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研究生:陸永旭
研究生(外文):Yung-Hsu Lu
論文名稱:政府部門智慧資本指標發展之研究--以我國審計單位為例
論文名稱(外文):The Study of Developing Intellectual Capital Indicators for Public Sectors:A Case Study of the Audit Agency in Taiwan
指導教授:彭火樹彭火樹引用關係
指導教授(外文):Huoshu Peng
學位類別:碩士
校院名稱:國防管理學院
系所名稱:國防財務資源研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
論文頁數:58
中文關鍵詞:智慧資本政府部門
外文關鍵詞:Intellectual capitalPublic sector
相關次數:
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近年研究顯示,智慧資本為組織中重要的資源,企業界已將其視為提升競爭優勢與自我評量的工具,而政府部門的資源皆來自民眾的稅捐,如何達成政府應有之效能,則為社會大眾所重視,而智慧資本藉由多構面作整體綜合性的考量與評鑑,應有助於政府之革新與未來發展。
本研究針對審計單位智慧資本之具體內容作一探討,經文獻探討及專家訪談發展51個問項(指標),分屬3個構面,經項目分析、主成分因素分析及驗證性因素分析測試,計萃取9個主要因素,即工作效能、工作向心力、專業程度、結構化知識管理、完善資訊服務、健全激勵制度、健全審計制度、外部關係建立及自身形象建立等,計27項指標。本研究結果可提供個案組織建立一整合性評鑑智慧資本之架構,亦可作為其他非營利組織發展智慧資本之參考。
Recent studies show that the intellectual capital is crucial to the organization. It is considered as an important tool to enhance the competitive advantages and to evaluate the performance of organizations. The resources of the public sector come from taxes and the public will keep a close look on the government’s effectiveness. By its comprehensive framework, the intellectual capital can be used by the government to attain innovation and development in the future.
This study explores the framework of intellectual capital for the audit agency in Taiwan by literature review and interview with experts. 51 questions (indicators) belonging to 3 perspectives are developed. By conducting item analysis, principal component factor analysis, and confirmatory factor analysis, we extract 27 indicators belonging to 9 factors, which are effectiveness of the work, commitment to the work, professionalism, constructive knowledge management, well-developed information services, sound incentive system, better auditing system, good external relationship, and self-image development. The results provide an integrated intellectual capital framework for the case organization to implement, and they can be used by other non-for-profit organizations as references to develop their intellectual capital
中文摘要…………………………………………………………………Ⅰ
英文摘要…………………………………………………………………Ⅱ
誌謝………………………………………………………………………Ⅲ
目錄………………………………………………………………………Ⅳ
圖目錄……………………………………………………………………Ⅵ
表目錄……………………………………………………………………Ⅶ
第一章 緒論……………………………………………………………1
1.1 研究背景與動機………………………………………………1
1.2 研究目的………………………………………………………3
1.3 研究方法與研究範圍…………………………………………3
1.4 論文架構………………………………………………………3
第二章 文獻探討………………………………………………………6
2.1 智慧資本的概念………………………………………………6
2.1.1智慧資本定義………………………………………………………6
2.1.2智慧資本構面及內涵………………………………………………6
2.2 智慧資本的衡量……………………………………………10
2.2.1方案邏輯法………………………………………………………12
2.2.2參與、授能及協調法……………………………………………12
2.2.3平衡計分卡…………………………………………………………13
2.2.4斯堪地亞導航者……………………………………………………13
2.3 智慧資本的管理………………………………………………14
2.4 智慧資本在政府部門的發展與命用…………………………16
第三章 美國審計總署及個案組織簡介………………………………18
3.1 美國審計總署簡介……………………………………………18
3.2 個案組織簡介…………………………………………………20
第四章 研究設計………………………………………………………23
4.1 研究方法與架構………………………………………………23
4.2 量表發展過程…………………………………………………24
第五章 資料分析與實證結果…………………………………………33
5.1 資料分析………………………………………………………33
5.2 信度分析與敘述統計…………………………………………33
5.3 重要性認知差異分析…………………………………………34
5.4 因素分析………………………………………………………37
5.5 驗證性因素分析………………………………………………39
5.6 二階驗證性因素分析…………………………………………42
第六章 結論……………………………………………………………47
6.1 結論…………………………………………………………47
6.2 管理意涵……………………………………………………48
6.3 研究限制與後續研究建議…………………………………49
參考文獻……………………………………………………………50
附錄-問卷…………………………………………………………54
圖 目 錄
圖1.1 研究流程圖…………………………………………………………5
圖2.1 Skandia市場價值架構圖……………………………………………7
圖2.2 The Process model ………………………………………………12
圖2.3 斯堪地亞導航者圖…………………………………………………14
圖2.4 願景、策略與智慧資本關係圖……………………………………15
圖4.1 研究架構圖…………………………………………………………23
圖5.1 人力資本二階驗證性因素分析模式………………………………43
圖5.2 結構資本二階驗證性因素分析模式………………………………44
圖5.3 關係資本二階驗證性因素分析模式………………………………45
一、中文部分
吳思華、黃宛華、賴鈺晶,1999,智慧資本衡量因素之研究-以我國軟體業為例,中華民國科技管理研討會論文集(3):591-604.
