參考文獻
1.王怡欣 (1995),The Impact of Increases in Capital Investment and Research & Development:An Empirical Study in Taiwan Industries,管理會計,第33期,1-28頁。
2.余政光(1988),SAS/ETS套裝程式集中文手冊,初版,松崗電腦圖書資料有限公司,臺北市。
3.林大容譯 (Leif Edvinsson and Michael S. Malone 原著),1999,智慧資本:如何衡量資訊時代無形資產的價值,台北:麥田出版公司。
4.林春燕 (2000),作業流程管理, 組織結構調整,人力資源運作及組織績效之關聯性研究-以五區國稅局為例,國立成功大學企業管理學系研究所碩士論文。5.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,中山大學人力資源管理研究所碩士論文。6.黃德遂(2003),策略性人力資源任用與發展構築之研究—以高科技設備業為例,國立中山大學人力資源管理研究所碩士論文。7.黃德舜 (1998),企業財務分析—企業價值的創造及評估,台北,華泰文化事業。
8.湯珮妤 (2000),企業類型與研發支出、專利權成效之遞延效果研究,國立中正大學企業管李研究所碩士論文。9.楊雅婷(2002),人資能為企業創造營收嗎?,管理雜誌,第341期,34-36頁。10.趙鎂 (1999),研發專案各階段對公司市場價值影響之評估,國立台灣科技大學管理研究所碩士論文。
11.趙寶珍(2001),策略性人力資源雇用構築之探索性研究:以某海運公司為例,國立中山大學人力資源管理研究所碩士論文。12.劉正田(2001),研發支出資本化之會計基礎股票評價,會計評論,第33期,1-26頁。13.劉正田(2002),無形資產、成長機會與股票報酬關係之研究,會計評論,第35期,1-29頁。14.Bernard, V. (1995), The Feltham-Ohlson Framework: Implications for Empiricists, Contemporary Accounting Research Vol. 11, pp. 733-747.
15.Berkowitz, Steven J.(2001), Measuring and Reporting Human Capital, Journal of Governmemt Financial Management, Fall, pp. 13-17.
16.Brooking, A. (1999), Corporate Memory – strategies for knowledge management, London:International Thomson Business Press
17.Chen, H. M. & Lin, K. J. (2004), The role of human capital cost in accounting, Journal of Intellectual Capital. Vol. 5, pp. 116-130.
18.Davenport, T.O. (1999), Human capital:What is it and why people invest it, San Francisco:Jossey – Bass.
19.Dittman, D. A., Juris H. A., & Revsine, L. (1976), On the existence of unrecorded human assets:an economic perspective, Journal of accounting research, April, pp 49-56.
20.Dzinkowski, Ramona (2000), The measurement and management of intellectual capital:An introduction, Management Accounting, Vol. 78, pp. 32-36.
21.Feltham, G. & Ohlson, J. (1995), Valuation and Clean Surplus Accounting for Operating and Financial Activities, Contemporary Accounting Research, Vol. 2, pp. 689-731.
22.Flamholtz, E. G. (1999), Human Resource Accounting:Advances in Concepts, Method and Applications, Boston•Dordrecht•London: Kluwer Academic Publishers.
23.Green, J. P., Stark, A. W., & Thomas, H. M. (1996), UK Evidence on The Market Valuation of Research and Development Expenditures, Journal of Business Finance & Accounting, Vol. 23, pp. 191-216.
24.Grossman, R.J.(2000), Measuring up:Appropriate metrics help HR prove its worth, HR Magazine, Vol. 45, pp. 28-35.
25.Hirschey, Mark, & Weygandt, Jerry J. (1985), Amortization policy for advertising and research and development expenditures, Journal of Accounting Research, Vol. 23, pp 326 -325.
26.Knight, D.J. (1999), Performance measures for increasing intellectual capital, Strategy & Leadership, Vol. 27, pp. 22-27.
27.Lepak, D. & Snell, S.(1999), he human resource architecture:toward a theory of human capital allocation and development, Acadmy of management Review, Vol. 24, pp. 31-48
28.Lev, B. & Sougiannis, T. (1996), The Capitalization, Amortization, and Value-Relevance of R&D, Journal of Accounting and Economics, Vol. 21, pp. 107-138.
29.Lev, B. (1989), On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research, Journal of Accounting Research, Vol. 27, pp. 153-192.
30.Lynn, Bernadette E.(2000),Intellectual capital:Unearthing hidden value by managing intellectual assets, Ivey Business Journal, Vol. 64, pp. 48-52.
31.Ohlson, J. (1995), Earnings, Book Values, and Dividends in Equity Valuation, Contemporary Accounting Research, Vol. 11, pp. 661-687.
32.Morrow, S. (1996), Football players as human assets. Measurement as the critical factor in asset recognition:A case study investigation, Journal of Human Resource Costing and Accounting, Vol. 1, pp. 75-79.
33.Roos, J., Roos, G.., Edvinsson, L., & Dragonetti, N.C. (1998), Intellectual capital – navigating in the business landscape, New York:New York:University Press, Washington Square.
34.Sherman, Bohlander & Snell (1996), Managing Human Resources, 10thed, South-Western College Pulishing.
35.Sougiannis, T. (1994), The Accounting Based Valuation of Corporate R&D, The Accounting Review, Vol.69, pp. 44-68.
36.Vakharia, R. P. (1995), Financial accounting of human resource policies, Cost engineering, Vol. 23, pp. 38-40.
37.Van Buren, Mark E. (1999), A yard stick for knowledge management, Training and Development, Vol. 53, pp. 71-74.