參考文獻
中文文獻
徐昭旻(1996)，台灣上市公司帳面價值與公平市價比率之實證研究，國立政治大學會計學系碩士班論文。黃如惠(1999)，價值創造活動型態、財務政策與經濟附加價值關係之研究---以台灣資訊電子產業為例，國立交通大學科技管理所碩士班論文黃宛華(1999)，資訊服務業智慧資本之研究，國立政治大學科技管理研究所碩士論文陳玉玲(1999)，組織內人力資本的蓄積— 智慧資本管理的觀點，國立中央大學人力資源管理研究所碩士論文蕭天信(2000)，企業價值評估：台灣高科技產業之實證研究，長庚大學管理學研究所碩士班論文吳秀娟(2000)，企業市場價值與淨值差異影響因素之研究－以我國資訊電子業為例，國立政治大學科技管理研究所碩士班論文。黃翔祺(2000)，網際網路企業智慧資本研究，國立政治大學科技管理研究所碩士論文劉正田(2000)，企業無形資產價值評估問題之探討，會計研究月刊，第 170期，pp.21-28。謝月香(2000)，無形資產，國立成功大學會計學研究所碩士論文。馬秀如等(2000)，資訊軟體業無形資產鑑價制度之研究，台灣證交所。
馬秀如等(2000)，資訊軟體業無形資產之意義及其會計處理，台灣證交所。
馬秀如等(2000)，無形資產之評價與揭露，台灣證交所。
顏裕芳(2001)，無形資產衡量對台灣股票評價攸關性之研究－股市週期與產業別之影響，私立淡江大學會計學研究所碩士論文周建宏(2001)，台灣IC設計產業智慧資本之探討，私立中國文化大學會計研究所碩士論文莊鈞維(2001)，知識管理策略應用之探討—以IC設計和軟體個案公司為例，私立中國文化大學會計研究所碩士論文張文菁(2001)，企業特性、人力資本、產業環境與組織績效之相關性研究，國立中山大學人力資源管理研究所碩士論文林郁昕(2001)，財務資訊與無形資產密集企業價值攸關性之探討，國立政治大學會計學研究所碩士論文邱德水(2001)，知識產業的智慧型資本衡量之探討--以IC設計公司為案例，國立交通大學科技管理研究所碩士論文董碧玫(2001)，智能資本之衡量：以國內資訊電子產業為例，國立中央大學企業管理研究所碩士論文李自平(2001)，我國醫療產業智慧資本之衡量，私立義守大學管理科學研究所碩士論文賴彥豪(2001)，智慧資本之評量與知識管理活動－－兩個個案分析，國立政治大學企業管理研究所碩士論文簡志豪(2001)，影響智慧資本因子之研究—以我國上市資訊電子股為例，逢甲大學會計與財稅研究所碩士論文李坤致(2001)，智慧資本與價值動因對企業價值影響之研究，國立中正大學企業管理研究所碩士論文梁証揚(2001)，人力支出與價值攸關性之研究，私立中原大學會計研究所碩士論文顏逸松(2001)，台灣半導體廠商價值創造之研究，國立交通大學科技管理所碩士班論文蘇俊源(2001)，產業間價值創造因素差異性之研究---以水泥業與軟體業為例，國立中正大學企業管理研究所碩士班論文王國平(2001)，投資抵減對企業價值提升效果之研究，國立中正大學企業管理研究所碩士班論文黃志雄(2001)，企業價值之衍生性探討─以資訊軟體業研究發展活動為例，東吳大學會計學研究所碩士班論文蔡基德(2001)，資訊電子業市場價值與帳面淨值之差異探討，國立臺灣大學會計學研究所碩士論文。資策會，中華民國八十九年資訊工業年鑑，資策會出版，民國 90年。
英文文獻
Banker, R. D., G.. Potter, and D. Srinivasan (2000), “An empirical investigation of an incentive plan that includes nonfinancial performance measures”, Accounting Review, Vol.75, No.1, pp.65-92
Barsky, N. and G. Marchant (2000), “The most valuable resource— measuring and managing intellectual capital”, Strategic Finance, Vol.81, No.8, pp.58-62
Barth, M. E., M. B. Clement, G. Foster, and R. Kasznik (1998), “Brand values and capital market valuation”, Review of Accounting Studies 3, pp.41-68
Bassi, L. J. and M.E. Van Buren (1999), “Valuing investment in intellectual capital”, International Journal of Technology Management, Vol.18, No.5/6/7/8, pp.414-432
Booth, R. (1998), “The measurement of intellectual capital”, Management Accounting, Vol.76, No.10, pp.26-28
Boulton, R. E. S., B. D. Libert, and S. M. Samek(2000), “Cracking the value code:how successful businesses are creating wealth in the new economic”, Publisher: HarperCollins Business.
