臺灣博碩士論文加值系統

邁向知識經濟的時代，無形資產的價值將是企業致勝的利器。許多學者將企業所擁有無形資產的機制統稱為智慧資本(Intellectual Capital)。本研究的重點將引導營建業開創智慧資本的價值。先以文獻回顧的方式進行歸納，依智慧資本的內涵區分為人力資本(Human capital)、結構資本(Structural capital)、關係資本(Relationship capital)。並藉由德菲法彙整專家反覆意見，發展出47項營建業智慧資本績效評估指標。資料分析採敘述統計、t檢定、K-W單因子變異數分析、項目分析、信度效度分析、相關分析、路徑分析等。接續針對台灣地區營造廠進行訪談，以掌握營造廠智慧資本管理之焦點。研究結果顯示營造廠智慧資本管理之現況，並提供營建業進行知識管理及發展智慧資本管理之參考。

The value of intangible assets become the key factors of successful enterprises in the knowledge economy age. In general, intangible assets and knowledge creation is defined as “Intellectual Capital” in enterprises. This study focuses on creating the value of intellectual capital for construction industry. First of all, the intellectual capital is differentiated as human capital, structural capital and relationship capital through literature review. With the application of Delphi Method, the author develops performance measurement metrics of construction intellectual capital. Finally, this developed construction performance measurement metrics is applied to survey the intellectual capital management among construction companies in Taiwan area. The research results not only shows the current managerial situation of intellectual capital but provides worthful information for construction companies practice knowledge management and develop intellectual capital.

1. 緒論....................... 1
1.1. 研究動機................... 1
1.2. 研究目的與流程............. 2
2. 文獻回顧................... 3
2.1. 知識管理與智慧資本 .........3
2.2. 智慧資本...................6
2.2.1. 智慧資本的重要性...........6
2.2.2. 智慧資本的定義.............8
2.2.3. 智慧資本的分類與內涵.......9
2.3. 營建業之智慧資本...........11
3. 研究方法...................14
3.1. 德菲法(Delphi method.......14
3.1.1. 德菲法的起源...............14
3.1.2. 德菲法的進行步驟...........15
3.1.3. 德菲法的優點...............17
3.1.4. 德菲法的限制...............18
3.1.5. 本研究進行德菲法之步驟.....18
3.2. 問卷設計...................20
4. 分析與統計.................22
4.1. 專家群資料分析.............22
4.2. 專家意見分析...............22
4.2.1. 第一次德菲法專家意見分析...22
4.2.2. 第二次德菲法專家意見分析...23
4.2.3. 第三次德菲法專家意見分析...24
4.3. 指標重要性分析.............24
4.3.1. 人力資本...................24
4.3.2. 結構資本...................25
4.3.3. 關係資本...................26
4.4. 第二次、第三次德菲法問卷專家意見一致性分析..27
4.5. 專家群組意見一致性分析.....28
4.6. 項目分析...................29
4.7. 信度與效度分析.............29
4.7.1. 信度分析...................29
4.7.2. 效度分析...................30
4.8. 相關分析...................30
4.9. 路徑分析...................31
5. 抽樣訪談...................33
5.1. 受訪者資料分析.............33
5.2. 訪談結果分析...............34
6. 結論與建議.................38
6.1. 研究結論...................38
6.2. 研究建議...................40
參考文獻............................41
附錄一 營建業智慧資本評估指標評選─初次問卷.....45
附錄二 知識社群小組之意見彙整...................49
附錄三 德菲法專家學歷及背景.....................51
附錄四 德菲法第一次問卷格式.....................52
附錄五 第一次問卷專家意見彙整...................56
附錄六 德菲法第二次問卷格式.....................57
附錄七 第二次問卷專家意見彙整...................61
附錄八 德菲法第三次問卷格式.....................62
附錄九 第三次問卷專家意見彙整...................66
附錄十 Bontis et al.(2000)研究模型..............67
附錄十一 抽樣訪談問卷...........................68

