臺灣博碩士論文加值系統

失敗是資產還是負債？失敗的經驗對事業發展帶來那些影響？過去文獻研究中發現，大多數研究都是探討如何成功、影響成功的要素有哪些，卻鮮少研究探討失敗成因及失敗對於個人的意義與價值為何。根據經濟部「2007年中小企業白皮書」的報告中指出，中小企業有四成活不過五年，由此可知，失敗在事業經營中是一個重要且常見的現象。2009年5月國民失業率大增，5月失業人數為63萬3,000人，較上月增加8,000人，失業率為5.82％。由此可見，失敗的情況發生在每個階層，不分學歷背景。
因此，本研究主要在探討曾經經歷決策失誤、投資失敗或事業經營失敗之創業家與高階經理人，其失敗經驗對個人後續事業經營之影響。本研究以先前知識、機會辨識與學習能力等變數間關係，探討對實質選擇權論據之影響。本研究採用三階段研究方法。第一階段採個案訪談法，透過四家中小企業的樣本來探討，創業家失敗經驗對後續事業經營之影響。第二階段採量化分析方法，根據文獻資料與第一階段中的研究發現進行問卷設計，以216位創業家與高階經理人作為樣本，了解其先前知識在透過學習能力的干擾下，對於機會辨識的影響以及實質選擇權論據的認知表現。第三階段採用專家訪談法，與創投業者進行深入訪談並萃取失敗類型概念，並了解創投業者，對曾經有過失敗經驗之創業家其新事業發展的態度，與是否決定投資和提供資源等相關探討。
研究結果發現，學習能力對先前知識與機會辨識之認知有顯著干擾效果。先前知識對實質選擇權論據之影響，若透過機會辨識之影響，其效果會變得更好。此外，本研究從專家訪談法中萃取出二種失敗類型，命名為「準加分型失敗」與「準減分型失敗」，以說明失敗可能為資產或負債之效果。本研究結果可提供創業者以及正經歷失敗之個體，從失敗中萃取經驗與學習之參考價值。

Is failure asset or liability? What influence does failure experience have on the business development? In the traditional stream research, studies mostly focus on how to achieve success and what are the factors which can influence being successful, but few studies focus on the causes of failure and its influence on the individual and personal concept of value. According to the Ministry of Economic Affairs, "White Paper on Small and Medium Enterprises in 2007", the report pointed out that 40 percent of small and medium-size enterprises cannot survive for first five years and it is a significant and common phenomenon in the business world. Besides, the unemployment rate had increased to 5.82 percent in May 2009 and the number of unemployed had reached 630,000 which was 8,000 more than the previous month. It can be seen obviously that failure can occur in each class, regardless of personal academic background.
Therefore, the purpose of this study is to explore the impact of the experience of decision-making or investment errors, and business failure or bankrupt of entrepreneurs and high-ranking professional managers on the new venture operation. This study is to explore the relationship of variables among the prior knowledge, learning ability and the opportunity identification and its impact on the arguments of the substance of real options reasoning. Three-phased research methodology are adopted. The first phase of this study applied the case study trying to explore the impact of failure and prior experience on running new business base on the four samples of small and medium-sized enterprises. Quantitative analysis of the second phase of mining method, in accordance with the literature data and the first phase of the research findings in the design of the questionnaire, using 216 entrepreneurs and high-ranking professional managers as a sample to comprehend how learning ability based on the prior knowledge influences the opportunity identification, the impact of real options reasoning as well as the arguments of cognitive performance. The third phase of the study adopted expert interviews with the venture capitalists to conduct a more advanced interviews to find the failure type of concept extraction and understand whether failed entrepreneur''s unsuccessful experiences have any influence on investment willingness and attitude of venture capitalist when failed entrepreneur starting a new business. The research results found that the learning ability based on the prior knowledge had a significant interference with opportunity identification the cognitive performance. The impact of prior knowledge on real options reasoning: the effect will be better through the impact of opportunity identification. In addition, failure types can be divided into two types from the interviews with experts and entrepreneurs "quasi-addition of failure" and "quasi-subtraction of the failure" which can explain the failure may be the effect of assets or liabilities. The results of this study will provide entrepreneurs as well as the individual who is experiencing failure with the chance to learn from unsuccessful experienced and use other''s experiences for reference.

