本文探討臺灣10大企業集團的發展是否漸趨於組織同形。本研究從經濟學相關領域的單一市場與技術命定論出發，認為廠商彼此之間會有同形的情況發生。接著，吾人引用代理理論與資源基礎理論的觀點提出，廠商會追求多角化成長策略，因此廠商通當不會只在一個市場競爭，或只受制於單一技術典範洗禮。在這種多重制度規範限制下，廠商間因而可能會有分化現象。然而此種從市場或技術命定論所推演出的廠商多角化，對於堅稱社會制度決定論將超越市場或技術命定論的組織社會學而言，可能只是一種多角化同形的結果。為了探討此種組織多角化同形效果是否會發生，本文從多元尺度分析法引伸設計出廠商之間之同形係數，以比較彼此之間之差異程度。本研究實證結果初步顯示，臺灣企業集團過去二十年來的發展，雖然歷經一連串不同程度的多角化活動，但似確有漸趨同形多角化的現象。

　　　　　This paper aims to examine whether Taiwan's ten large business groups are moving towards isomorphism. Drawing on the perspective of market and technological determinism, it argues that firms operating in the same market and performing the same technology have a tendency to move towards isomorphism. But given agency theory and the resource-based theory of the firm, firms will pursue diversification growth strategies. As a result, they will operate in multiple markets, and their structures and activities will be channeled through a variety of technological paradigms. Diversity is thus possible. However, from the viewpoint of organizational sociology, this kind of diversification is not a form of organizational diversity, but a form of isomorphism in diversification-that is, the extent to which firms pursue diversification is isomorphic with one another. In order to testify this proposition, we develop the notion of isomorphism coefficients for measuring inter-firm differences, using multidimensional scale analysis. The result of our analysis shows that Taiwan's business groups though performing a series of diversification activities over the last twenty years tend to be increasingly evolving in an isomorphic manner.