跳到主要內容

臺灣博碩士論文加值系統

(18.97.9.171) 您好!臺灣時間:2024/12/13 19:51
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:連文發
研究生(外文):Wen-fa Lien
論文名稱:法官人力資本、組織資本與辦案績效關聯性之研究-以某法院為例
論文名稱(外文):A Case Study of the Relationship among the Judge’s Human Capital、Organizational Capital and Judging Performance
指導教授:楊朝旭楊朝旭引用關係
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:2006
畢業學年度:94
語文別:中文
論文頁數:117
中文關鍵詞:智慧資本人力資本高績效工作實務組織資本報酬績效敏感性因素分析類非相關迴歸分析
外文關鍵詞:organizational capitalhigh performance work practiceshuman capitalintellectual capitalSeemingly Unrelated Regression.factor analysispay-performance sensitivity (PPS)
相關次數:
  • 被引用被引用:2
  • 點閱點閱:689
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:3
摘 要
一、假說一模式之實證結果
1. H1b結案速度模式,經驗未達顯著水準,而學歷達顯著水準,代表學歷之人力資本與法官辦案績效中之結案速度呈顯著負相關,即學歷越高,辦案速度越快,所花辦案日數越少,與假說H1b相符,部份支持假說H1b。
2. H1a結案件數模式、H1c當事人折服率模式及H1d上訴維持率模式,假說皆獲支持,法官審判素質要高、辦案績效要佳,法官審判素質-學歷與經驗扮演重要角色因素。以上實證結果,獲得敏感性分析之支持。
二、假說二之一模式之實證結果
假說H3a- H3d皆獲支持,即經常性經費預算、資本支出預算增加,用於增聘法官助理、專注於改善法庭專業化及電腦設備汰換,會提升法官辦案績效;而其他人力支援:書記官、錄事通譯及其他行政人力等,因助益行政效率順暢,充分支援實質審判,於提升法官辦案績效應有其不可抹滅的貢獻。此實證結果,獲得敏感性分析之支持。
三、假說二之二模式之證實結果
H22b結案速度模式與假說不符,其他假說亦皆未得到支持;經以職務別之控制變數替代審判辦案種類、及刪除極端值等敏感性分析後,也獲致相同結論。然而刪除87年與88年兩年觀察值,消除了87年與88年,因舊制報酬誘因之廢止及新制報酬誘因之適用過渡期間的影響因素後,加以重新檢測,實證結果顯示,報酬誘因(PPS)之迴歸係數,皆達顯著水準,但與預期迴歸係數方向相反,和假說不符。
從上述可知,舊制報酬誘因之廢止及新制報酬誘因之適用的模糊過渡期間的影響因素,導致這兩年因鬆懈而使法官因辦案績效變差的原因,而新制報酬誘因於88年9月施行,逐漸反映於89年與90年之績效上。
四、假說三模式之證實結果
H3a- H3d等假說亦皆未得到支持;經以職務別之控制變數替代審判辦案種類、及刪除極端值等敏感性分析後,也獲致相同結論。然而刪除87年與88年兩年觀察值,消除了87年與88年,因舊制報酬誘因之廢止及新制報酬誘因之適用過渡期間的影響因素後,加以重新檢測,實證結果顯示,超過五成與預期方向相符,且大部分達顯著水準,故部分支持假說三:H3a- H3d,與之前的實證結果未得到支持不盡相同。
誠如「三、假說二之二模式之證實結果」中所闡述,舊制報酬誘因之廢止及新制報酬誘因之適用的模糊過渡期間的影響因素,導致87年及88年這兩年因激勵動因消失而鬆懈,造成法官因辦案績效變差,但新制報酬誘因於88年9月施行,逐漸反映於89年與90年之辦案績效變好上。
Abstract
I. Hypothesis One
1. The velocity of concluding cases of H1b mold’s experience did not match significantly influence. The one whose educational degree matches significantly influence indicate that the relationship between human capital and the performance of judges have inverse ratio, in other words, the higher education received, the faster the cases will be closed and the less time needed. The result conforms to the hypothesis of H1b and partially supports H1b.
2. The hypothesis is supported by the number of conclude cases of H1a mold, the persuasiveness model of H1c and the maintenance model of H1d. In order to make judges have high quality and good performance, the degree and experiences of judges plays a crucial role. The above empirical result is supported by sensitive analysis.
II. Hypothesis Two, Part One
The hypothesis of H3a to H3d are all supported. The increase of and capital spend which used on hiring judge’s assistant, improving the professionalization of the court and computer equipment can increase judges’ performance. As to other human resource like clerk of the court or translator, they can help the whole system go smoothly. As a empirical result, the aid of sufficient human resource has a great contribution to the performance of judges. This is supported by sensitive analysis.
