因現今企業為了提高領導績效，大多採用交易型領導即「外部獎勵效果」為主，較少採用轉換型領導即「內心激勵效果」為領導風格，為探討兩者之差異。如何提高領導績效帶動員工達成組織目標，一直是領導者所重視與關心的問題。
Douglas(1999)指出人力資源是達成組織目標的一個重要因素。在企業經營管理中，如何能夠妥善的管理員工是一項重要的問題。領導績效的目的主要是依現有的人力資源做有效運用及如何提升組織的經營績效，故組織有必要進行領導績效的衡量，以改善組織之整體績效來達成組織目標。而文獻中，已經知道領導績效會受到領導風格（Sosik & Godshalk 2004; Piccolo & Colquitt 2006）、異文化管理(林彩梅 ，2006)等因素的影響。雖然國內對於領導風格與領導績效研究甚多，但少有針對異文化管理做為干擾變數之研究。因此，本研究的動機在探討領導風格、領導績效與異文化管理之關係。
In order to improve leadership performance, current corporates mainly adopt transactional leadership, namely, “external incentive,” and a few of them adopt transformational leadership, namely, “internal incentive,” as the leadership style. The investigation on the differences between them and how to improve leadership performance to help employees achieve organizational objectives have always been the issue to which leaders pay attention and care about.
Douglas (1999) indicated that human resources are an important factor affecting the achievement of organizational objectives. In corporate management, how to properly manage employees is an important issue. The main purpose of leadership performance is to use existing human resources to effectively utilize and improve organizational management performance. Therefore, organizations have to measure leadership performance to improve overall organizational performance to achieve organizational objectives. Past studies show that leadership performance is affected by factors, such as leadership style (Sosik & Godshalk 2004; Piccolo & Colquitt 2006) and heterocultural management (Lin, 2006). Although there are many studies on leadership style and leadership performance in Taiwan, only a very few of them used heterocultural management as an intervening variable. Therefore, the motivation of this study is to investigate the relationship among leadership style, leadership performance, and heterocultural management.
