(54.236.58.220) 您好!臺灣時間:2021/02/27 17:06
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:陳秉煦
研究生(外文):Chen, Ping-hsun
論文名稱:企業往來關係與組織內知識分享對企業財務績效之影響-以我國上市櫃公司為例
論文名稱(外文):The Impact of Guanxi and Knowledge Sharing on Financial Performance: An Examination of Taiwan's Stock Exchange Market
指導教授:吳安妮吳安妮引用關係
指導教授(外文):Wu, Anne
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
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:119
中文關鍵詞:關係知識分享財務績效智慧資本
外文關鍵詞:guanxiknowledge sharingfinancial performanceintellectual capital
相關次數:
  • 被引用被引用:2
  • 點閱點閱:116
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
  現今競爭日趨激烈,企業需與外界利害關係人緊密結合,以形成知識充分交流的關係網絡,且若個人的知識與關係深植入組織中,將可累積企業的智慧資本,並增加競爭優勢。既然往來關係、組織內之知識分享對企業如此重要,本研究除單獨討論企業往來關係、組織內之知識分享對企業財務績效的影響外,尚探討自變數對企業財務績效的交互影響。
  本研究之樣本來自台灣智慧資本研究中心之「智慧資本企業實地調查問卷」,共172家我國上市櫃公司。本研究以「經常往來供應商」與「經常往來顧客」代理企業往來關係,以「高階主管討論會議頻率」及「整合企業資訊及建立知識庫」代理組織內知識分享,而應變數為總資產報酬率、股東權益報酬率、權益市價淨值比與Tobin's Q值。研究期間為2004年1月至12月,以線性迴歸方式進行實證分析。
  實證結果顯示,對電子產業而言,經常往來供應商愈多,且高階主管討論會議的頻率愈高,對企業的財務績效愈不好;當企業有整合企業資訊及建立知識庫時,對企業財務績效具正向影響。除此之外,更發現二自變數的確對企業財務績效具交互影響及部分遞延效益。
As competitive environment nowadays, corporation need close relationships with its related parties. It is critical that guanxi and relationship root in corporation to share this kind of knowledge, and even spread out the whole corporation for better performance. Shortly, the objective of this paper is to explore the relationship among guanxi, knowledge sharing and financial performance.
The data, which is from the TICRC's questionnaire, is composed of 172 firms of Taiwan's stock exchange market and OTC during 2004. This paper used suppliers (LNSUP) and customers (LNCUS) as the guanxi variables respectively, managers’ meeting frequency (FRE_MAN) and database establishment (DABASE) as the knowledge sharing variables separately, and ROA, ROE, M/B and Tobin's Q as the financial performance independently.
Linear regression model was applied and found that, to the electronic industry, the more suppliers and the higher frequency of managers’ meetings, the worse financial performance. Another finding is the more comprehensive database establishment, the better financial performance. Furthermore, guanxi and knowledge sharing indeed have interaction with financial performance and partially defer its influence to the next period.
第一章 緒論 1
 第一節 研究動機與目的 1
 第二節 研究問題 4
 第三節 論文架構 6
第二章 文獻探討 8
 第一節 企業往來關係對績效之影響 8
 第二節 組織內之知識分享對績效之影響 17
 第三節 企業往來關係與組織內知識分享對績效之影響 27
 第四節 研究延伸 32
第三章 研究方法 37
 第一節 觀念性架構 37
 第二節 研究假說 38
 第三節 變數衡量 45
 第四節 實證模型 53
 第五節 資料分析 55
 第六節 研究期間與研究樣本 57
 第七節 資料來源與處理 59
第四章 實證結果 60
 第一節 敘述統計分析 60
 第二節 迴歸分析之基本假設檢定 62
 第三節 迴歸分析結果 68
 第四節 交互作用下之迴歸分析結果 80
 第五節 敏感性分析 95
第五章 結論與建議 106
 第一節 研究結論 106
 第二節 研究限制 111
 第三節 研究貢獻 112
 第四節 研究建議與未來研究方向 113
參考文獻 115

圖目錄
圖1-1 研究流程圖 7
圖2-1 組織整合架構圖 19
圖2-2 水平整合及自治授權的整合圖 19
圖3-1 研究架構圖 37

表目錄
表2-1 企業往來關係對績效之文獻彙總表 13
表2-2 組織內知識分享對績效之文獻彙總表 23
表2-3 企業往來關係與組織內知識分享對績效之文獻彙總表 30
表2-4 研究延伸之彙總表 36
表3-1 與企業往來關係相關之問卷項目 47
表3-2 與高階主管討論會議頻率相關之問卷項目 48
表3-3 與整合企業資訊及建立知識庫相關之問卷項目 49
表3-4 與環境因素相關之問卷項目 50
表3-5 與員工平均流動率相關之問卷項目 51
表3-6 與員工平均年資相關之問卷項目 51
表3-7 本研究各變數一覽表 52
表3-8 樣本公司之市場別資訊 57
表3-9 樣本公司之產業別資訊 58
表3-10 變數資料來源 59
表4-1 敘述統計分析表 60