Brooking, A., P. Board, and S. Jones (1998), “The predictive potential of intellectual capital”, International Journal of Technology Management, Vol.16, No.1/2/3, pp. 115-125
Deng, Z., B. Lev, and F. Narin (1999), “ Science and technology as predictors of stock performance”, Financial Analysis Journal, Vol.55, No.3 pp.20-32
Dzinkowski, R. (2000), “The measurement and management of intellectual capital: An introduction”, Management Accounting, Vol.78, No.2, pp.32-36
Dzinkowski, R. (2000), “The value of intellectual capital”, The Journal of Business Strategy, Vol.21, No.4, pp.3-4
Edvinsson, L. and M. S. Malone (1997), “Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Roots”, Publisher: Harperbusiness.
Edvinsson, L. (1997), “Developing intellectual capital at Skandia”, Long Range Planning, Vol.30, No.3, pp.366-373
Elizabeth K. Keating, Thomas Z. Lys, Robert P. Magee (2003), “Internet downturn: finding valuation factors in Spring 2000”,Journal of accounting and Economics, Vol. 34, No1-3, pp189-365
HughesⅡ, K. E. (2000), “The value relevance of nonfinancial measures of air pollution in the electric utility industry”, Accounting Review, Vol.75, No.2, pp. 209-228
Ittner, C. D., D. F. Larcker, and M. V. Rajan (1997), “The Choice of Performance Measures in Annual Bonus Contracts”, Accounting Review, Vol.72, No.2, pp.231-255
Ittner, C. D. and D. F. Larcker (1999), “ Are nonfinancial measures leading indicators of financial performance ? An analysis of customer satisfaction”, Journal of Accounting Research, Vol.36, pp.1-35
Kaplan, R. S. and D. P. Norton (1996), “The Balanced Scorecard: Translating Strategy into Action”, Publisher: Harvard Business School Press.
Kaplan, R. S. and D. P. Norton (2001a), “Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: partⅠ”, Accounting Horizons, Vol.15, No.1, pp.87-104
Kaplan, R. S. and D. P. Norton (2001b), “Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: partⅡ”, Accounting Horizons, Vol.15, No.1, pp.147-160
Ke, B., K. Petroni, and A. Safieddine (1999), “Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies”, Journal of Accounting and Economics, Vol.28, No.2, pp.185-209.
Liang, Chiung-Ju and Ming-Li Yao, “The value-relevance of financial and nonfinancial information-evidence form Taiwan information electronics industry”, Review of Quantitative Finance and Accounting, Vol 24, no.2. (forthcoming)
Liberatore, M. J. and T. Miller (1998), “A framework for integrating activity-based costing and the balanced scorecard into the logistics strategy development and monitoring process”, Journal of Business Logistics, Vol.19, No.2, pp.131-154
Lipe, M. G.. and S. E. Salterio (2000), “The Balanced Scorecard: Judgmental effects of common and unique performance measures”, Accounting Review, Vol.75, No.3, pp.283-298
Perera, S., G. Harrison, and M. Poole (1997), “Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note”, Accounting, Organizations and Society, Vol.22, No.6, pp.557-572
Petty, R. and J. Guthrie (2000), “Intellectual capital: Australian Annual reporting practices”, Journal of Intellectual Capital, Vol.1, No.2, pp.155-176
Roos, J., G. Roos, L. Edvinsson, and N.C. Dragonetti (1997), “Intellectual capital— Navigating in the new business landscape”, Publisher: New York University Press, Washington Square.
Society of Management Accounts of Canada (1998),”The Management of Intellectual Capital: The Issue and Practice”, Issues Paper#16.
Stewart, T. A. (1997), “Intellectual Capital: The New Wealth of Organizations”, Publisher: Bantam Doubleday Dell Publishing Group, Inc.
Sveiby, K. E. (1997), “The new organizational wealth-managing and measuring knowledge-based assets”, Publisher: Berrett-Koehler Pub U.S.A.