III. Hypothesis Two, Part Two
The velocity of concludes cases of H22b mold did not match with the hypothesis and other hypothesis did not conform either. Same conclusion is found by substitute the controlled variable of different work and dissimilar cases, take out extreme data and other sensitive analysis. After deleting the observation number of year 1998 and 1999, which eliminate the influence factor that cause by the old and new policy and reexamine. The empirical result shows the regression’s coefficient tof pay-performance sensitivity (PPS) matches significantly influence, however, the direction of expected regression’s coefficient is to the opposite side and is contradict to the hypothesis.
From the above statement we can know that the termination of old system and the use of the new one is the factor that result in the lower performance of judges within these two years. The new system was enforced in September 1999, which is gradually influenced on the performance of year 2000 and 2001.
IV. Hypothesis Three
The hypotheses of H3a to H3d are all not supported. The same result is showed after substitute the controlled variable of different work and dissimilar cases, take out extreme data and other sensitive analysis. After deleting the observation number of year 1998 and 1999, which eliminate the influence factor that cause by the old and new policy and reexamine. The empirical result shows over 50 percent result matches with the expected direction and most part conform to significantly influence. As a result, partially hypothesis that support Hypothesis Ш: H3a-H3d and the previous result, which showed not supported, is not quite the same.
Just as part Ш mentioned, the change of old and new system is the influence factor that cause bad performance of judges in year 1998 and 1999. The new system was enforced in September 1999, which is gradually showed on the better performance on cases in year 2000 and 2001.
目 錄
圖次……………………………………………………………………………………i
表次 ………………………………………………………………………………… i
第一章 緒論…………………………………………………………………………1
第一節 研究動機與目的 ……………………………………………………………1
第二節 預期成果與貢獻 ……………………………………………………………7
第三節 研究流程與架構 ………………………………………………………….7
第二章 文獻探討及假說發展………………………………………………………9
第一節 人力資本之衡量 …………………………………………………………10
第二節 績效理論與司法機關辦案績效衡量相關規定之探討……………………14
第三節 人力資本與績效之關聯性…………………………………………………18
第四節 組織資本與績效的關聯性…………………………………………………28
第五節 人力資本與組織資本的交互影響與績效之關聯性研究…………………33
第三章 研究方法與設計…………………………………………………………35
第一節 研究方法……………………………………………………………………35
第二節 假說發展與驗證研究架構…………………………………………………38
第三節 研究期間、樣本選取標準與資料蒐集……………………………………39
第四節 研究變項之操作性定義……………………………………………………41
第五節 統計分析方法………………………………………………………………48
第六節 實證模型……………………………………………………………………54
第四章 實証研究結果分析 ………………………………………………………58
第一節 敘述性統計…………………………………………………………………58
第二節 因素分析……………………………………………………………………62
第三節 類非相關迴歸分析…………………………………………………………68
第四節 敏感性分析…………………………………………………………………80
第五節 訪談結果整理 …………………………………………………………….95
第伍章 結論與建議 ………………………………………………………………98
第一節 研究結論 ………………………………………………………………… 98
第二節 研究限制 …………………………………………………………………100
第三節 研究建議 …………………………………………………………………101
參考文獻 ………………………………………………………………………….103
附錄一 訪談稿 ………………………………………………………………….113

圖 次
圖 1-1 智慧資本圖 …………………………………………………………………4
圖 1-2 研究流程與研究架構圖 ……………………………………………………8
圖 2-1 蓄積性人力資源管理系統架構圖…………………………………………21
