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題名：智慧資本與公司無形價值關係之研究--以臺灣製造業為例
書刊名：管理與系統
作者：曾俊堯 引用關係／古永嘉 引用關係
作者(外文)：Tseng, Chun-yao／Goo, James Yeong-jia
出版日期：2004
卷期：11:1
頁次：頁1-30
主題關鍵詞：智慧資本；無形價值；公司評價；Intellectual capital；Intangible value；Corporate evaluation
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(2) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:229
  • 點閱點閱:49
現今知識經濟的世紀中，智慧資本已成為公司獲取競爭優勢的關鍵要素。雖然智慧資本是無形的，而且很難正確的衡量，由於可以為公司創造出很大的價值，是值得探討的重要主題。本研究主要目的為以最近發展的智慧資本觀點，以及結合資源基礎理論與財務觀點，探討智慧資本與公司無形價值的關聯性。本研究將智慧資本分為「人力資本」、「創新資本」、「組織資本」、「關係資本」四個構念，以及利用市價淨值法、Tobin'Q法、智慧資本附加價值法 (VAIC™) 三種方法去衡量公司無形價值。本研究以名列臺灣500大製造業的上市與上櫃公司為研究對象，透過問卷調查與次級資料收集方法，利用線性結構模式去驗證各項智慧資本之間的關係以及智慧資本與公司無形價值的關係。研究結果發現國內製造業的智慧資本與公司無形價值有正向關係，並且釐清與指出利用智慧資本以創造公司無形價值的可能途徑。
Intellectual capital is increasingly hailed as a key source of competitive advantage in today's knowledge economy. Although intellectual capital is intangible and cannot be accurately measured, company must realize how to increase corporate value through proactively focusing on managing their intellectual capital. The main objective of this research is to investigate relationship between intellectual capital and corporate intangible value in Taiwan manufacturing firms. This research is based on intellectual capital perspective, resource-based theory and financial perspective, we investigate how to apply the concept of intellectual capital in the value creation process. After reviewing relevant literature, we conclude human capital, organization capital, innovation capital and relationship capital as four constructs of intellectual capital. The corporate intangible value is measured by using three selective methods : (1) Market/Book value; (2) Tobin'Q; (3) Value Added Intellectual Coefficient (VAIC™). Through a questionnaire survey and secondary data collection, we apply Structure Equation Model to analyze the relationships among four constructs of intellectual capital, and the relationship between intellectual capital and corporate intangible value. Results showed there is positive relationship between intellectual capital and corporate intangible value. In addition, we visualize and mobilize intellectual capital to articulate intangible value creation path.
期刊論文
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2.Liebowitz, J.、Suen, C. Y.(2000)。Developing Knowledge Management Metrics for Measuring Intellectual Capital。Journal of Intellectual Capital，1(1)，54-67。  new window
3.Hurwitz, Jason、Lines, Stephen、Montgomery, Bill、Schmidt, Jeffrey(2002)。The Linkage between Management Practices, Intangibles Performance and Stock Returns。Journal of Intellectual Capital，3(1)，51-61。  new window
4.Bontis, Nick(1999)。Managing Organizational Knowledge by Diagnosing Intellectual Capital : Framing and Advancing the State of the Fields。International Journal of Technology Management，18(5)，433-462。  new window
5.Bassi, Laurie J.、van Buren, Mark E.(1999)。Valuing Investments in Intellectual Capital。International Journal of Technology Management，18(5-8)，414-432。  new window
6.Tesluk, P. E.、Farr, J. L.、Klein, S. R.(1997)。Influences of organizational culture and climate on individual creativity。The Journal of Creative Behavior，31(1)，27-41。  new window
7.Bosworth, D.、Rogers, M.(200112)。Market Value, R and D and Intellectual Property: an Empirical Analysis of Large Australian Firms。The Economic Record，77(239)，323-337。  new window
8.Babin, B. J.、Boles, J. S.(1998)。Employee behavior in asercive environment: A model and test of potential difference between men and women。Journal of Marketing，62(2)，77-91。  new window
