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題名:組織學習能力、智慧資本對公司績效影響之研究-以台灣資訊電子業為例
作者:陳彥彰
作者(外文):Chen, Yen-Chang
校院名稱:大葉大學
系所名稱:管理研究所博士班
指導教授:邱垂昌
學位類別:博士
出版日期:2012
主題關鍵詞:組織學習能力智慧資本公司績效財務績效非財務績效organizational learning capabilityintellectual capitalfirm performancefinancial performancenon-financial performance
原始連結:連回原系統網址new window
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本研究主要探討企業具有高度組織學習能力下,能否不斷累積與更新智慧資本(包含人力、組織及關係資本),進而增進公司績效(區分為財務績效與非財務績效)。以我國上市(櫃)電子公司為母體進行問卷調查,有效樣本數為383份。以結構方程模式為研究工具,並分析三個模式,實證結果顯示在組織學習能力正向影響財務績效的模式中,人力資本是最重要的中介變數;在組織學習能力正向影響非財務績效的模式中,關係資本是最具影響力的中介變數;在組織學習能力先正向影響非財務績效再影響財務績效的模式中,藉由關係資本的影響力最大,其次為人力資本。但組織學習能力對財務績效與非財務績效之直接影響,在統計上並不顯著,而是透過中介變數。因此,我國資訊電子產業要增進公司績效,除提升人力資本外,要格外重視並強化關係資本,但也不可忽略組織資本的重要性。最後,根據研究結果,提出討論並對管理實務及後續研究提出建議。
This research aims to investigate whether businesses with organizational learning capability will lead to accumulated and renewed intellectual capital, including human, organizational and relation capital, and then increase their performance, both financial and non financial. A survey was conducted on all listed electronics companies in Taiwan and 383 valid responses were generated. Structural equation model was adopted for hypotheses testing. Three models were analyzed. Results show that human capital is the most important mediating variable in the organizational learning capability and financial performance model. In the organizational learning capability and non-financial performance model, relation capital is the most influential mediating variable. In the organizational learning capability, non-financial performance and financial performance model, relation capital shows the greatest influence followed by human capital. Howev-er, the effects of organizational learning capability on financial and non-financial performance were not statistically significant. Rather, these effects worked through mediating variables. To improve business performance, electronics companies in Taiwan will have to emphasize and strengthen human capital and relation capital. And, the importance of organizational capital should not also be ignored. Finally, this research discussed the findings and proposed managerial implications and future research directions.
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