圖 2-2 預期動機觀點圖……………………………………………………………28
圖 3-1 研究方法階段圖……………………………………………………………37
圖 3-2 假說發展與驗證研究架構圖………………………………………………38
圖 3–3 因素轉軸圖……………………………………………………………… 50


表 次
表 2-1 人力資本衡量……………………………………………………………………11
表 2-2 學者對人力資本的觀點摘要……………………………………………………19
表 2-3 最佳的人力資源管理制度要……………………………………………………26
表 2-4 學者對人力資本與績效之關聯的觀點摘要……………………………………27
表 2-5 報酬與績效關聯性研究結論彙整表 …………………………………………32
表 3-1 教育程度替代變數對照表………………………………………………………43
表 3-2 變數定義彙總表 ………………………………………………………………47
表 3-3 假說檢測與預期方向 …………………………………………………………57
表 4-1 人力資本自變數次數分配表……………………………………………………59
表 4-2自變數-人力資本敘述統計資料表………………………………………………60
表 4-3 自變數-組織資本敘述統計資料表 ……………………………………………61
表 4-4 應變數-辦案績效敘述統計資料……………………………………………… 62
表 4-5 解說總變異量-人力資本 ………………………………………………………63
表 4-6 人力資本轉軸後成份矩陣………………………………………………………63
表 4-7 解說總變異量-組織資本 ………………………………………………………64
表 4-8 組織資本轉軸後成份矩陣………………………………………………………64
表 4-9 修正假說檢測與預期方向………………………………………………………67
表4-10法官人力資本與辦案績效關聯性之類非相關迴歸結果….……………………71
表4-11 法官人力資本與辦案績效關聯性檢定結果彙總表 .…………………………72
表4-12 支援性組織資本與辦案績效關聯性之類非相關迴歸結果 .…………………74
表4-13 實施要點廢止適用後,法官辦案績效降低之類非相關迴歸結果……………76
表4-14 組織資本與辦案績效關聯性檢定結果彙總表…………………………………76
表4-15 實施要點廢止後人力資本對辦案績效的正向影響降低類非相關迴歸結果…79
表4-16 實施要點廢止後人力資本對辦案績效的正向影響降低檢定結果彙總表……80
表4-17 法官人力資本與辦案績效關聯性之類非相關迴歸結果─以職務別替代審
判辦案種類之控制變數 …………………………………………………………………82
表4-18 支援性組織資本與辦案績效關聯性之類非相關迴歸結果─以職務別替代審
判辦案種類之控制變數………………………………………………………………… 83
表4-19 實施要點廢止適用後,法官辦案績效降低之類非相關迴歸結果─以職務別
替代審判辦案種類之控制變數………………………………………………………… 84
表4-20 實施要點廢止後人力資本對辦案績效的正向影響降低之類非相關迴歸結果
─以職務別替代審判辦案種類之控制變數…………………………………………… 85
表4-21 刪除極端值後法官人力資本與辦案績效關聯性之類非相關迴歸結果………86
表4-22 支援性組織資本與辦案績效關聯性之類非相關迴歸結果─刪除極端值後…87
表4-23 實施要點廢止適用後,法官辦案績效降低之類非相關迴歸結果─刪除極端
值後……………………………………………………………………………………… 88
表4-24 實施要點廢止後人力資本對辦案績效的正向影響降低之類非相關迴歸結果
─刪除極端值後………………………………………………………………………… 89
表4-25 實施要點廢止適用後,法官辦案績效降低之類非相關迴歸結果─刪除87年
與88年數值後…………………………………………………………………………… 91
表4-26 人力資本解說總變異量-刪除87年與88年兩年數值 …………………………93
表4-27 人力資本轉軸後成份矩陣-刪除87年與88年兩年數值 ………………………93
表4-28 組織資本解說總變異量-刪除87年與88年兩年數值………………………….93
表4-29 組織資本轉軸後成份矩陣-刪除87年與88年兩年數值……………………….94
表4-30類非相關部分迴歸結果彙總表─刪除87年與88年數值後 ……………………94
表4-31個案訪談受訪者基本資料……………………………………………………….95
參考文獻
一、中文部份
方祥明,2004,團隊成員個人知識轉換能力與外部關係資源對創造表現行為之影響—以網絡中心性為中介變數,國立雲林科技大學管理研究所博士論文。
王怡心,1995,政府部門預算與績效相關性之實證研究:以臺北市政府警察局為例,主計月報,第80卷‧第3期,頁16-28。
王馨,2003,文化、人格心理因素、高績效人力資源管理實務與組織績效,國立成奶j學國際企業研究所碩士論文。
司法院,1981,法院法官辦案成績考查實施要點,司法院主管法規。
江豐富,1995,以文憑還是以人力資本取才-台灣地區實證研究,教育研究資訊論文,第3卷,第5期,頁17-35。
余佩珊譯(Drucker P. F. 著),1993,非營利機構的經營之道,遠流出版公司。
卓靜怡,2004,報社激勵制度滿意度與員工工作績效關係之研究-以中國時報、自由時報、聯合報為例,傳播管理學刊,第5卷,第1期,頁53-67。
周淑儀,2003,人力資本、薪資與組織績效-以電子業為例,國立中央大學人力資源管理研究所碩士論文。
林炎秋2003,我國司法機關審理案件效率評估之研究-以全國各地方法院民刑事訴訟案件為例,國立中正大學會計與資訊科技研究所碩士論文。
林啟豐,2003,總經理誘因報償、企業風險與經營績效之實證研究,國立中正大學會計學研究所碩士論文。
孫遜、張江忠,2003,台灣地區地方法院檢察署辦案績效評估,第二屆全國應用經濟學術研討會論文─淡大經濟系主辦。
徐聯恩、謝瑞史,1999,創新性人力資源管理制度概況及其對企業績效之影響,勞資關係月刊,第17卷,第11期,頁40~52。
張火燦,1994,績效的評估模式與相關理論,人事管理,第31卷,第8期,頁4-7。
張火燦,1998,策略性人力資源管理,台北:揚智文化。
張玉文,2000,知識工作者要懂得自己要做什麼,遠見163期,頁219-233。
梁証揚,2001,人力支出與價值攸關性之研究,私立中原大學會計學系碩士論文。
陳心田,2002,學歷、經歷與網絡──軍人晉升至上校等待時間之分析,人力資源管理學報,冬季號第2卷,第4期,頁33-56。
陳美純,2001,資訊科技投資與智慧資本對企業績效影響之研究,國立中央大學人力資源管理研究所博士論文。
陳高貌、黃營杉,2004,智慧資本對企業競爭優勢之影響研究—不動產仲介業之實證,輔仁管理評論,第11卷,第2期,頁83-110。
陳嵩、蔡明田、張淑昭,1997,總經理人口特徵、產品/市場策略、經營績效關係之實證研究, 管理學報,第14卷,第4期,頁585-610。
傅鍾仁、歐進士與張寶光,2002,我國企業經營者薪酬與績效指標之關聯性,管理學報,第19卷,第6期,頁1073-1096。
彭瑞芬,2004,性別、性別角色、經理人特質:台灣的分析及與美國的比較,義守大學管理研究所碩士論文。