表4-2 Pearson及Spearman相關係數分析表 63
表4-3 VIF結果-企業往來關係與組織內之知識分享對企業財務績效(全體樣本) 64
表4-4 VIF結果-企業往來關係與組織內之知識分享對企業財務績效(電子產業) 64
表4-5 交互作用下之VIF結果-企業往來關係與組織內之知識分享對企業財務績效(全體樣本) 65
表4-6 交互作用下之VIF結果-企業往來關係與組織內之知識分享對企業財務績效(電子產業) 66
表4-7 迴歸分析結果-企業往來關係與組織內之知識分享對總資產報酬率(電子產業) 69
表4-8 迴歸分析結果-企業往來關係與組織內之知識分享對股東權益報酬率(電子產業) 71
表4-9 迴歸分析結果-企業往來關係與組織內之知識分享對權益市價淨值比(電子產業) 73
表4-10 迴歸分析結果-企業往來關係與組織內之知識分享對Tobin's Q值(全體樣本) 74
表4-11 迴歸分析結果-企業往來關係與組織內之知識分享對Tobin's Q值(電子產業) 76
表4-12 迴歸分析結果-企業往來關係與組織內之知識分享對企業財務績效(全體樣本) 77
表4-13 迴歸分析結果-企業往來關係與組織內之知識分享對企業財務績效(電子產業) 78
表4-14 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對總資產報酬率(電子產業) 81
表4-15 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對股東權益報酬率(電子產業) 83
表4-16 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對權益市價淨值比(電子產業) 86
表4-17 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對Tobin's Q值(全體樣本) 88
表4-18 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對Tobin's Q值(電子產業) 90
表4-19 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對企業財務績效(全體樣本) 93
表4-20 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對企業財務績效(電子產業) 94
表4-21 迴歸分析結果-企業往來關係與組織內之知識分享對企業次期的財務績效(全體樣本) 96
表4-22 迴歸分析結果-企業往來關係與組織內之知識分享對企業次期的財務績效(電子產業) 98
表4-23 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對企業次期財務績效(全體樣本) 100
表4-24 交互作用下之迴歸分析結果-企業往來關係與組織內之知識分享對企業次期財務績效(電子產業) 102
林東清,2003,知識管理,台北:智勝文化。
林震岩,2006,多變量分析:SPSS的操作與應用,台北:智勝文化。
周文賢,2004,多變量統計分析:SAS/STAT使用方法,台北:智勝文化。
Abdel-Khalik, A. R., and T. L. Stober. 1988. Incentives for accruing costs and efficiency in regulated monopolies subject to ROE constraint; Discussion. Journal of Accounting Research 26: 144-181.
Alstyne, M. W. V.. 2005. Create colleagues, not competitors. Harvard Business Review 83 (9): 24, 28.
Argote, L., P. Ingram, J. M. Levine, and R. L. Moreland. 2000. Knowledge transfer in organizations: Learning from the experience of others. Organizational Behavior and Human Decision Processes 82 (1): 1-8.
Argote, L., and P. Ingram. 2000. Knowledge transfer: A basis for competitive advantage in firms. Organizational Behavior and Human Decision Processes 82 (1): 150-169.
Balakrishnan, R., T. J. Linsmeier, and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review 71 (2): 183-206.
Batjargal, B., and M. Liu. 2004. Entrepreneurs’ access to private equity in China: The role of social capital. Organization Science 15 (2): 159-172.
Bens, D. A., V. Nagar, M. H. Wong, and W. Guay. 2002. Real investment implications of employee stock option exercises/ Discussion. Journal of Accounting Research 40 (2): 359-394.
Berndt, E. R., and C. J. Morrison. 1995. High-tech capital formation and economic performance in U.S. manufacturing industries: An exploratory analysis. Journal of Econometrics 65 (1): 9-43.
Bontis, N.. 1998. Intellectual Capital: An exploratory study that develops measures and models. Management Decision 36 (2): 63-76.
Bourdieu, P.. 1986. The forms of capital. In Handbook of theory and research for the sociology of education, edited by J. G. Richardson. New York: Greenwood: 241-258.
Björkman, I., and Y. Lu. 1999. The management of human resources in Chinese- western joint ventures. Journal of World Business 34 (3): 306-324.
