臺灣博碩士論文加值系統

本研究主要探討智慧資本要素間交互作用對組織績效之影響。問卷發放對象為天下雜誌2010年公佈1000大製造業及500大服務業之總經理，發放問卷數為1322份，共回收124份，有效回收率為9.38％。除以層級迴歸驗證本研究之假設外，亦以訪談輔助研究結果之解釋。
研究結果發現：以智慧資本對組織績效之影響而言：關係資本對於財務績效具有正向之影響，人力資本與關係資本亦對於創新績效亦具有顯著之正向影響。以智慧資本間各成份之交互作用對組織績效之影響而言：層級迴歸分析結果顯示，人力資本與關係資本之交互作用對於創新績效具有正向顯著性。

The research aims to investigate the influence of the interactive effect between or among the three intellectual capital components organizational performance. The questionnaires were distributed to the managers of the top 1000 manufacturing comapnies and top 500 service companies list published by CommonWealth Magazine in 2010. Totally we distributed 1332 questionnaires, and received 124 valid questionnaires, with a response rate of 9.38%. We then used hierarchical regression to analyze the data and conducted two interviews to help explain analysis results.
In terms of the influence of intellectual capital on organizational performance, the results show that relational capital has positive effect on financial performance; human capital and relational capital also have positive effect on innovation performance. With regards to the interactive effects between or among the three intellectual capital components, the results show that there is positive interactive between human capital and relation capital on a firm’s innovation performance.

第一章 緒論1
第一節 研究背景與動機1
第二節 研究目的4
第三節 研究流程5
第二章 文獻探討6
第一節 智慧資本6
第二節 組織績效21
第三節 智慧資本對組織績效之影響27
第四節 智慧資本各構面之交互作用對績效之影響30
第三章 研究方法39
第一節 研究假設39
第二節 研究變數之操作性定義與衡量40
第三節 研究設計46
第四節 資料分析方法47
第四章 資料分析與結果49
第一節 回收樣本之基本資料49
第二節 問卷之效度分析與信度分析51
第三節 研究變數之敘述性統計分析55
第四節 相關分析56
第五節 單因子變異數分析58
第六節 迴歸分析68
第七節 假設檢定72
第五章 訪談結果73
第一節 A公司73
第二節 B公司75
第六章 結論與建議78
第一節 研究結論78
第二節 研究限制與後續研究建議81
參考文獻83
壹、中文部份83
貳、英文部份86
附錄93
附錄A 問卷93
表次
表2-1：智慧資本之定義8
表2-2：智慧資本之構成要素14
表2-3：智慧資本之分類20
表2-4：組織績效之衡量衡面26
表3-1：人力資本之衡量41
表3-2：結構資本之衡量42
表3-3：關係資本之衡量43
表3-4：組織績效之衡量45
表4-1：樣本特性資料之統計50
表4-2：智慧資本之因素分析52
表4-3：組織績效之因素分析53
表4-4：研究變數之信度分析54
表4-5：研究變數之敘述性統計55
表4-6：研究變數之Pearson積差相關分析57
表4-7：不同產業下在智慧資本之差異性59
表4-8：不同產業下在組織績效之差異性60
表4-9：不同成立年數下在智慧資本之差異性61
表4-10：不同成立年數下在組織績效之差異性62
表4-11：不同員工人數下在智慧資本之差異性63
表4-12：不同員工人數在組織績效之差異性分析65
