms consider designing organization structure, it should implement the leading human resource system at the same time, for this reason, it will reach the strategy goals and have good performance.

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