本研究分析全面品質管理概念中的三個重要的構念－市場導向、學習導向、品質導向，強調組織實施全面品質管理，必須此三種導向能夠相互配合，才能有效的達到創造競爭力與改善企業績效的目標。本研究以台灣軟體產業為* 作者感謝本刊兩位匿名評審之寶貴意見以及國科會計畫 (NSC92-2416-H-008-027) 對本研究的補助。樣本，實證分析分別以共變模式與特徵偏離模式檢驗配合度的概念，最後兩種模式皆支持本研究的假說。實證結果顯示企業實行全面品質管理，必需將市場與組織內部活動緊密結為一體：(1)、注重顧客需求市場資訊的搜集與散佈；(2)、以適應性學習及創造性學習來有效利用市場資訊，產生跳躍式的改進策略；(3) 、再輔以高品質流程改善，實現創新策略的想法。如此三者相互配合，才能達到產品與服務績效提昇的效益。最後，本研究針對研究結果提出管理上的意涵。

This paper investigates three important dimensions－market orientation, learning orientation, and quality orientation－in total quality management (TQM) and emphasizes the need of fit among these three orientations for achieving competitive advantage and improving firm performance. With a focus on the software industry in Taiwan, our empirical analysis incorporates both covariance and profile deviation models to operationalize the concept of fit. The results corroborate both models and thus support our theoretical propositions. The results suggest that software firms should link internal processes with market activities by focusing on customer/market information collection and dissemination, exploring market information through adaptive and generative learning, developing innovative strategies for improvement, and then implementing such innovative strategies with quality processes. As such, software firms can gain better product and service performance. The implications of the study are provided.