1.Brooking, A., Board, P., Jones,S.(1998) The predictive potential of intellectual capital, International Journal of Technology Management, 16(1/2/3), 115-125.
2.Bassi, L.J. and Van Buren, M.E. (1999) Valuing investment in intellectual capital. International Journal of Technology Management, 18 (5/6/7/8), 414-432.
3.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.
4.Bontis, N., Keow, W.C.C. & Richardson, S., (2000) Intellectual capital and business performance in Malaysian industries., Journal of Intellectual Capital Management, 1 (1), 85-100.
5.Bradford., Petty, R. & Guthrie, J.(2000) Intellectual capital literature Management,reporting and management., Journal of Intellectual Capital Management, 1 (2), 155-176.
6.Bradford., Liebowitz, J. & Suen, C.Y.,(2000) Developing knowledge management metrics for measuring intellectual capital., Journal of Intellectual Capital Management, 1 (1), 54-67.
7.Dzinkowski, R., (2000) The measurement and management of intellectual capital:An introduction., Management Accounting, 78 (2), 32-36.
8.Dzinkowski, R., (2000) The value of intellectual capital., The Journal of Business Strategy,21(4), 3-4.
9.Davey, C.L., Powell, J.A., Powell, J.A.E. & Cooper, I., (2002) Action learning in a medium-sized construction company., Building Research & Information, 30(1), 5-15.
10.Edvinsson, L. (1997) Developing intellectual capital at Skandia., Long Range Planning, 30 (3), 366-373.
11.Edvinsson, L. (2000) Some perspectives on intangibles and intellectual capital 2000., Journal of Intellectual Capita, 1 (1), 12-16.
12.Inaki pena (2002) Intellectual capital and business start-up success., Journal of Intellectual Capita, 18 (2), 180-198.
13.Johnson, W.HA. (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.
14.Knight, D. J.(1999) Performance measure for intellectual capital, Strategy & Leadership, 27(2), 22-27.
15.Kululanga, G.K & Mccaffer, R.,(2001) Measuring knowledge management for construction organizations, Engineering Construction and Architectural Management, 8(5/6), 346-354.
16.Kululanga, G.K, Edum-Fotwe, F.T., & Mccaffer, R.,(2001) Measuring construction contractors'' organizational learning, Building Research & Information, 29(1) 21-29.
17.Kamara, J.M., Augenbroe,G., (2002) Knowledge management in the architecture, engineering and construction industry., Construction Innovation, 2, 53-67.
18.Lynn, B.E. (1999) Culture and intellectual capital management :A key factor in successful ICM. International Journal of Technology Management, 18 (5/6/7/8), 590-603.
19.Osborne, A. (1998) Measuring intellectual capital:The real value of company ,Ohio CPA Journal, 57(4), 37-38.
20.Ofori, G., (2002) Singapore''s construction:moving toward a knowledge-based industry., Building Research & information, 30(6), 401-412.
21.Ofori, G., Dulaimi, M.F., Ling Y.Y. Silva, N.D., (2002) Enhancing integration and innovation in construction., Building Research & information, 30(4), 237-247.
22.Qingrui, X. and Yong, W. (2001) The new challenge for management：Managing intellectual capital, IEEE.
23.Petty, R. & Guthrie, J.(2000) managing intellectual capital:From theory to practice, Australian CPA, 69(7), 18-21.
24.Ross, J. W. and Beath, C. M., and Goodhue, D. L.(1996) Develop long-term competitiveness through IT assets, Sloan Management Review, 38(1), 31-42.
25.Sveiby, K.E. (1998) The new organizational wealth :Managing and measuring knowledge-based assets, San Franccisco:Berrett-Koehler publishers.
26.Sullivan, P. H.(2000) Value-Driven intellectual capital：How to convert intangible corporate assets into market value, John Wiley & Sons,Inc.
27.Tsang A.H.C., Andrew K.S.&Harvey Kolidny. (1999) Measuring maintenance performance：a holistic approach., International journal of Operations & production management, 18 (7), 691-715.
28.Wiig K.M. (1997) Integrating intellectual capital and knowledge management., Long Range Planning, 30 (3), 399-405.
29.Ziglio, E. & Adler, M.,(1996) Gazing into the Oracle: The Delphi Method and its Application to Social Policy and Public Health.,London:Jessica kingsley, 1-33
30.王保進 (2003), 視窗版SPSS與行為科學研究,心裡出版社。
31.宋偉航譯(1997),智慧資本：資訊時代的企業利基,智庫文化出版社。Stewart,T., Intellectual capital:the new wealth of organization.
32.林大容譯（2000）,智慧資本─如何衡量資訊時代無形資產的價值,臉譜出版社。
33.林惠玲,陳正倉 (2000), 應用統計學, 雙葉書廊有限公司。
34.李美華/等譯, Earl Babbie著 (1998), 社會科學研究法（上）,時英出版
35.吳明隆 (2002), SPSS統計應用實務, 松崗電腦圖書資料股份有限公司。
36.Nonaka, I. and Takeuchi, H.(1997) ，楊子江（譯），創新求勝-智價企業論，遠流出版社。
37.張紹勳,張紹評,林秀娟 (2002), SPSS for Windows統計分析:初等統計與高等統計, 文魁資訊股份有限公司。