Björkman, I., W. Barner-Rasmussen, and L. Li. 2004. Managing knowledge transfer in MNCs: The impact of headquarters control mechanisms. Journal of International Business Studies 35: 443-455.
Chang, S. G., and J. H. Ahn. 2005. Product and process knowledge in the performance-oriented knowledge management approach. Journal of Knowledge Management 9 (4): 114-132.
Chen, C. C., Y. R. Chen, and K. Xin. 2004. Guanxi practices and trust in management: A procedural justice perspective. Organization Science 15 (2): 200-209.
Chen, Z. X., and A. M. Francesco. 2000. Employee demography, organizational commitment, and turnover intentions in China: Do cultural differences matter? Human Relations 53 (6): 869-887.
Child, J., and L. Markoczy. 1993. Host-country managerial behavior and learning in Chinese and Hungarian joint ventures. Journal of Management Studies 30 (4): 611-631.
Child, J., L. Chung, and H. Davis. 2003. The performance of cross-border units in China: A test of natural selection, strategic choice and contingency theories. Journal of International Business Studies 34 (3): 242-254.
Cummings, J. N.. 2004. Work groups, structural diversity, and knowledge sharing in a global organization. Management Science 50 (3): 352-364.
Davenport, H. T.. 1997. Ten principles of knowledge management and four case studies. Knowledge and Process Management 4 (3): 187-208.
Davies, H., T. K. Leung, S. Luk, and Y. Wong. 1995. The benefits of guanxi: The value of relationships in developing the Chinese market. Industrial Marketing Management 24: 207-214.
Dewan, S., and K. L. Kraemer. 2000. Information Technology and Productivity: Evidence from country-level data. Management Science 46 (4): 548-562.
Drucker, P. F. 1993. Post-capitalist society. Oxford: Butterworth Heinemann.
Dyer, J. H., and N. W. Hatch. 2004. Using supplier networks to learn faster. MIT Sloan Management Review 45 (3): 57-63.
Edvinsson, L. and M. Malone. 1997. Intellectual capital: Realizing your company’s true value by finding its hidden roots. NY: Harper Business.
Escriba-Esteve, A., and J. A. Urra-Urbieta. 2002. An analysis of co-operative agreements from a knowledge-based perspective: An integrative conceptual framework. Journal of Knowledge Management 6 (4): 330-346.
Frye, M. B.. 2004. Equity-based compensation for employees: Firm performance and determinants. The Journal of Financial Research 27 (1): 31-54.
Ghoshal, S., and L. Gratton. 2002. Integrating the enterprise. MIT Sloan Management Review 44 (1): 31-38.
Goh, A. L. S.. 2005. Harnessing knowledge for innovation: An integrated management framework. Journal of Knowledge Management 9 (4): 6-18.
Graca, M.. 2003. Knowledge and communities. Management Learning 34 (2): 278-281.
Gupta, A. K. and V. Govindarajan. 2000. Knowledge flows within multinational corporations. Strategic Management Journal 21 (4): 473-496.
Hooff, B. V. D., and J. A. Ridder. 2004. Knowledge sharing in context: The influence of organizational commitment, communication climate and CMC use in knowledge sharing. Journal of Knowledge Management 8 (6): 117-130.
Hui, C., and G. Graen. 1997. Guanxi and professional leadership in contemporary Sino-American joint ventures in main China. Leadership Quarterly 8 (4): 451-465.
Hutchings, K., and S. Michailova. 2004. Facilitating knowledge sharing in Russian and Chinese subsidiaries: The role of personal networks and group membership. Journal of Knowledge Management 8 (2): 84-94.
Lambert, R. A., D. F. Larcker, and G. P. Baker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts; Discussion. Journal of Accounting Research 25: 85-130.
Lin, H. F., and G. G. Lee. 2006. Effects of socio-technical factors on organizational intention to encourage knowledge sharing. Management Decision 44 (1): 74-88.
Lin, X., and R. Germain. 2003. Organizational structure, content, customer orientation, and performance: Lessons from Chinese state-owned enterprises. Strategic Management Journal 24 (11): 1131-1151.
Lindenberg , E., and S. Ross. 1981 Tobin’s q ratio and industrial organization. Journal of Business 54: 1-32 .
Lovett, S., L. C. Simmons, and R. Kali. 1999 Guanxi versus the market: Ethics and efficiency. Journal of International Business Studies 30 (2): 231-247.
Lucas, H. C.. 1999. Information technology and the productivity paradox. New York: Oxford University Press.
Lucas, L. M.. 2005. The impact of trust and reputation on the transfer of best practices. Journal of Knowledge Management 9 (4): 87-101.
Luo, Y., and M. Chen. 1996. Managerial implications of guanxi-based business strategies. Journal of International Management 2: 193-316.
