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題名：基於持續性與利潤性觀點之企業知識資產分類架構
作者：蔡明宏
作者(外文)：Ming-hong Tsai
校院名稱：國立成功大學
系所名稱：資訊管理研究所
指導教授：李昇暾
學位類別：博士
出版日期：2009
主題關鍵詞：知識分類；知識資產；競爭優勢；資源基礎觀點；知識基礎觀點；動態能力；動態模型；knowledge taxonomy；knowledge asset；competitive advantage；resource-based view；knowledge-based view；dynamic capabilities；dynamic model
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近年來，知識資產已被廣泛接受是企業競爭優勢的主要來源之ㄧ，特別就知識密集的企業而言，更是如此。因而，對於身處於知識經濟且急欲追求競爭優勢的企業而言，管理企業的知識資產就成為一項不可避免的工作了。因為知識資產具有複雜的特性，對於想推動知識管理的企業而言，一般建議其應當先選擇一個分類工具來對目前企業所擁有的知識資產進行盤點與分類，以便能先清楚地辨別這些資產所扮演的角色，然後才能採取適當的管理對策。過去的研究者已經發展出許多深具價值的分類架構，但其本質多屬“靜態”性質，亦即知識資產一旦經由這些分類歸類為某種型態後，該資產型態就也不能再改變。不過，就某個角度而言，企業所處的環境是變動的，而且知識資產在不同的環境下所扮演的角色也會不同，為此，企業實需一個能適時反應知識資產與環境間的動態關係之分類架構。
換言之，現有知識資產分類法僅能提供“知識資產是什麼”或“知識資產存放在組織的哪個角落”，並無法讓吾人得知知識資產如何影響企業策略。特別是對於身處快速變動環境的企業而言，精確的辨別知識資產對於企業策略的影響是非常必須的。由於目前文獻上關於探討此類知識資產分類的議題較為不足，是以本研究的主要目的將發展一個可以反應知識資產與變動環境間動態關係的分類法。
基於此研究目的，就研究特性而言，本研究應屬於探索性的質性研究，整體上包含了五個階段。在第一階段，藉由文獻探討，我們確定二個基本構面---“持續性”與“利潤性”，並以此兩個構面來建構一個分類，進而將組織的知識資產分成四類：核心型知識資產、動態型知識資產、支援型知識資產與低價值型知識資產。在第二個階段，我們藉由文獻來探討此分類所應具備的特性，此外，為了豐富與擴充分類特性的討論，我們也以一家國內面板製造公司與一家化工公司的研究發展部門為個案來進行研究。最後，再將這些特性以命題的形式表達出來。在第三階段，我們企圖對這些命題進行一個量化的檢驗。首先，以這些命題為基礎發展一套問卷。接著，以85家台灣企業為樣本，對這些命題進行統計性的檢驗。第四階段的研究主要是發展一個能描述知識資產型態改變路徑的動態模型。在發展過程中，首先是找出因二個構面的改變而造成知識資產型態改變的所有可能的路徑，並將這些路徑精簡，繼而以命題的方式表現出來。我們以一個化工公司的研究發展部門為個案來做深入的探討。最後一個階段，則是動態模式的應用。我們訪談了一家汽車零組件製造商研究發展部門的五位主管，紀錄該部門主要知識資產因持續性與利潤性的改變而造成型態轉移的證據，將這些改變以本研究所發展出的動態模型來加以描述。本研究提供一個反應知識資產與環境間動態關係的分類，期望能做為後續研究與實務工作者的參考。
Knowledge assets are recently recognized as a critical source of firm competitive advantage, especially for knowledge-intensive firms. Consequently, effectively managing the knowledge assets is an imperative issue for most firms in pursuit of competitive advantage in the knowledge-based economy. Due to the complexity nature of knowledge assets, in order to facilitate a knowledge management initiative, we suggest that firm has to firstly select an appropriate categorization tool to audit and classify the existing knowledge assets to understand the roles that they play, and suitable management policies can be developed. Previous researchers have proposed a number of valuable categorizations for classifying a firm’s knowledge assets, but, in our opinion, these are almost always ‘static’ in nature since once categorized as a particular type, knowledge assets’ categories do not change type over time. However, business contexts are swiftly changing, and knowledge assets may have to be constantly adapted to play new roles, and so a proper categorization, capable of reflecting the changing relations between knowledge assets and environmental conditions is greatly needed.
In other words, present categorizations in the literature can only tell ones what a knowledge asset is as well as where this asset locates, whereas they can not provide important insights like how an asset influence a firm’s strategy. Particularly, in rapidly changing contexts, it is believed that to precisely recognize the unceasingly changing influence of knowledge assets on firm strategy is crucial. On recognizing that extant categorizations can do less in linking the knowledge management and firm’s strategy, the main objective of this research is to develop a novel taxonomy that is able to reflect the changing relations between knowledge assets and the changing context. Then, the characteristics of the proposed taxonomy are successively developed.
Based on the research objectives, this research is possessed of exploratory and qualitative nature. This research framework encompasses five phases. In phase I study, through comprehensively reviewing the literature, two basic dimensions – durability and profitability - are derived to construct the taxonomy which classifies a firm’s knowledge assets into four types: core knowledge assets, dynamic knowledge assets, supportive knowledge assets and low-value knowledge assets. In phase II study, we review a breadth of literature before exploring several characteristics. In addition, two case studies are conducted for elaborating and extending these characteristics, and finally, we present such characteristics by proposing several propositions. In phase III study, we attempt to carry on a quantitative test for the developed propositions. A questionnaire based on the developed propositions is firstly designed. Based on results from a survey of 85 firms in Taiwan, the developed propositions are then tested with Z-test. In phase IV study, a dynamic model to show the moving paths (i.e. type transformation) of knowledge assets is developed. This model intends to find out all potential moving paths which individually stem from the changes of two dimensions of the taxonomy first, and then to retrench and show them by propositions. The R&D department in a chemical company was used as a case study to demonstrate the practicability of this model. The final phase is the application of the developed dynamic model. Executives of R&D department of an automobile parts company are interviewed in depth and the evidences about the type transformations of knowledge assets in accordance with the changing of durability and profitability are collected. Then, we describe such evidences by the developed dynamic model. This research provides an effective taxonomy which can reflect the dynamic relationships between firm knowledge assets and the environment, and then hopefully can be served as an essential reference to both researchers and practitioners.
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