湯家良,2004,總經理特質與經營績效之實證研究:以我國電子資訊業為例,國立中正大學會計學研究所碩士論文。
辜秋屏,1997,高階主管酬勞與公司績效之實證研究,國立台灣大學會計學研究所碩士論文。
黃丞亨,2003,企業運用CoP 發展人力資本之研究-以資訊電子產業4家公司為例,中國文化大學勞動學研究所碩士論文。
黃俊英,1999,行銷研究:管理與技術,台北:華泰文化。
楊朝旭,2002,智慧資本、價值創造與企業績效關聯性之研究,中山管理評論。
楊朝旭、吳幸蓁,2001,總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究,新世紀兩岸商管教育發展研討會,台中。
廖麗佳,1998,人力資源策略與企業策略關係之探討,就業與訓練,第17卷,第15期,頁62-66。
鍾蕙如,2004,主管-部屬交換品質、工作角色認知與工作負荷量對員工績效之影響,國立東華大學企業管理研究所碩士論文。

二、英文部分
AAA. American Accounting Association., Report of the committee on human resource accounting, The Accounting Review Supplement, 1973, pp.169.
Antle, R. and A. Smith, 1986, An Empirical Investigation of the Relative Performance Evaluation of Corporate Executives, Journal of Accounting Research (Spring), pp.1-39.
Arthur, J.B., 1992, The link between business strategy and industrial relations systems in American steel minimills, Industrial and Labor Relations Review, 45:pp.488-506.
Arthur, J. B., 1994, Effects of Human Resource Systems on Manufacturing Performance and Turnover, Academy of Management Journal, 37(3): pp.670-687.
Bae, J. & Rowley, C., 2001, The Impact of Globalization On HRM: The Case of South Korea, Journal of World Business, 36(4): pp.402-428.
Banker, R.D., Charnes, A., and Cooper, W.W. 1984, Some models for estimating technical and scale efficiencies in data envelopment analysis, Management Science,30(9): pp.1078-1092.
Bantel, K., and Jackson, 1989, Top management and innovations inbanking:Does the composition of the top team a difference?, StrategicManagement Journal, Summer Special Issue, Vol. 10, pp.107-124.
Barney, J., 1991, Firm Resources and Sustained Competitive Advantage, Journal of Management, Vol. 17, No. 1, pp. 99-120.
Baron, J. N. and Kreps, D. M. 1999, Strategic human resources: Frameworks for general managers, New York:John Wiley and Sons, Inc.
Barro, J. R. and R. J. Barro, 1990, Pay, performance and turnover of bank CEO’s, Journal of Labor Economics, Vol, 8, pp.448-481.
Bartel, A.P. 1994, Productivity gains from the implementation of employee training programs, Industrial Relations, 33:pp. 411-425.
Baumol, W.J., 1959, Business Behavior, Value and Growth, New York, Macmillan.
Becker, G. S. & Gerhart, B., 1996, The impace of human resource management on organizational performance: Progress and prospects, Academy of Management Journal, 39(4): pp.779-801.
Becker, B. and Huselid, M., 1998, High performance work systems and firm performance: A synthesis of research and management implications, Research in Personnel and Human resources, Vol. 16, pp.53-101.
Becker, B.E. and Huselid, M.A. 1992. Direct estimates of SDy and the implications for utility analysis. Journal of Applied Psychology, 77: pp.227-233.
Becker, G. S, 1964, Human capital, New York: Columbia University Press.
Berg, I., 1969, Education and jobs: The great training robbery, New York: Praeger Publishers.
Berle, A., and G. Means,1932,The Modern Corporation and Private Property, McMillian, New York, N. Y.
Birnberg, J., M. Shields, and M. Young. 1990, The Case for Multiple Methods in Empirical Management Accounting, Journal ofManagement Accounting Research, Fall, 33-66.
Bontis, N., 1996, There's a price on your head: managing intellectual capital strategically, Business Quarterly, Summer, pp. 40-47.