9.Joia, Luiz Antonio(2000)。Measuring intangible corporate assets: Linking business strategy with intellectual capital。Journal of Intellectual Capital，1(1)，68-84。  new window
10.Petty, Richard、Guthrie, James(2000)。Intellectual Capital Literature Review: Measurement, Reporting and Management。Journal of Intellectual Capital，1(2)，155-176。  new window
11.Saint‐Onge, Hubert(1996)。Tacit knowledge: the key to the strategic alignment of intellectual capital。Strategy & Leadership，24(2)，10-14。  new window
12.Bukh, Per Nikolaj、Larsen, Heine Thorsgaard、Mouritsen, Jan(2001)。Constructing intellectual capital statements。Scandinavian Journal of Management，17(1)，87-108。  new window
13.Quinn, J. B.、Anderson, P.、Finkelstein, S.(1996)。Leveraging Intellect。Academy of Management Executive，10(3)，7-27。  new window
14.Fernandez, E.、Montes, J. M.、Vazquez, C. J.(2000)。Typology and Strategic Analysis of Intangible Resources: A Resource-Based Approach。Technovation，20(2)，81-92。  new window
15.Guthrie, James、Petty, Richard(2000)。Intellectual Capital: Australian Annual Reporting Practices。Journal of Intellectual Capital，1(3)，241-251。  new window
16.Lockett, A.、Thompson, S.(2001)。The resource-based view and economics。Journal of Management，27，723-754。  new window
17.Bontis, Nick(2001)。Assessing Knowledge Assets: a Review of the Models Used to Measure Intellectual Capital。International Journal of Management Reviews，3(1)，41-60。  new window
18.Ulrich, D.(1998)。Intellectual capital = Competence × Commitment。Sloan Management Review，39(2)，15-26。  new window
19.Bonits, Nick、Keow, William C. C.、Richardson, Stanley(2000)。Intellectual capital and business performance in Malaysian industries。Journal of Intellectual Capital，1(1)，85-100。  new window
20.Bontis, Nick、Dragonetti, Nicola C.、Jacobsen, Kristine、Roos, Goran(1999)。The knowledge toolbox: A review of the tools available to measure and manage intangible resources。European Management Journal，17(4)，391-402。  new window
21.Dzinkowski, Ramona(2000)。The measurement and management of intellectual capital: An introduction。Management Accounting: Magazine for Chartered Management Accountants，78(2)，32-36。  new window
22.Lynn, Bernadette E.(1998)。Intellectual Capital: Key to Value-Added Success in the Next Millennium。CMA: The Management Accounting Magazine，72(1)，10-15。  new window
23.Bonits, Nick(1996)。There's a price on your head: Managing intellectual capital strategically。Business Quarterly，60(4)，40-47。  new window
24.Steenkamp, Jan-Benedict E. M.、Van Trijp, Hans C. M.(1991)。The use of LISREL in validating marketing constructs。International Journal of Research in Marketing，8(4)，283-299。  new window
25.Bontis, Nick(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision，36(2)，63-76。  new window
26.Tobin, James、Brainard, W. C.(1968)。Pitfalls in financial model building。American Economic Review，58(2)，99-122。  new window
27.Collis, David J.、Montgomery, Cynthia A.(19950700)。Competing on Resources: Strategy in the 1990s。Harvard Business Review，73(4)，118-128。  new window
28.Davenport, T. H.、Klahr, Philip(1998)。Managing Customer Support Knowledge。California Management Review，40(3)，195-208。  new window
29.Knight, D. J.(1999)。Performance measures for increasing intellectual capital。Strategy & Leadership，27(2)，22-26。  new window
30.Upton, David M.(1995)。What Really Makes Factories Flexible?。Harvard Business Review，73(4)，74-84。  new window
31.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management，23(3)，70-74。  new window
