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研究生:邱韻燐
研究生(外文):Yun-Lin Chiu
論文名稱:中小企業知識管理促動因素與非財務績效之關聯性研究
論文名稱(外文):The Association Between Knowledge Management Enablers and Non-financial Performance in SMEs
指導教授:林岳喬林岳喬引用關係
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:141
中文關鍵詞:中介效果非財務績效知識管理促動因素中小企業
外文關鍵詞:Knowledge Management EnablersNon- financial PerformanceIntermediate Effect.Small and Medium-sized Enterprises
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企業若欲實施知識管理,必須先釐清影響知識管理的因素,也就是知識管理的促動因素,才能有效率地管理知識,因為知識管理促動因素是組織中發展知識的機制,會刺激組織中知識的創造、保護與分享,是組織增加知識管理活動效率的必要基礎建設。本研究依據國內外專家學者的理論基礎及相關文獻,再加上深度訪問具有豐富知識管理實務經驗之企業後,彙總出五個知識管理的促動因素為「策略與領導」、「組織文化」、「人員」、「資訊科技」及「設置知識管理專責單位」,並歸納知識管理在非財務績效「學習與成長」、「內部流程」及「顧客構面」三個構面之表現。透過經濟部中小企業處宣導知識管理期間將問卷發放予受輔導與參與廠商,共計回收151 份有效問卷。研究結果發現,「策略與領導」、「組織文化」、「人員」及「設置知識管理專責單位」四項促動因素對學習與成長構面、內部流程構面及顧客構面等非財務績效是顯著的正向影響,而「資訊科技」則對學習成長構面是顯著的負向影響,對內部流程及顧客構面則無顯著影響。但若將資訊科技與其他促動因素結合,將使得相輔相成,可提升組織的非財務績效。另外,學習成長面及內部流程面之產出在知識管理促動因素與顧客構面績效間之關聯是扮演中介的角色,此驗證了知識管理成效之因果關係。
本研究結果建議中小企業建置知識管理基本環境以顯著影響知識管理成效。同時也建議企業要創造高的顧客績效,則必須先透過員工在學習與成長的表現,以及內部營運流程的產出,才能快速掌握顧客所需,提升顧客績效,最終建立企業的核心能力。
If enterprises want to implement knowledge management, they must distinguish with the influencing factor of knowledge management at first, and that is the knowledge management enabler. It can help to manage effectively the knowledge, because of a mechanism of developing the knowledge which will stimulate to create, protect, and share of knowledge in the organization. It is an essential infrastructure the organization can increase efficiency of knowledge management activities.
This research, based on theoretical foundation and relevant papers of domestic and international experts and scholars with in-depth interviews to best knowledge management practice enterprises, selected out five enablers of knowledge management including “strategy and leadership”, “culture”, “people”, “information technology”, and “KM committee”. This study reviewed literatures about non-financial performance of KM in “learning and growth”, “internal business process”, and “customer” perspectives to design the questionnarie. This research retrieved 151 valid questionnaires from manufacturers coached and participating in KM activities by Small and Medium Enterprise Administration of MOEA. The study found that “strategy and leadership”, “culture”, “people”, and “KM committee” enablers have positive impacts on “learning and growth”, “internal business process”, and “customer” perspectives of non-financial performance, and the “information technology” enabler has negative impacts. However, if we combined “information technology” with other enablers, these two enablers will make complement each other and then improve organization’s non-financial performance. In addition, the outcome of “learning and growth” and “internal business process” perspectives plays an intermediate role in the relationship between KM enablers and “customer” perspective performance.
This finding suggests the knowledge management basic environment for small and medium-sized enterprises to influence significantly knowledge management performance. This study also suggests simultaneously that if enterprises expect to create the excellent customer performance, they must first through the performance of staffs on “learning and growth” and the outcome of “internal business process” perspective. Then the organization can grasp the need of customers and promote the customer performance to set up the core abilities of enterprises.