Bontis, N., 1997, Intellectual capital questionnaire, Institute for Intellectual Capital Research Inc., Hamilton, Canada.
Bontis, N., 1998, Intellectual capital: an exploratory study that develops measures and models, Management Decision, Vol. 36, No. 2, pp. 63-76.
Bontis, N., 1999, Managing organizational knowledge by diagnosing intellectual capital: framing and advancing the state of the field, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 433-62.
Bontis, N., Crossan, M. and Hulland, J., 2002, Managing an organizational learning system by aligning stocks and flows, Journal of Management Studies, Vol. 39, No.4, pp. 437-469.
Bontis, N., Keow, C. C. and Richardson, S., 2000, Intellectual capital and business performance in Malaysian industries, Journal of Intellectual Capital, Vol. 1, No. 1, pp. 85-100.
Bontis, N.,2001, Assessing Knowledge Assets: a Review of the Models Used to Measure Intellectual Capital, International Journal of Management Reviews, Vol. 3, pp. 41-60.
Boschen, J.F. and K. J. Smith, 1995, You can Pay me Now and You can Pay me Later: The Dynamic Response of Executive Compensation to Firm Performance, Journal of Business (October), pp.577-608.
Brooking, A., 1996, Intellectual Capital: Core Assets for the Third Millenium Enterprise, Thomson Business Press, London,.
Bukh, P. N., Larsen, H. T. and Mouritsen, J., 2001, Constructing Intellectual Capital Statements, Scandinavian Journal of Management, 17, pp. 87-108.
Caddy, I., 2000, Intellectual assets and liabilities, Journal of Intellectual Capital, Vol. 2, No. 1, pp. 129-146
Chaganti, R., and R. Sambharya, 1987, Strategic orientation and characteristics of upper management, Strategic Management Journal, Vol.8, pp. 323-329.
Churchill, G. A., 1995, Marketing Research:Methodological Fundation, 6th ed., Texas:Dryden Press.
Ciscel, D. and T. Carroll, 1980, The Determinants of Executive Salaries: An Econometric Survey, Review of Economics and Statistics (February), pp.7-13
Cooper, D. R. and Emory, C. W., 1995, Business Research Method, Richard D. Irwin.
Cut, J., and Murray, V. , 2000, Accountability and Effectiveness Evaluation in Non-Profit Organizations, 1st ed., Routledge, London.
Davenport, T.O., 1999, Human Capital: What Is It and Why People Invest IT.San Francisco: Jossey-Bass
Delaney, J.E. and Huselid, M.A.,1996, The impact of human resource management practices on perceptions of organisational performance, Academy of Management Journal, 39: pp.949-969.
Delery, J. T. & Doty, D. H., 1996, Modes of theorizing in strategic human resource management: Tests of universalistic, contingency, and configurationalperformance predictions, Academy of Management Journal, 39(4):pp. 802-835.
Dess, G.D.and Picken, J.C, 1999, Beyond productivity: How leading companies achieve superior performance by leveraging their human capital, New York: American Management Association.
Dessler, G., 1997, Management fundamentals: Modern principles & practices, 3rd ed.Reston Publishing Co., pp.297-302.
Dzinkowski, R., 2000, The measurement and Management of intellectual capital: an introduction, Management Accounting, Vol. 78, No. 2, February 2000, pp. 32-36.
Duncan, G. & Hoffman, S., 1981, The incidence and wage effects ofovereducation, Ecnomics of Educations Review, 1: pp.75-86
Edvinsson, L. and Malone, M., 1997, Intellectual capital, Harper Business, New York, NY.
Fama, E. F., 1980, Agency problems and theory of the firm, Journal of Political Economy, 88 (April): pp.288-307.
Flamholtz, Eric. ,1974, Human Resource Accounting, Encino, California:Dickenson Publishing.
Forsund, F. R., and L. Hjalmarsson, 1979, Generalized Farrell Measures Of Efficiency:an Application to Milk Processoning in Swedish Dairy Plants, The Economic Journal, pp. 89, 354, 294-315
Francisco,P.C and Javier,S.J.1996, An Assessment of the Efficiency of Spanish Courts using DEA , Applied Economics,28, pp.1391-1403.
Gomez-Mejia, L. R., Balkin, D. B. & Cardy, R. L. , 1998, Managing human resource, New Jersey: Prentice-Hall, Inc.
Grant, R.M. , 1996, Towards a knowledge-based theory of the firm., Strategic Management Journal, 17 (Winter Special Issue), pp.108-122..
Gratton. L. & Ghoshal, S., 2003, Managing personal human capital: New ethos for the ‘volunteer’ employee, European Management Journal, 21: pp.1-10.
Guest, D.E., Michie, J., Conway, N & Sheehan, M., 2003. Human resource management and corporate performance in the UK. British Journal of Industrial Relations, 41: pp.291-314.