目錄

摘要 I
Abstract II
誌謝 IV
目錄 V
表目錄 VII
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程圖 4
第貳章 文獻探討 5
第一節 先前知識 5
第二節 機會辨識 8
第三節 學習能力 11
第四節 實質選擇權論據 15
第參章 研究方法 21
第一節 研究架構與研究假設 21
第二節 研究方法與設計 25
第肆章 個案敘述與分析 42
第一節 久允工業股份有限公司 42
第二節 東毓油壓機械股份有限公司 50
第三節 昱程科技股份有限公司 59
第四節 宏傑科技股份有限公司 67
第五節 個案分析小結 75
第伍章 資料分析與討論 76
第一節 樣本基本資料分析 76
第二節 敘述性統計分析 80
第三節 信度與效度之分析 84
第四節 變數間相關分析 86
第五節 個人基本資料與本研究變數之獨立t檢定與變異數分析 87
第六節 迴歸分析 94
第陸章 專家訪談分析 99
第一節 創投公司董事長產業界背景介紹與談內容分析 99
第二節 創投公司經理產業界背景介紹與訪談內容分析 104
第三節 小結 107
第柒章 結論與建議 110
第一節 研究結論 110
第二節 研究貢獻 117
第三節 研究限制 118
第四節 未來研究建議 119
參考文獻 120
附錄一 正式問卷 128
表目錄

表2-1 組織學習定義整合表 12
表3-1 中小企業認定標準表 26
表3-2 受訪企業介紹表 27
表3-3 訪談紀錄表 28
表3-4 訪談問項來源表 28
表3-4 訪談問項來源表(續) 29
表3-5 問卷設計題項表 31
表3-5 問卷設計題項表(續) 32
表3-6 先前知識之前測信度分析表 33
表3-7 機會辨識之前測信度分析表 34
表3-8 學習能力之前測信度分析表 35
表3-9 實質選擇權論據之前測信度分析表 36
表3-10 問卷回收概況表 38
表3-11 訪談問項表 41
表4-1 久允公司大事紀表 42
表4-2 久允個案概念整合表 48
表4-3 東毓公司大事紀表 51
表4-4 東毓個案概念整理表 57
表4-5 昱程大事紀表 60
表4-6 昱程個案概念整理表 65
表4-7 宏傑大事記表 68
表4-8 宏傑個案概念整理表 73
表5-1 正式回收問卷之基本資料結構 78
表5-1 正式回收問卷之基本資料結構(續) 79
表5-2 先前知識同意程度表 80
表5-3 機會辨識同意程度表 81
表5-4 學習能力同意程度表 82
表5-5 實質選擇權論據同意程度表 83
表5-6 各研究變數之信度值表 84
表5-7 變數間之區別效度表 85
表5-8 各研究變數Pearson相關係數 86
表5-9 性別與本研究變數之t檢定表 87
表5-10 目前事業和學歷是否相關與本研究變數之t檢定表 88
表5-11 目前工作和上一份工作是否相關與本研究變數之獨立t檢定表 89
表5-12 有無創業失敗經驗者與本研究變數之獨立t檢定表 90
表5-13 有無創業經驗者與本研究變數之獨立t檢定表 91
表5-14 年齡與本研究變數之ANOVA檢定表 91
表5-15 教育程度與本研究變數之ANOVA檢定表 92
表5-16 工作年資與本研究變數之ANOVA檢定表 93
表5-17 目前職務與本研究各變數之ANOVA檢定表 93
表5-18 假說1與假說2線性迴歸分析表 95
表5-19 學習能力之干擾效果分析表 96
表5-20 機會辨識中介先前知識與實質選擇權論據之影響分析表 98
表7-1 究假設驗證結果表 113

圖目錄

圖1-1 研究流程 4
圖3-1 研究架構圖 21
圖4-1 久允個案變數間關係圖 49
圖4-2 東毓個案變數間關係圖 58
圖4-3 昱程個案變數間關係圖 66
圖4-4 宏傑個案變數間關係圖 74
圖5-1 學習能力對先前知識與機會辨識交互作用圖 97

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