中文摘要……………………………………………………………………………….Ⅰ
英文摘要………………………………………………………………………………Ⅱ
謝辭………………………………………………………………………………….……Ⅳ
目錄……………………………………………………………………………………….Ⅴ
圖目錄…………………………………………………………………………………..Ⅶ
表目錄……………………………………………………………………………………Ⅷ
第一章 緒論………………………………………………………………………...….1
第一節 研究背景與動機……………………………………………………...……1
第二節 研究目的……………………………………………………………...…....5
第三節 研究流程……………………………………………………………….…..7
第四節 研究貢獻………………………………………………………………..….8
第五節 章節架構…………………………………………………………………...9
第二章 文獻探討………………………………………………..………………..….10
第一節 中小企業特性與知識管理之需求……………………………………….10
第二節 知識管理之介紹………………………………………………………….17
第三節 知識管理促動因素……………………………………………………….28
第四節 知識管理與非財務績效之關聯………………………………………….40
第三章 研究設計與方法…………………………………………………..……....45
第一節 知識管理實務之專家訪談……………………………………………….45
第二節 研究假説……………………………………………...…………………..53
第三節 研究架構……………………………………………………………....….59
第四節 研究對象……………………………………………………………….....59
第五節 研究變數定義與衡量………………………………………………….....60
第六節 問卷設計……………………………………………………………….....66
第七節 統計分析方法…………………………………………………………….69
第八節 量表之信度與效度分析………………………………………………….73
第四章 實證分析………..………………………………………………………...75
第一節 量表施測與驗證分析……………………………………………......…...75
第二節 樣本結構分析……………………………………...……………………..82
第三節 各研究變項間之相關性……………………………………………….....88
第四節 知識管理促動因素對非財務績效之影響性…………………………….92
第五節 本章小結………………………………………………………………….98
第五章 結論與建議………………………………………………………..………104
第一節 研究結論………………………………………………………………...104
第二節 研究建議…………………………………………...……………………109
第三節 研究限制……………………………………………………………..….112
參考文獻……………………………………………………………………………….113
中文部分…………………………………………………………………………..113
英文部分……………………………………………………………………………118
附錄A 專家諮詢名單……………………………………………………………..126
附錄B 正式施測之問卷………………………………………………………….127
圖目錄
圖1-1 本文研究模式圖………………………………………….……………………...6
圖1-2 本文研究流程圖……………………………………...…………………………...7
圖2-1 Arthur Anderson & APQC知識管理架構圖…………………………………….22
圖2-2 Earl, J.知識管理模式圖……………………….………………………………...24
圖2-3 Arthur Anderson知識管理模式 ……………..…………………………….…..25
圖2-4 Zack知識策略與組織策略關係圖………………………………………....…..30
圖2-5 組織之知識管理策略分類圖……………………………………………………31
圖2-6 平衡計分卡評量組織創造經濟價值圖………………..………………………..42
圖3-1 本研究之訪談架構圖……………………………………………………………46
圖3-2 本文研究之觀念性架構………………………………………………………....59
圖5-1 本研究之修正後模式…………………………………………………………..109
表目錄
表2-1 國內外學者對知識管理之定義…………………………………………..…......18
表2-2 組織建構知識管理架構歸納表………………………………………………....27
表2-3 知識管理在平衡計分卡四大構面之表現………………………………………44
表3-1 受訪企業及個人之基本資料……………………………………………………47
表3-2 本研究之訪談內容………………………………………………………………48
表3-3 受訪企業之組織目標與知識管理策略目標…………………………………....49
表3-4 研究假設總表……………………………………………………………………58
表3-5 研究變項與操作型定義和衡量-Panel A…………………………………..…64
研究變項與操作型定義和衡量-Panel B............................................................65
表3-6 知識管理促動因素量表之全部問項………………………….………………...67
表3-7 知識管理在非財務績效表現量表之全部問項………………….………….......68
表3-8 本研究迴歸模式…………………………………………………………………71
表3-9 本研究自變數與應變數之預期方向…………………………………………....71
表4-1 知識管理促動因素之探索性因素分析…………………………………………77
表4-2 組織非財務績效之探索性因素分析…………………………………………....78
表4-3 知識管理促動因素之信度分析…………………………………………………79
表4-4 組織非財務績效之信度分析…………………………………………………....80
表4-5 有效樣本之公司資料結構……………………………………………………....84
表4-6 有效樣本之受測者個人資料結構……………………………………………....87
表4-7 知識管理促動因素與組織非財務績效之相關性………………………………91
表4-8 本研究之研究假說與迴歸模式…………………………………………………92
表4-9 知識管理各促動因素對學習成長面產出之迴歸分析係數……..……………..93
表4-10 知識管理各促動因素對內部流程面產出之迴歸分析係數…………………....94
表4-11 知識管理各促動因素對顧客構面績效之迴歸分析係數……………………....95
表4-12 知識管理促動因素、學習成長面及內部流程面產出對顧客構面之迴歸分析.96
表4-13 量表建構與驗證結果………………………………………………………….98
表4-14 實證結果與研究假設之對照………………………………………………...99
表A 本研究專家諮詢名單……………………………………………………….126
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