Guest, D.E., Michie, J., Sheehan, M., Conway, N. & Metochi, M.,2000, Effective people management:Initial findings of the Future of Work study, London: Chartered Institute of Personnel and Development.
Hatry, H. P. , 1978, The Status of Productivity Measurement in the Public Sector, Public Administration Review, Jan/Feb.
Harvey, M.G. & Lusch, R.F., 1999, Balancing the intellectual capital books: intangible liabilities, European Management Journal, 17:29-41.
Henderson, R. I.,1979,Compensation Management: Rewarding Performance.Reston, Virginia: Reston Publishing.
Hermanson, Roger H. , 1964, Accounting for Human Assests, Occasional Paper, No.14, Bureau of Business and Economic Research, Graduate School of Business Administration, Michigan State University, East Lansing,Michigan.
Hitt ,G., 1979 , A Simultaneous Equation Analysis of the Structure and Performance of theUnite States Petroleum Refining Industry, Journal of Industrial Economics, 28 (2), pp.33-49.
Hall, B. and J. Liebman, 1998, Are CEOs Really Paid Like Bureaucrats?, Quarterly Journal of Economics (August) , pp.663-691.
Holthausen, R., D. F. Larcker, and R. G. Sloan. ,1995, Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19(February): pp.29-74.
Hudson, W., 1993, Intellectual capital: How to build it, enhance it, use it, John Wiley & Sons, New York, NY.
Huselid, M., 1995, The impact of human resource management practices on turnover, productivity, and corporate financial performance, Academy of Management Journal, Vol. 38, pp. 635-672.
Ichniowski, C., Shaw, K. & Prennushi, G., 1997, The Effects of Human Resource Management Practices on Productivity: A Study of Steel Finishing Lines, The American Economic Review, 87(3): pp.291-313.
Indjejikian, R. 1999, Performance evaluation and compensation research: An agency perspective, Accounting Horizons 13 (February): pp.147-157.
Itami, H., 1987, Mobilising invisible assets, Boston: HBS Press.
Jensen, M. C., and W. H. Meckling, 1976, Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics (October): pp.305-360.
Jensen, M.C. & K. J. Murphy, 1990, Performance Pay and Top Management Incentives, Journal of Political Economy (September), pp. 225-264.
Jones, G. R. & Wright, P. M., 1992, An economic approach to conceptualizing the utility of human resources management practices. In K. Rowland & G. Ferris(Eds.), Research in personnel and human resources management, 10: pp.271-299
Kaplan, R. S. & Norton, D. P. , 1993, Putting the Balanced Scorecard to Work. Harvard Business Review, Sep.-Otc., 134-149.
Kaplan, R. S. & Atkinson, A. A. ,1998,Advanced Management Accounting, 3rd ed.
Katz, R.1982, The effects of group longevity on project communication and performance, Administrative Science Quartely 27(1): pp.81-104
Kittelsen,S.A.C and Forsund ,1992, Efficiency Analysis of Norwegian District Courts ,The Journal of Productivity Analysis.3, pp.277-306.
Lambert, R., and D. Larcker., 1987, An analysis of the use of accounting and market measures of performance in executive compensation contracts, Journal of Accounting Research, 25 (Supplement): pp.85-129.
Levine, D.I , 1995, Reinventing the workplace: How businesses and employees can both win, Washington DC: Brookings Institution.
Lewellen, W. G., 1968, Executive Compensation in Large Industrial Corporations, New York, National Bureau of Economic Research.
Licter, D. T., Beaulieu, L. J., Findeis, J. L.and Teixeira, R. A., 1993, Human capital, labor supply, and poverty inrural America, in rural sociological society, Task Force on Persistent Rural America, Boulder: Westview Press.
Locke, E.A. & Latham, G.P. ,1990, Work motivation: The high performance cycle. In Kleinbeck, U., Quast, H., Thierry, H. & Hacker, H. (Eds.) Work motivation. Hillsdale: Lawrence Erlbaum.
MacDuffie, J. P.,1995, Human resource bundles and manufacturing performance: Organizational Logic and flexible production systems in the world auto industry, Industrial and Labor Relations Review, 48: pp.36-52.
Mark A. Youndt, Scott A. Snell, 2004, Human Resource Configurations, Intellectual Capital, and Organizational Performance, Journal of Managerial Issues; Vol. XVI Number 3 Fall, 2004: pp.337-360
Mark A. Youndt, Mohan Subramaniam and Scott A. Snell, 2004 , Intellectual Capital Profiles: An Examination of Investments and Returns, Journal of Management Studies, 41:pp.2, March, 2004.
McGuire, J. W., J. S. Chiu, and A. Ebling, 1962, Executive incomes, sales and profits, American Economic Review (September), pp. 753-761.
Mincer, J., 1974, Schooling, experience and earnings, NBER, New York: Columbia University Press.