Kankanhalli, A., B. C. Y. Tan, and K. K. Wei. 2005. Contributing knowledge to electronic knowledge repositories: AN empirical investigation. MIS Quarterly 29 (1): 113-143.
Kearns, G. S., and A. L. Lederer. 2003. A resource-based view of strategic IT alignment: How knowledge sharing creates competitive advantage. Decision Sciences 34 (1): 1-29.
Kim, W. C., and R. A. Mauborgne. 1998. Procedural justice, strategic decision making, and the knowledge economy. Strategic Management Journal 19: 323-338.
Kogut, B., and U. Zander. 1996. What firms do? Coordination, identity, and learning. Organization Science 7 (5): 502-518.
McEvily, S. K., S. Das, and K. McCabe. 2000. Avoiding competence substitution through knowledge sharing. The Academy of Management Review 25 (2): 294-311.
Morgan, N. A., S. Zou, D. W. Vorhies, and C. S. Katsikeas. 2003. Experiential and informational knowledge, architectural marketing capabilities, and the adaptive performance of export ventures: A cross-national study. Decision Science 34 (2): 287-321.
Nakra, P.. 2000. Knowledge management: Th magic is in the culture! Competitive Intelligence Review 11 (2): 53-60.
Nahapiet, J., L. Gratton, and H. O.Rocha. 2005. Knowledge and relationships: When cooperation is the norm. European Management Review 2: 3-14.
Nahapiet, J., and S. Ghoshal. 1998. Social capital, intellectual capital, and the organizational advantage. The Academy of Management Review 23 (2): 242-266.
Park, S. H., and Y. Luo. 2001. Guanxi and organizational dynamics: Organizational networking in Chinese firms. Strategic Management Journal 22 (5): 455-477.
Peng, M. W., and Y. Luo. 2000. Managerial ties and firm performance in a transition economy: The nature of a micro-macro link. Academy of Management Journal 43 (3): 486-501.
Riege, A.. 2005. Three-dozen knowledge-sharing barriers managers must consider. Journal of Knowledge Management 9 (3): 18-35.
Rulke, D. L., and J. Galaskiewicz. 2000. Distribution of knowledge, group network structure, and group performance. Management Science 46 (5): 612-625.
Shane, S., and D. Cable. 2002. Network ties, reputation, and the financing of new ventures. Management Science 48 (3): 364-381.
Shao, B. B. M., and W. T. Lin. 2002. Technical efficiency analysis of information technology investments: A two-stage empirical investigation. Information & Management 39 (5): 391-401.
Štrach, P., and A. M. Everett. 2006. Knowledge transfer within Japanese multinationals: Building a theory. Journal of Knowledge Management 10 (1): 55-68.
Syed-Ikhsan, S. O. S., and F. Rowland. 2004. Knowledge management in a public organization: A study on the relationship between organizational elements and the performance of knowledge transfer. Journal of Knowledge Management 8 (2): 95-111.
Szulanski, G.. 1996. Exploring internal stickiness: Impediments to the transfer of best practice within the firm. Strategic Management Journal 17(Winter Special issue): 27-43.
______, 2000. The process of knowledge transfer: A diachronic analysis of stickiness. Organizational Behavior and Human Decision Processes 82 (1): 9-27.
Tsai, W.. 2001. Knowledge transfer in intraorganizational networks: Effects of networks position and absorptive capacity on business unit innovation and performance. Academy of Management Journal 44 (5): 996-1004.
Tsang, E. W. K.. 1998. Can guanxi be a source of sustained competitive advantage for doing business in China? The Academy of Management Executive 12 (2): 64-73.
______, 2001. Internationalizing the family firm: A case study of a Chinese family business. Journal of Small Business Management 39 (1): 88-94.
______, 2002. Acquiring knowledge by foreign partners from international joint ventures in a transition economy: Learning-by-doing and learning myopia. Strategic Management Journal 23 (9): 835-854.
Warn, J.. 2005. Intangibles on commercialization: The case of air navigation services in the South Pacific. Journal of Intellectual Capital 6 (1): 72-88.
Yang, J. Z.. 1994. The Japanese approach to quality management: A human resource perspective. Journal of Organizational Change Management 7 (3): 44-63.
Yeung, I. Y. M., and R. I. Tung. 1996. Achieving business success in Confucian societies: The importance of guanxi (connections). Organizational Dynamics 25 (2): 54-65.
Zander, U., and B. Kogut. 1995. Knowledge and the speed of the transfer and imitation of organizational capabilities: An empirical test. Organization Science 6 (1): 76-92.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
無相關期刊
 
系統版面圖檔 系統版面圖檔