32.Garbarino, Ellen、Johnson, Mark S.(19990400)。The Different Roles of Satisfaction, Trust, and Commitment in Consumer Relationships。Journal of Marketing，63(2)，70-87。  new window
33.Johnson, W. H. A.(1999)。An Integrative Taxonomy of Intellectual Capital: Measuring the Stock and Flow of Intellectual Capital Components in the Firm。International Journal of Technology Management，18(5-8)，562-575。  new window
34.Peppard, J.、Rylander, A.(2001)。Leveraging Intellectual Capital at APiON。Journal of Intellectual Capital，2(3)，225-235。  new window
35.Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning，30(3)，413-426。  new window
36.Garvin, David A.(1993)。Building a learning organization。Harvard Business Review，71(4)，78-91。  new window
37.Jaworski, Bernard J.、Kohli, Ajay K.(1993)。Market Orientation: Antecedents and Consequences。Journal of Marketing，57(3)，53-70。  new window
38.Nahapiet, Janine、Ghoshal, Sumantra(1998)。Social capital, intellectual capital, and the organizational advantage。Academy of Management Review，23(2)，242-266。  new window
39.黃家齊(20020600)。人力資源管理系統與組織績效--智慧資本觀點。管理學報，19(3)，415-450。new window  延伸查詢new window
40.Lindenberg, Eric B.、Ross, Stephen A.(1981)。Tobin's q ratio and industrial organization。The Journal of Business，54(1)，1-32。  new window
41.Barney, Jay B.(1991)。Firm Resources and Sustained Competitive Advantage。Journal of Management，17(1)，99-120。  new window
42.Chatzkel, J.(2002)。A Conversation with Goran Ross。Journal of Intellectual Capital，3(2)，96-117。  new window
43.Davidson, W. H.、Davis, S. M.(1992)。Management and Organization Principles for the Information Economy。Human Resource Management，29，365-383。  new window
44.Hoschka, T. C.、Livingston, J.(2002)。Winning Asia Strategies。The Mckinsey Quarterly，1。  new window
45.Irani, Z.、Sharp, J. N.(1997)。Integrating Continuous Improvement and Innovation into a Corporate Culture: A Case Study。Technovation，17(4)，199-206。  new window
46.Kale, P.、Singh, J.、Perlmutofter, H.(2000)。Learning and Protection of Assets in Strategic Alliances。The Academy of Management Executive，21(3)，217-237。  new window
47.McConnachie, G.(1997)。The Management of Intellectual Assets: Delivering Value to the Business。The Journal of Knowledge Management，1(1)，56-62。  new window
48.Morgan, M. W.(1998)。Improving Business Performance: Are You Measuring Up?。Manage，49(2)，10-12。  new window
49.Osborne, A.(1998)。Measuring Intellectual Capital: The Real Value of Company。Ohio CPA Journal，1998(Oct.-Dec.)。  new window
50.Peppard, J.、Rylander, A.(2001)。Using an Intellectual Capital Perspective to Design and Implement a Growth Strategy: the Case of APiON。European Management Journal，19(5)，510-525。  new window
會議論文
1.Williams, S. M.(2001)。Is a company's intellectual capital performance and intellectual capital disclosure practices related? Evidence from publicly listed companies from the FTSE 100。McMasters Intellectual Capital Conference，(會議日期: 2001/01/09)。Toronto。  new window
2.吳思華(2001)。知識型產業之評價研究。沒有紀錄。9.1-9.14。  延伸查詢new window
研究報告
1.Hall, Bronwyn H.、Jaffe, Adam B.、Trajtenberg, Manuel(2000)。Market Value and Patent Citations: A First Look。  new window
2.吳思華、賴鈺晶(2000)。我國網際網路智慧資本衡量及發展措施研究。沒有紀錄。  延伸查詢new window
學位論文
1.姜義軒(2001)。台灣電子產業與非電子產業Tobin's q之差異及其成因之研究(碩士論文)。國立交通大學。  延伸查詢new window
2.吳至慧(2001)。企業特性、人力資本、產業環境與組織創新相關性研究(碩士論文)。國立中山大學。  延伸查詢new window
3.陳玉玲(1999)。組織內人力資本的蓄積--智慧資本管理之觀點(碩士論文)。國立中央大學，桃園。  延伸查詢new window
4.賴彥豪(2001)。智慧資本之評量與知識管理活動--兩個個案分析(碩士論文)。國立政治大學。  延伸查詢new window
5.巫立宇(2002)。高科技新創企業合作網絡模式之研究(博士論文)。國立政治大學。new window  延伸查詢new window