表4-13：不同資本額在智慧資本之差異性分析66
表4-14：不同資本額下在組織績效之差異性67
表4-15：智慧資本交互作用對財務績效之共線性分析69
表4-16：智慧資本交互作用對創新績效之共線性分析69
表4-17：層級迴歸分析－財務績效70
表4-18：層級迴歸分析－創新績效71
表4-19：假說檢定72
圖次
圖2-1：智慧資本示意圖7
圖2-2：智慧資本的組成元素10
圖2-3：斯堪地亞市場價值架構12
圖2-4：智慧資本整體架構圖15
圖2-5：智慧資本概念圖16
圖2-6：智慧資本組成圖18
圖2-7：APion公司的個案模式──智慧資本導航系統31
圖2-8：以人為中心(people-centered)的智慧資本模式35
圖2-9：以程序為中心(process-oriented)的智慧資本模式35
圖2-10：Saint-Onge循環、創造、相互影響的三種智慧資本36
圖2-11：智慧資本系統與衡量37

中文部份
[1]王文英、張清福（2004）。智慧資本影響績效模式之探討：我國半導體業之實證研究。會計評論，39，89-117。
[2]吳安妮 (2003)。智慧資本的類別與評價機制之探討。智慧資本的創造與管理研討會。
[3]吳泓怡（2004）。組織文化、知識分享與智慧資本之關係研究—以高科技製造業為例。管理思維與實務學術研討會論文集，555-575。
[4]吳思華（1998）。知識流通對產業創新的影響。第七屆產業管理研討會。台北：政治大學管理研究所。
[5]李怡靜(2005)。智慧資本與企業績效之關聯性探討。國立中興大學會計研究所碩士論文，未出版，台中市。
[6]辛雲光 (2002)。影響非營利組織經營績效因素之探討－以救國團青年活動中心為個案分析。朝陽科技大學休閒事業管理研究所碩士論文，未出版，台中縣。
[7]洪俊龍 (2003)。人力資源管理系統、智慧資本與組織績效關聯性之研究。國立中正大學會計學研究所碩士論文，未出版，嘉義縣。
[8]洪菱（2009）。智慧資本管理與組織績效關係之研究。義守大學企業管理學系研究所碩士論文，未出版，高雄市。
[9]洪嘉聲、黃瑞靜（2008）。智慧資本對公司股價之影響－以台灣高科技產業為例。朝陽商管評論，7(1)，89-117。
[10]常國強（2005）。組織創業精神及創新與組織績效關係之研究。國立中央大學管理學院高階主管企管碩士班碩士論文，未出版，桃園縣。
[11]莊智薰、林福來、沈明鑑、李岳蓉（2011）。員工分紅入股與組織績效：智慧資本觀點。管理與系統，18(2)，207-237。
[12]郭翠菱（2009）。母公司人力資本與創新資本移轉對子公司經營績效之影響：以大陸台商為例。會計評論，49，95-128。
[13]陳美純 (2001)。資訊科技投資與智慧資本對企業績效影響之研究。國立中央大學資訊管理研究所博士論文，未出版，桃園縣。
[14]彭台光、高月慈、林鉦棽（2005）。管理研究中的共同方法變異：問題本質、影響、測試和補救。管理學報，23(1)，77-98。
[15]黃同圳 (1996)。員工訓練與管理發展。工業雜誌人力培訓專刊，60-64。
[16]黃劭彥、林有志、林琦珍、施志成（2008）。智慧資本、智慧資本附加價值與企業績效之整合分析。台灣管理學刊，8(1)，27–42。
[17]楊朝旭（2006)。智慧資本、價值創造與企業績效關聯性之研究。中山管理評論，14(1)，43-78。
[18]榮泰生（2002）。策略管理學。華泰書局。
[19]劉勃彥（2005）。智慧資本對組織文化影響組織績效中介效果之研究。國立台灣科技大學企業管理研究所碩士論文，未出版，台北市。
[20]劉靜如 (1997)。大陸台商企業人力資源管理策略之探討暨其績效關聯之研究。國立中央大學人力資源管理研究所碩士論文，未出版，桃園縣。
[21]劉權瑩（1999）。資訊服務業知識管理之研究。國立政治大學企業管理研究所碩士論文，未出版，台北市。
[22]蕭丞顯（2001）。不同策略群組下教育訓練與組織績效之關聯性研究。靜宜大學企業管理研究所碩士論文，未出版，台中縣。
[23]蕭美芬 (2005)。人力資本分類架構推衍—核心人力、顧客資本與績效之連結。元智大學會計研究所碩士論文，未出版，桃園縣。
[24]謝惠文（2005）。資訊科技應用、智慧資本創造與企業績效關聯性之研究。國立中正大學會計所碩士論文，未出版，嘉義縣。
[25]鍾惠珍（2002）。淺談智慧資本之管理、評價與發展。會計研究月刊，204，43-56。
[26]闕廷諭 (2003)。應用AFHP評價醫療產業智慧資本-從高階主管的角度探討。輔仁管理評論，10(3)，1-26。
英文部份
[1]Ahmed & Riahi-Belkauui. (2003). Intellectual capital and firm performance of US multinational firms. Journal of Intellectual Capital, 4(2), 215-226.
