臺灣產業結構逐漸由「製造的臺灣」轉型為「服務的臺灣」。臺灣國際觀光旅館面對日益激烈的競爭環境，各觀光旅館無不積極改變其管理模式、加強辨識其營運資源以及服務創新，以增加企業獨特的能力因應時代潮流的變革。然而，過去對於服務上資源管理的相關文獻仍是非常缺乏；因此，本研究欲探討服務資源管理、服務創新對服務績效之關係。
Weerawardena, O'Cass, and Julian (2006)指出創新是比過去更有效處理新產品與新服務模式；透過創新可增進服務傳遞過程效率與效能(Van der Aa &; Elfring, 2002)；Fitzsimmons and Fitzsimmons (1994)認為創造競爭優勢的服務管理須注重服務本質，如服務人員、服務傳遞、設施空間位置及管理。透過服務資源整合及運用，可提升其服務績效(Vargo &; Lusch, 2008)。
本研究採問卷調查法，對71家國際觀光旅館進行資料蒐集；在測量模式上，以結構方程模式之偏最小平方法進行分析反映型及形成型指標。問卷共回收249份，回收率為38.31%，有效率為74.30%；研究結果為服務創新能力對服務績效有顯著的低度正向影響；服務資源管理能力對服務績效有顯著的中度正向影響。故推論當台灣國際觀光旅館的服務創新相關活動越廣泛、思慮越周詳時，其企業員工之服務績效表現將會越佳；及當其旅館的服務資源管理相關活動越完善時，其企業之員工服務績效將更加優越。
本研究著重於探究企業內部資源、能力與績效之資源基礎觀點議題，故建議加入動態理論的操作，並針對同一樣本進行「縱向設計」的研究方法，以衡量企業存量與流量的資源與能力、觀察其實質動態現象、了解特定資源與能力在其企業的重要性。

第一章 緒論 1
第一節 研究背景 1
第二節 研究問題與目的 3
第二章 文獻回顧 5
第一節 資源基礎理論 5
一、 資源基礎理論之起源 5
二、 資源基礎理論之概念 6
三、 核心資源及核心能力之內涵 11
第二節 服務 15
一、 服務的定義 15
二、 服務與資源基礎觀點 15
第三節 服務創新 17
一、 創新能力 18
二、 服務創新能力 20
第四節 服務資源管理 25
第五節 服務績效 30
一、 績效 30
二、 績效與資源基礎觀點 32
三、 績效的衡量方式 33
四、 服務績效 34
第三章 研究方法 35
第一節 研究架構 35
第二節 研究假設 36
一、 服務創新對服務績效的影響 36
二、 服務資源管理對服務績效的影響 37
第三節 研究變數之操作性定義與量表設計 39
一、 服務創新能力 39
二、 服務資源管理能力 41
三、 服務績效 43
第四節 問卷預試 44
第五節 樣本選取與資料蒐集 46
第六節 正式問卷樣本回收 48
第七節 資料分析方法 48
一、 信度與效度分析 48
二、 Pearson積差相關分析 49
三、 結構方程模式之偏最小平方法 49
四、 敘述統計分析 57
第四章 實證研究結果 58
第一節 樣本結構分析 58
第二節 研究模型檢驗 60
一、 無反應偏差之檢測(Non-Response Bias) 60
二、 共同方法偏誤之事後檢定 61
三、 效度與信度檢定 61
第三節 研究變數之描述性統計 69
一、 服務創新能力之描述性統計分析 69
二、 服務資源管理能力之描述性統計分析 71
三、 服務績效之描述性統計分析 72
第四節 研究假說檢定 73
一、 路徑分析 73
第五章 研究結論 77
第一節 研究結果 77
一、 各構面之現況分析 77
二、 服務資源之探討與彙整 79
三、 研究假說 80
第二節 研究貢獻 82
第三節 管理意涵 83
第四節 研究限制與建議 85
一、 研究限制 85
二、 未來研究建議 86
參考文獻 87
附錄一 原始量表與題項 110
附錄二 預試問卷 112
附錄三 正式問卷 115

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