6.蔡啟通(1997)。組織因素、組織成員整體創造性與組織創新之關係(博士論文)。國立臺灣大學。new window  延伸查詢new window
7.Youndt, M. A.(1998)。Human resource management systems, intellectual capital, and organizational performance(博士論文)。Pennsylvania State University。  new window
8.陳美純(2001)。資訊科技投資與智慧資本對企業績效影響之研究(博士論文)。國立中央大學。new window  延伸查詢new window
9.黃宛華(1999)。資訊服務業智慧資本之研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Edvinsson, L. and Malone, M. S.,(1997)。Intellectual Capital。Intellectual Capital。New York, NY：Harper Collins Publishers, Inc.。  new window
2.Fruin, W. Mark(1997)。Knowledge Works : Managing Intellectual Capital at Toshiba。New York, NY：Oxford University Press。  new window
3.Kaplan, David(2000)。Structural Equation Modeling: Foundations and Extensions。Sage Publications。  new window
4.King, N.、Anderson, N. R.(1995)。Innovation and Change in Organizations。Englewood Cliffs, NJ：Thousand Oaks, CA.：Prentice-Hall：Sage。  new window
5.Byrne, B. M.(1998)。Structural equation modeling with LISREL, PREL1S, and SIMPLIS: Basis concepts, applications and programming。Lawrence Erlbaum Associates。  new window
6.Hair, J. F.、Anderson, R. E.、Tatham, R. L.、Black, W. C.(1995)。Multivariate data analysis with readings。Upper Saddler River, NJ：Prentice-Hall。  new window
7.Roos, Göran、Roos, Johan、Dragonetti, Nicola C.、Edvinsson, Leif(1998)。Intellectual Capital: Navigating the new business landscape。New York, NY：New York University Press。  new window
8.Brooking, A.(1996)。Intellectual capital: Core asset for the third millennium enterprise。International Thomson Business Press。  new window
9.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
10.Wayland, R. E.、Cole, P. M.(1997)。Customer connections: New strategies for growth。Harvard Business School Press。  new window
11.Sveiby, Karl Erik(1997)。The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets。San Francisco, California：Berrett-Koehler Publishers, Inc.。  new window
12.Housel, T.、Bell, A. H.(2001)。Measuring and managing knowledge。McGraw-Hill。  new window
13.Lev, B.(2001)。Intangible Assets: Measurement, Drivers, Usefulness。Intangible Assets: Measurement, Drivers, Usefulness。沒有紀錄。  new window
14.Pike, S.、Rylander, A.、Ross, G.(2002)。Intellectual Capital Management and Disclosure。The Strategic Management of Intellectual Capital and Organizational Knowledge。New York, NY。  new window
15.Tushman, M. L.、O'Reilly, C. A.(1996)。Winning Through Innovation - A Practical Guide to Leading Organizational Change and Renewa。Winning Through Innovation - A Practical Guide to Leading Organizational Change and Renewa。MA。  new window
其他
1.Pulic, A.(1998)。Measuring the performance of intellectual potential in knowledge economy，http://www.measuring-ip.at/Opapers/Pulic/Vaictxt.vaictxt.html。  new window
2.Ravn, I.(2001)。Action Knowledge in Intellectual Capital Statements: A Definition, A Design and A Case，沒有紀錄。  new window
3.Schneider, U.(1999)。The Austrian Approach to the Measurement of Intellectual Potential，沒有紀錄。  new window
4.Strassmann, P. A.(1999)。The Value of Knowledge Capital，沒有紀錄。  new window
5.Sveiby, K.(2001)。Methods for Measuring Intangible Assets，沒有紀錄。  new window
6.Van Buren, M. E.(1999)。Making Knowledge Counts: Knowledge Management Systems and the Human Element，沒有紀錄。  new window
圖書論文
1.Snell, S.、Youndt, M.、Wright, P.(1996)。Establishing a framework for research in strategic human resource management: merging resource theory and organizational learning。Research in Personnel and Human Resource Management。Greenwich, CT：JAI Press。  new window
 
 
 
 
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