[2]Argyris, C., & Schon, D. A. (1978). Organization learning: A theory of action perspective. Reading MA: Addision-Wesley Publishing Company, Inc.
[3]Bontis, N. (1996). There’s a price on your head: managing intellectual capital strategically. Business Quarterly, 60(4), 40–47.
[4]Bontis, N., (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63-76.
[5]Bontis, N., (1999). Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field, International Journal of Technology Management, 18(5/6/7/8), 433-462.
[6]Bontis, N., Keow, W. C. C. & S. Richardson (2000). Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital, 1(1), 85-100.
[7]Booth, R.,(1998). The Measurement of Intellectual Capital. Management Accounting, 76(10), 26-28.
[8]Boulton, R. E. S., B. D. Libert, & S. M. Samek. (2000). Cracking the Value Code: How Successful Businesses are Creation Wealth in The New Economy. Harper Collins Publisher, Inc., U.S.A.
[9]Bozbura,F.T. (2004). Measurement and application of intellectual capital in Turkey. The Learning Organization, 11(4/5), 357-367.
[10]Brooking, A., (1996). Intellectual Capital, Boston, Mass: International Thomson Business Press.
[11]Chauvin, K.W., & H. Mark. Advertising. (1993). R&D Expenditures and the Market Value of the Firm. Financial Management , 4, 128-140.
[12]Cohen, J., & P. Cohen, (1983). Applied Multiple Regression for Behavioral Science (2 nd ed.), NJ:Lawrence Erlbaum: Hillsdale.
[13]Delaney, J.T. & Huselid, M.A. (1996). The impact of HR resource management practices on perceptions of organizational performance. Academy of Management Journal, 40(1), 71-188.
[14]Drucker, P. (1993). Post-Capitalist Society. Haprper Collins.
[15]Dzinkowski, R. (2000). The measurement and management of intellectual capital: An introduction. Management Accounting, 78(2), 32–36.
[16]Dzinkowski, R. (2000). The value of intellectual capital, The Journal of Business Strategy, 21(4), 3-4.
[17]Edvinsson & Sullivan. (1996). Developing a Model for Managing Intellectual Capital, European Management Journal, 14(4), 356-364.
[18]Edvinsson, L. & Malone, M. S. (1997), Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Roots, USA: Happer Collins.
[19]Ellerman J., Montgomery B. & Stradley B. (2002).Linking intangibles in executive pay. Workspan, 45(5), 8-10.
[20]Fortuin, L. (1988). Performance Indicators — Why, where and how?, European Journal of Operational Research, 34(1), 1-9.
[21]Galbraith, J. K. (1969). The New Industrial State. Harmondsworth: Penguin.
[22]Galbraith, J. R. (1973). Designing complex organizations. Reading, MA: Addison-Wesley.
[23]Gatewood, D. R., & Field, S. H., (1998), Human Resource Selection, Orlando, FL: The Dryden Press.
[24]Grantham, C. E. & Nichols, L. D., (1997). A framework for the management of intellectual capital in the health care industry, Journal of Health Care Finance, 23(3), 1-19.
[25]Hair, J. F.; W. C. Black; B. Babin; R. E. Anderson & R. L. Tatham (2006). Multivariate Data Analysis, Pearson Education International.
[26]Harrison, S., & Sullivan, Sr P. H. (2000). Profiting from intellectual capital:learning from leading companies, Journal of Intellectual Capital, 1(1), 33-46.