,2001,智識型產業之評量研究,「知識經濟之產業研發暨創新衡量與評估」國際研討會,August 23-24,台北。
林秀英,2001,無形勝有形-智慧資本衡量課題之探討,台灣經濟研究月刊,第24卷第2期:90-100。
張君強,1999,專業服務業知識管理之研究-以會計師事務為例,國立政治大學企業管理學系未出版碩士論文。
財政部統計處,2000,會計師事務所服務調查報告。
賴森本,2001,政府審計人員考用配合情形之研究,國立台灣大學會計學系未出版碩士論文。
審計部,2001,審計報告書。
二、英文部分
Agor, W. H. 1997. The measurement, use, and development of intellectual capital to increase public sector productivity. Public Personnel Management. 26(2):175-186.
Barsky, N. , and G. Marchant. 2000. The most valuable resource-measuring and managing intellectual capital. Strategic Finance. 81(8):58-62.
Brooking, A. 1996. Intellectual Capital:Core Asset for the Third Millennium Enterprise. UK:International Thomson Business Press.
Bozzo, S. L. 2000. Evaluation resources for nonprofit organizations. Nonprofit Management & Leadership. 10(4):463-472.
Buren, M. E. V. 1999. A yardstick for knowledge management. Journal of Intellectual capital. Vol.1(2):71-78.
Dzinkowski, R. 1999. Mining intellectual capital. Strategic Finance. 81(4):42-46.
. 2000. The measurement and management of intellectual capital:An introduction. Management Accounting. 78(2):32-36.
Edvisson, L. , and M. S. Malone. 1997. Intellectual Capital:Realizing Your Company’s True Value by Finding Its Hidden Roots. U.S:HarperCollins Publishers.
Hatcher, L. 1994. A Step-by-Step Approach to Using the SAS System for Factor Analysis and Structural Equation Modeling. Cary, NC:SAS Institute Inc.
Hoyle, R. H. 1995. Structural equation modeling:Concepts, issues, and applications. Newbury Park:Sage.
Ingraham, P. W., Selden S. C. , and D. P. Moynihan. 2000. People and performance:Challenges for the future public service-the report from the Wye River conference. Public Administration Review. Jan/Feb:54-60.
Johnson, William H. A. 1999. An integrative taxonomy of intellectual capital:measuring the stock and stock and flow of intellectual capital component in the firm. International Journal of Technology Management Vol. 18:562-575.
Kaplan, R. S. , and D. P. Norton. 1996. The Balanced Scorecard:Translating Strategy into Action. Boston:Harvard Business School Press.
Klein, D. A. 1998. The Strategic Management of Intellectual Capital. Boston:Butterworth-Heinemann.
Knight, D. J. 1999. Performance measure for increasing intellectual capital Strategy & Leadership Mar/Apr:22-25.
Lynn, B. 1998. Intellectual capital:key to value-added success in the next millennium. CAM Magazine February:10-15.
Mouritsen, J., Larsen. H. T. , and P. N. D. Bukh. 2001. Intellectual capital and the ‘capable firm’:narrating, visualizing and numbering for managing knowledge.
Petrash, G. 1996. Dow’s Journey to a Knowledge Value Management Culture. European Management Journal Vol. 14(4):365-373.
Roos, J., Roos, G., Edvinsson, L. , and N. C. Dragonetti. 1998. Intellectual capital:Navigating in the new business landscape. London:Macmillan Business.
Ulrich, D. 1998. Intellectual capital = competence × commitment. Sloan Management Review (winter):15-26.
Schwartz, R. W. , and C. Pogge. 2000. Physician leadership is essential to the survival of teaching hospitals. The American Journal of Surgery. Vol. 179:462-468.
Stewart, T. A. 1997. Intellectual capital. London:Nicholas Brealey Publishing.
Sullivan, P. H. 1998. Profiting from intellectual capital. New York:John Wiley & Sons.
___________. 2000. Value-driven intellectual capital. New York:John Wiley & Sons.
Sveiby, K. E. 1997. The new organizational wealth:Managing and measuring knowledge-based assets. San Francisco:Berrett-Koehler.
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