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研究生:黃敬以
研究生(外文):Jing-Yi Huang
論文名稱:人力資本對組織績效之影響 -以流程資本、顧客資本為序列中介變項
論文名稱(外文):Human capital, process capital, customer capital and performance:a mediation model
指導教授:陳明園陳明園引用關係
指導教授(外文):Ming-Yuan Chen
學位類別:碩士
校院名稱:國立中央大學
系所名稱:人力資源管理研究所
學門:商業及管理學門
學類:其他商業及管理學類
論文出版年:2020
畢業學年度:108
語文別:中文
論文頁數:49
中文關鍵詞:智慧資本人力資本流程資本顧客資本組織績效
外文關鍵詞:Intellectual CapitalHuman CapitalProcess CapitalCustomer CapitalPerformance
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隨時代變遷與科技發展的日益月新,金融企業所處的競爭環境愈加劇烈,本研究旨在調查企業的智慧資本元素是否有助於金融企業保持競爭優勢,不被市場淘汰。即金融企業所持有之員工專業知識技能、經驗之累積等人力資本元素,是否有助於增加其優化組織結構、提高流程效率及流程掌控程度,進而增加企業掌握客戶需求之能力、有助於企業保持市場營收及獲利能力,幫助企業增加競爭力,提高組織績效表現。本研究以台灣上市、上櫃之金融企業為研究對象,研究期間為2009年至2018年,透過迴歸分析探討金融企業之人力資本、流程資本、顧客資本等智慧資本元素對組織績效的影響,並加以了解上述智慧資本元素間之交互關係,另延伸探究企業規模對本研究架構造成之調節效果,了解企業規模是否影響企業透過智慧資本增加其組織績效。由本研究實證結果發現,人力資本透過顯著正向影響流程資本,進而對顧客資本產生顯著正向影響,最終顯著正向影響組織績效。此外,加入企業規模作為調節變項後,發現在人力資本正向影響流程資本之作用、人力資本正向影響顧客資本之作用、流程資本正向影響顧客資本之作用,以及流程資本正向影響組織績效之作用,企業規模對前述作用均具有負向調節效果。
To accompany with times change, the competitive environment for financial sector is more rapid. This study tries to figure out whether intellectual capital of baking industry, security industry, insurance and fiancé holding industry can help they maintain their competitive advantage and not be eliminated by the market. That is, whether the human capital such as the professional knowledge, skills and experience of employees can help financial sector increase its process efficiency and increase ability to better meet customers’ needs and maintain market revenue also profitability. Then, let enterprises increase competitiveness and improve performance more easily. This study takes listed and over-the-counter financial sector in Taiwan as the research object, and the research period is from 2009 to 2018. This study uses regression analysis to explore the impact of human capital, process capital, and customer capital on performance of financial sector. In addition to understanding the interaction between above elements of intellectual capital, this study explores moderating effect of enterprise size towards the structure of this study to understand whether the size of enterprise affects the organization's performance through intelligent capital. From the outcome of statistical analysis, it shows that human capital has a significant positive impact on process capital, which in turn has a significant positive impact on customer capital, and ultimately a significant positive impact on organizational performance. In addition, the scale of the enterprise has a negative moderating effect towards the impact of human capital on process capital and customer capital, and also the impact of process capital on customer capital and organizational performance.
摘要 i
Abstract ii
目 錄 iii
圖目錄 iv
表目錄 iv
一、 緒論 1
1-1 研究動機與目的 1
1-2 本文結構 3
二、 文獻回顧與假說 4
2-1 人力資本對組織績效的影響 6
2-2 流程資本、顧客資本對組織績效的影響 8
2-3 人力資本、流程資本、顧客資本之間的關聯性 10
三、 研究方法 13
3-1 研究架構 13
3-2 研究變項衡量 14
3-3 研究工具 18
四、 實證結果分析 20
4-1 描述性統計資料 20
4-2 相關分析 25
4-3 迴歸分析 26
4-3-1 總效果分析 26
4-3-2 間接效果分析 27
4-3-3 直接效果分析 28
4-3-4 加入企業規模作為調節變數 32
五、 結論與建議 36
5-1 結論 36
5-2 管理意涵 37
5-3 研究限制 38
參考文獻 39
中文部分
1. 王文英與張清福(2004)。智慧資本影響績效模式之探討:我國半導體業之實證研究。The International Journal of Accounting Studies,93-98。
2. 吳思華、詹文男、吳安妮、林宛瑩、彭火樹、王文英與張朝清(2002)。 我國資訊產業智慧資本評價之研究。二 00 二經濟部技術處學界科專非技術領域學術研討會論文集, 448-459。
3. 吳安妮與劉俊儒(2001)。 員工面, 內部營運面, 及顧客面對財務績效影響之實證研究。
4. 林清河與施坤壽(2003)。組織結構, 全面品質管理;ISO9000與競爭優勢,組織績效之結構化模式分析。管理學報,20(5),965-992。
5. 施光訓、謝茵如與陳貞妤(2008)。金融服務業智慧資本衡量指標之研究。中華管理學報,9(4),113-134。
6. 張麗娟與李庭瑜(2012)。國內金控業智慧資本經營管理的策略分析。Journal of Data Analysis,7(6), 77-100。
7. 歐進士、董鋕清、黃士銘與周玲儀(2013)。智慧資本衡量指標之研究: 以無線射頻辨識系統廠商為例。International Journal,5(3),169-185。

英文部分
1. Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of accounting and economics, 22(1-3), 3-30.