[27]Hatten, J. Kenneth & Mary L. Hatten (1987). Strategic Groups, Asymmetrical Mobility Barriers and Contestability. Strategic Management Journal, 8, 329.
[28]Holt, K. (1988). The role of the user in product innovation. Technovation, 12(5), 53–56.
[29]Hubert, S. (1996). Tacit knowledge: The key to the strategic alignment of intellectual capital, Strategy and Leadership, 24(2), 10-14.
[30]Hurley, R. F., & Hult, T. M. (1998). Innovation, market orientation, and organizational learning: An integration and empirical examination. Journal of Marketing, 62(3), 42–54.
[31]IFAC, International Federation of Accountants (1998). The measurement and management of intellectual capital, an Induction, NY.
[32]Jex, S.M. (1998). Stress and job performance. Sage Publications, London.
[33]Johnson, W. H. A. (1999), An integrative taxonomy of intellectual capital : measuring the stock and flow of intellectual capital components in the firm, International Journal of Technology Management, 18(5/6/7/8), 562-575.
[34]Kaiser, H. F. (1974). Little Jiffy, Mark IV. Educational and Psychological Measurement, 34, 111–117.
[35]Kamath (2006), Understanding the Intellectual Capital Statements: A Case Study of Infosys　Technologies Ltd. Int. J, Learning and Intellectual Capital, 3(3). 268-292.
[36]Kaplan, R. S. & D. P. Norton, (1992). The Balance Scoreboard-Measures That Drive Performance, Harvard Business Review, 70(1), 71-79.
[37]Knight, D. (1999). Performance measures for increasing intellectual capital. Strategy & Leadership, 27(2), 22-27.
[38]Kubiszyn, T., & Borich, G. D. (2006). Educational testing and measurement: Classroom application and practice (8th ed.). New York: John Wiley & Sons Inc.
[39]Lee, K. & Van Witteloostuijn, A. (1998). Human Capital, Social Capital, and Firm Dissolution, Academy of Management Journal, 41(4), 425–40.
[40]Leonard-Barton,D. (1995). Wellsprings of Knowledge: Building and sustaining the Sources of Innovation. M.A.：Harvard Business School Press.
[41]Li, C. H., & Chao. H. W, (2010). Clarifying the Effect of Intellectual Capital on Performance: The Mediating Role of Dynamic Capability. British Journal of Management. DOI: 10.1111/j.1467-8551.2010.00718.x.
[42]Lu, W. M., Wang, W. K., Tung, W. T. & Lin, F. (2010). Capability and efficiency of intellectual capital: The case of fabless companies in Taiwan. Expert Systems with Applications, 37, 546-555.
[43]Lynn, B. (1998). Intellectual capital: Key to value-added success in the next millennium. CMA Management, 72(1), 10–15.
[44]Lynn, B. E. (1999). Culture and intellectual capital management: a key factor in successful ICM implementation. International Journal of Technology Management, 18(5/6/7/8), 591-603.
[45]Madu, C. N., Kuei, C. H. & Lin, C. H. (1995). A Comparative Analysis of Quality Practice in Manufacturing Firms in the U.S. and Taiwan. Decision Sciences, 26(5), 621-635.
[46]Masoulas, V. (1998). Organizational requirements definition for intellectual capital management. International Journal of Technology Management, 16(2), 126-143.
[47]Miller, M., (1999). Building the Ultimate Resource, Management Review, 88, 42-45.
[48]Miller, S.M. (1990). The strategic management of technological R& D: An ideal process for the 1990’s. International journal of Technology Management, 5(2), 153-163.
[49]Molyneux, A., (1998). IC and the ASCPA: Seeking competitive advantage, Australian CAP, 68(5), 27-28.
[50]Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. Academy of Management Review, 23, 242–266.
[51]Nerdrum, L., & Erikson, T. (2001). Intellectual capital: A human capital perspective. Journal of Intellectual Capital, 2(2), 127-135.
[52]Nkomo, S. M. (1987). HR Resource Planing and Organization Performance: An Exploratory Analysis. Strategic Management Journal, 8, 387-392.