Murphy, K. J., 1998. Executive compensation, Working paper, University of Southern California.
Murphy, K. J., 1985, Corporate performance and managerial remuneration: an empirical analysis, Journal of Accounting and Economics 7 (April): pp.11-42.
Nadler, L., 1984, The Handbook of Human Resource Development, New York: John Wiley & Sons.
Nonaka, I.and Takeuchi, H., 1995, The Knowledge Creating Company, Newyork: Oxford University Press.
OECD, 1999, Measuring and reporting intellectuaI capital: Experience, issues and prospects: Results of an international symposium, amsterdam 9-11 June 1999, OECD, Paris, http://www.oecd.org/daf/corporateaffairs/disclosure/intangibles.htm.
Organisation for Economic Co-operation and Development (OECD) ,1999, Measuring and reporting intellectual capital: Experience, issues, and prospects – an International symposium.
Osterman, P. , 1987, Choice of employment systems in internal labour markets,Industrial Relations, 26 (1): pp.48-63.
Osterman P. (1994) How Common is Workplace Transformation and who Adopts it? Industrial and Labor Relations Review, 47(2): pp.173-187
Parnes, H., 1984, People Power: Elements of Human Resource Policy, California:Sage.
Pavlik, E. L., T. W. Scott and P. Tiessen, 1993, Executive compensation: Issues and research, Journal of Accounting Literature , 12: pp.131-189
Pena, I., 2002, Intellectual capital and business start-up success, Journal of Intellectual Capital, Vol. 3, No. 2, pp. 180-198.
Pennings, J. M., Lee, K. and Van Witteloostuijn, A. , 1998, Human capital, social capital and firm dissolution, Academy of Management Journal, Vol. 41, No. 4, pp. 424-440.
Penrose, E.T. , 1959, The theory of the growth of the firm. New York: Wiley.
Pfeffer, J. and H. Leblebici, 1973, Executive recruitment and the development of interfirm organizations, Administrators Science Quarterly,Vol. 18, pp.449-461.
Pfeffer, J., 1994, Cometitive Advantage Through People, Harvard Business School Press: Boston, MA.
Powell, G. N., & Butterfield, D. A.,1979, The good manager: Masculine or androgynous? Academy of Management Journal, 22, pp.395–403.
Quinn, J. B., 1992, The intelligent enterprise a new paradigm, Academy of Management Executive, Vol. 6, No. 4, pp.48-63.
Quinn, J. B., P. Anderson, and Finkelstein, S.,1996, Leveraging intellect. The Academy of Management Executive, Vol. 10, pp. 7-27
Rastogi, P. N., 2000, Sustaining enterprise competitiveness – is human capital the answer? Human Systems Management, 19: pp.193-203.
Reed, K. K., 2000, The dynamics of intellectual capital,University of Connecticut.
Robbins, S. P.,1978,The Management of HR Resource, Englewood Cliffs, NJ: Prentice-Hall.
Robbins, S.P., 1992, Essentials of organizational behavior, Englewood Cliffs, NJ : Prentice Hall.
Roos, G. & Roos, J., Edvinsson, L. and Dragonetti, N. C., 1997, Intellectual capital: Navigating in the new business landscape, New York University Press, New York, NY.
Rumberger, R. W., 1987, The Impact of Surplus Schooling on Productivity and Earnings, The Journal of Human Resources, 22(1): pp.24-51.
Rumelt, R., 1984, Toward a strategic theory of the firm, in R. Lamb (Ed), Competitive Strategic Management, Englewood Cliffs: Prentice Hall, Pp. 556-570.
Sanchez et al.,2000, Management of Intangibles. An Attempt to Build a Theory, Journal of Intellectual capital, Vol. 1, No. 4, pp.312-327.
Schultz, T. W. ,1960, Investment in human capital, Presidential address before the American Economic Association, American Economic Review, 51, March,1961.
Snell, S. A. and Dean, J. W. Jr.,1992, Integrated manufacturing and human resources management: A human capital perspective, Academy of Management Journal, Vol. 35, pp. 467-504.
Snell, S. A., M. A. Youndt, and P. M. Wright, 1996. Establishing a framework forresearch in strategic human resource management: Merging resource theory andorganizational learning, In G. Ferris ed, Research in Personnel and Human ResourceManagement, 14: pp.61-90, Greenwich. CT: JAI Press.
Stanley Lieberson, 1985, Making It Count:The Improvement of Social Research and Theory. (陳孟君譯,巨流圖書印行,1996:21)
Stewart, T. A., 1997, Intellectual capital: The new wealth of organizations, Doubleday/Currency, New York, NY.
Stiles, P. and Kulvisaechana, S., 2003, Human capital and performance: A literature review, Judge Institute of Management, University of Cambridge.