2. Armitage, H. M., & Scholey, C. (2006). Using strategy maps to drive performance. CMA Canada.
3. Barathi Kamath, G. (2007). The intellectual capital performance of the Indian banking sector. Journal of intellectual capital, 8(1), 96-123.
4. Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management decision, 36(2), 63-76.
5. Bontis, N., Dragonetti, N. C., Jacobsen, K., & Roos, G. (1999). The knowledge toolbox:: A review of the tools available to measure and manage intangible resources. European management journal, 17(4), 391-402.
6. Bollen, L., Vergauwen, P., & Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision, 43(9), 1161-1185.
7. Bassi, L. J., & Van Buren, M. E. (1999). Valuing investments in intellectual capital. International Journal of Technology Management, 18(5-8), 414-432.
8. Chen Goh, P. (2005). Intellectual capital performance of commercial banks in Malaysia. Journal of intellectual capital, 6(3), 385-396.
9. Cabrita, M. D. R., & Bontis, N. (2008). Intellectual capital and business performance in the Portuguese banking industry. International Journal of Technology Management, 43(1-3), 212-237.
10. Cockburn, I. M., & Griliches, Z. (1987). Industry effects and appropriability measures in the stock markets valuation of R&D and patents.
11. Drucker, P. (2012). Management. Routledge.
12. Draper, T. (1998), “Measuring intellectual capital: formula for disaster”, available at: www.drapervc.com/hoover.html
13. Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: The proven way to establish your company's real value by finding its hidden brainpower. Piatkus.
14. Gu, F., & Lev, B. (2001). Intangible assets. Measurement, Drivers, Usefulness.
15. Hall, B. H. (1993). The stock market's valuation of R&D investment during the 1980's. The American Economic Review, 83(2), 259-264.
16. Hussi, T., & Ahonen, G. (2002). Managing intangible assets–a question of integration and delicate balance. Journal of intellectual capital, 3(3), 277-286.
17. Hirschey, M., & Weygandt, J. J. (1985). Amortization policy for advertising and research and development expenditures. Journal of Accounting Research, 326-335.
18. Ittner, C. D., Larcker, D. F., & Rajan, M. V. (1997). The choice of performance measures in annual bonus contracts. Accounting Review, 231-255.
19. Johanson, U., Mårtensson, M., & Skoog, M. (2001). Measuring to understand intangible performance drivers. European Accounting Review, 10(3), 407-437.
20. Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: measures that drive performance.
21. Lev, B. (2003). Remarks on the measurement, valuation, and reporting of intangible assets.
22. Lim, L. L., & Dallimore, P. (2002). To the public-listed companies, from the investment community. Journal of Intellectual Capital, 3(3), 262-276.
23. Nikolaj Bukh, P. (2003). The relevance of intellectual capital disclosure: a paradox?. Accounting, Auditing & Accountability Journal, 16(1), 49-56.
24. Pennings, J. M., Lee, K., & Witteloostuijn, A. V. (1998). Human capital, social capital, and firm dissolution. Academy of management Journal, 41(4), 425-440.
25. Sougiannis, T. (1994). The accounting based valuation of corporate R&D. Accounting review, 44-68.
26. Shih, K. H., Chang, C. J., & Lin, B. (2010). Assessing knowledge creation and intellectual capital in banking industry. Journal of intellectual capital, 11(1), 74-89.
27. Van der Meer-Kooistra, J., & Zijlstra, S. M. (2001). Reporting on intellectual capital. Accounting, Auditing & Accountability Journal, 14(4), 456-476.
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