有別於過去研究較常採用之經濟效率觀點及獨立決策假設，本研究以組織學習觀點，跨時(1973-2003)追蹤台灣地區130家集團企業所進行的1,471件海外直接投資個案，探討集團成員公司在進行海外投資進入模式決策時，於集團、事業群及特定地主國三種參考群組中，受先前進入模式經驗所影響而產生模仿學習之現象。實證結果發現集團成員傾向模仿相同事業群內之海外投資進入經驗及距投資當時較為接近的經驗，直言之，組織學習觀點在解釋集團企業內事業單位的海外進入決策行為上，獲得實証支持。本研究結果不僅豐富化集團內決策行為的理論角度，並拓展學習理論應用於研究集團企業進行海外進入模式決策行為的外部效度。

Differing from the extant literature of entry mode that commonly taking an economic rationale and assuming each entry mode decision as independent one, the present research attempts to explain the foreign entry mode decisions made by member business units within a business group from the angle of organizational learning. Based on a longitudinal database containing 1,471 foreign direct investments cases made by 130 Taiwanese business groups during the years of 1973 and 2003, we examine the influences of organizational learning among member companies within a business group on choosing their foreign entry modes. Three reference targets that may facilitate imitative learning are examined, both separately and collectively, namely, business group, business division, and the host country. Our empirical evidence shows that experiences of the same business division and of more recent time play a significant role affecting subsequent entry mode decision, which supports the existence of trait-based imitation and the recent effect of experiential learning. Implications and suggestions of these research results are also discussed.