Strauss, Anselm & Corbin, Juliet,1990, Basics of Qualitative Research-Grounded Theory Procedures and Techniques, Sage Pulications(徐宗國譯,1998)
Sveiby, K. E., 1997, The intangible assets monitor. Journal of Human ResourceCosting and Accounting, 2(1): pp. 73-97.
Sverre, A.C, K. & Finn, R.F. ,1992, Efficiency analysis of Norwegian Courts, The Journal of Productivity Analysis, (3): pp. 277-306.
Tesoro, F. and Tootson, J., 2000, Implementing Global Performance Measurement System: A Cookbook Approach, Jossey-Bass/Pfeiffer, San Francisco.
Todd, R. and K. Ramanathan. ,1994, Perceived Social Needs, Outcomes Measurement, and Budgetary Responsiveness in a Not-for-Profit Setting: Some Empirical Evidence,The Accounting Review 69(January): pp.122-137.
Ulrich, D. & Lake, D., 1990, Organisational capability: Competing from the inside/out. New York: Wiley.
Ulrich, D., 1993, Profiling organizational competitiveness: Cultivating capabilities, Human Resource Planning, Vol. 16, No. 3, pp. 1-17.
Ulrich, D., 1998, Intellectual capital = competence × commitment, Sloan Management Review, Vol. 39, pp. 15-30.
Wagner, J.A. ,1994, Participation's effect on performance and satisfaction: A reconsideration of research evidence, Academy of Management Review, 19: pp.312-330.
Wilson , Alex H. and Higgins , Eric J. and Chen, Yi-Kai , 2004, The Sensitivity of CEO Compensation to Firm Performance.
Wright, R. , Measuring man as a capital asset, Personal Journal, April ,1970, pp.290-298.
Wright, P. M. & McMahan, G. C. , 1992, Theoretical perspective for strategic HRM, Journal of Management, 18: pp.295-520
Wright, P. M. & Sherman, W. S. ,1999, Failing to Find Fit in Strategic HumanResource Management: Theoretical and Empirical Problems, In M. A.Wright, L. D. Dyer, J. W. Boudreau, and G. T. Milkovich, Research inPersonnel and Human Resource Management, supplement 4: 5 pp.3-74.
Wright, P.M., Dunford, B.B. & Snell, S.A., 2001, Human resources and the resource-based view of the firm, Journal of Management, 27: pp.701-721.
Yeung, A. & Ulrich, D., 1990, Effective human resource practices for competitive advantage: An empirical assessment of organisations in transition. In Niehaus, R.J. & Price, K.F. (eds.) Human resource strategies for organisations in transition, New York: Plenum, 311-326.
Youndt, M. A. and Snell, S. A., 1998, Human resource management, intellectual capital and organizational performance, Paper presented at the National Academy of Management Meeting in San Diego.
Youndt, M.A., Snell, S.A., Dean, J.W., Lepak, D.P. ,1996, Human resource management, manufacturing strategy and firm performance, Academy of Management Journal, 39: pp.836-866.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
1. 張火燦,1994,績效的評估模式與相關理論,人事管理,第31卷,第8期,頁4-7。
2. 徐聯恩、謝瑞史,1999,創新性人力資源管理制度概況及其對企業績效之影響,勞資關係月刊,第17卷,第11期,頁40~52。
3. 江豐富,1995,以文憑還是以人力資本取才-台灣地區實證研究,教育研究資訊論文,第3卷,第5期,頁17-35。
4. 王怡心,1995,政府部門預算與績效相關性之實證研究:以臺北市政府警察局為例,主計月報,第80卷‧第3期,頁16-28。
5. • 林豐智(2003)。台灣之基金會運用網站行銷之研究。企業管理學報,57期,97-128。
6. • 李皇照、江嘉瑜(2001)。台灣花卉網站內容分析與比較。機械工業雜誌,210期,282-294。
7. • 王啟祥(2000)。數位時代博物館的網路行銷策略。科技博物,4卷4期,72-81。
8. 陳心田,2002,學歷、經歷與網絡──軍人晉升至上校等待時間之分析,人力資源管理學報,冬季號第2卷,第4期,頁33-56。
9. 陳高貌、黃營杉,2004,智慧資本對企業競爭優勢之影響研究—不動產仲介業之實證,輔仁管理評論,第11卷,第2期,頁83-110。
10. 陳嵩、蔡明田、張淑昭,1997,總經理人口特徵、產品/市場策略、經營績效關係之實證研究, 管理學報,第14卷,第4期,頁585-610。
11. 傅鍾仁、歐進士與張寶光,2002,我國企業經營者薪酬與績效指標之關聯性,管理學報,第19卷,第6期,頁1073-1096。
12. 楊朝旭,2002,智慧資本、價值創造與企業績效關聯性之研究,中山管理評論。
13. 廖麗佳,1998,人力資源策略與企業策略關係之探討,就業與訓練,第17卷,第15期,頁62-66。