[53]Nonaka, I. (1991). The knowledge-creating company. Harvard Business Review, 69(6), 96–104.
[54]Osborne, A. (1998). Measuring intellectual capital: The real value of companies. The Ohio CPA Journal, 57, 37–38.
[55]Pennings, J.M., Lee, K. & Witteloostuijn A.v. (1998). Human capital, social capital, and firm dissolution. Academy of Management Journal, 41(4), 425-440.
[56]Peppard, J. & Rylander, A. (2001). Leveraging intellectual capital at APiON. Journal of Intellectual Capital, 2(3), 225-235.
[57]Petrash, G. P., & W. R. Bukowitz. (1997). Visualizing, Measuring, and Managing　Knowledge. Chemtech, 27, 6-10.
[58]Quinn, J. B., P. Anderson, & S. Finkelstein. (1996). Leveraging intellect. The Academy of Management Executive, 10, 7-27.
[59]Reed, K. K. (2002). The Dynamic of Intellectual Capital. PH.D. dissertation, Northwestern University, Unpublished.
[60]Robbins, S. P. & M. Coulter, (2002). Management (7th ed.). Prentice – Hall.
[61]Robbins, S.P. (1998). Organizational Behavior (8rd Ed), Upper Saddle River.NJ. Prentice Hall International.
[62]Roos, G. & Roos, J., (1997). Measuring your company’s intellectual performance, Long Range Planning, 30(3), 413-426.
[63]Roos, G., Bainbridge, A. & Jocobsen, K., (2001). Intellectual Capital Analysis as a Strategic Tool. Strategy ＆ Leadership, 29, 21-26.
[64]Roos, J., G. Roos, N. Dragonetti & L. Edvinsson (1997), Intellectual capital: Navigation in the new business landscape. New York：New York University Press.
[65]Rummler, G.A. & Brache, A.P. (1990). Improving Performance：How to Manage the White Space on the Organization Chart. John Wiley & Sons Inc.
[66]Senge, P. M. (1990). The fifth discipline: The art and practice of the learning organization. New York: Doubleday Currency.
[67]Stewart (2001). Intellectual capital：Ten Years Later, How Far We’ve Come. Fortune, 143(11), 192-193.
[68]Stewart, T. A. (1991). Brainpower: How Intellectual capital is Becoming America’s most Valuable Assets, Fortune, 44-60.
[69]Stewart, T. A. (1997), Intellectual capital: the new wealth of organizations, Dell Publishing Group, Inc.
[70]Sveiby, K. E. (1997). The New Organizational Wealth: Managing and measuring knowledge based assets. San Francisco: Berrett-Koehler Publishers.
[71]Szilagyi, A. D., Jr. (1984). Management and performance (2nd ed). New Jersey: Scott Foresman and Co.
[72]Thomas A., Stewart, (1997). Intellectual Capital: The New Wealth of Organization. Doubleday/Currency, New York, NY.
[73]Ulrich. D. (1998). Intellectual capital = competence × commitment. Sloan Management Review, 39, 15-30.
[74]Venkatraman, N. & Vasudevan Ramanunijam（1986）. Measurement of Business performance on Strategy Research: A Comparison of approach. Academy of Management Review,11(4), 801-814.
[75]Youndt, M. A., Subramaniam, M., & Snell, S. A. (2004). Intellectual capital profiles: An examination of investments and returns. Journal of Management Studies, 41(2), 335–361.
[76]Youndt, M.A. ,Shnell, S.A.,Dean, J.W.Jr. & Lepak,D.P. (1996). HR resource management, manufacturing strategy, and firm performance. Academy of Management Journal, 39(4), 836-866.
[77]Yun, J. M., & Hyo G, K. (2009). A Model for the Value of Intellectual Capital. Canadian Journal of Administrative Sciences, 23(3), 253–269
[78]Zhou, A. Z., & Fink, D. (2003). The intellectual capital web: A systematic linking of intellectual capital and knowledge management. Journal of Intellectual Capital, 4(1), 34–48.