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題名：人力資本之結構性探討與展望
書刊名：全球商管研究
作者：王偉權／林杰麃／梁立衡 引用關係
作者(外文)：Wang, Wen-Chung／Lin, Chieh-Biao／Liang, Li-Hern
出版日期：2007
卷期：2:1
頁次：頁15-31
主題關鍵詞：智慧資本；人力資本；人力資源會計；構面；衡量指標；Intellectual capital；Human capital；Human resource accounting；Dimension；Measurement indicator
原始連結：連回原系統網址new window
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  • 共同引用共同引用:97
  • 點閱點閱:53
隨著資訊科技與經濟環境的變遷，傳統之財務或有形資產為企業價值所在的觀念已逐漸式微，取而代之的是組織的核心競爭能力、知識工作者、專業知識與創新能力等無形資產所創造的價值。因此，學者提出了一個新的價值衡量與企業管理的新方法--「智慧資本」，用以解釋目前許多卓越的企業，它們的市場價值遠超過帳面價值的情形。 智慧資本主要由人力資本、結構資本與顧客資本的因素所組成。在競爭日益激烈的環境中，企業必須要重新思考真正成功的關鍵因素及努力的方向，以人為本所創造的知識技術等無形資產才是現代企業的核心競爭力來源。 如何妥善運用組織內部的人力資本，使其成為組織的競爭優勢，是企業所應努力的方向，本研究依據人力資本相關的文獻為基礎，再參酌國內外相關之理論以及研究的結果，來了解企業的人力資本的內涵及項目。
Accompanying the changes of information technology and economic environment, traditionally the perspective of treating financial and tangible assets as the location of firm's value has been diminished. What is important will be replaced by the organizational core capacity, knowledge workers, professional knowledge, creative ability and the likes made by intangible capital. Therefore, scholars present a new measure of value measuring and corporate management –"Intellectual Capital". Intellectual capital is developed to explain the phenomenon that nowadays many firms' market value exceed their book value. Intellectual capital mainly consists of human capital, structural capital and customer capital. Facing the rising and flourishing trend of internationalization and such a extremely intense competition environment, the capability to obtain and utilize intangible asset, such as knowledge and human capital, is not only the importance source of inimitable competitive advantage but also a indispensable core competence that enterprises need to possess. Therefore, researchers, consultants and managers are now focusing on a "new" competitive advantage that promises infinite possibilities: human capital. Highly educated, knowledgeable workers the most in demand are the hardest to find and the easiest to lose. Attracting, retaining and developing human capital are the most important way organizations can keep up with the competition around the globe.
期刊論文
1.Flamholtz, Eric G.(1972)。On the Use of the Economic Concept of Human Capital in Financial Statements: A Comment。Accounting Review，47(1)，148-152。  new window
2.American Accounting Association(1973)。Report of the committee on human resource accounting。The Accounting Review，48(Supplement)，169-185。  new window
3.Argyres, Nicholas S.、Liebeskind, Julia Porter(1999)。Contractual commitments, bargaining power, and governance inseparability: incorporating history into transaction cost theory。Academy of Management Review，24(1)，49-63。  new window
4.Baker, G. M. N.(1974)。The feasibility and utility of human resource accounting。California Management Review，16，17-23。  new window
5.Basset, G. A.(1972)。Employee turnover measurement and human resource accounting。Human Resource Management，11，21-30。  new window
6.Dittman, D. A.、Juris, H. A.、Revsine, L.(1976)。On the existence of unrecorded human assets: an economic perspective。Journal of accounting research，14，49-65。  new window
7.Edvinsson, L.(1997)。Developing Intellectual Capital at Scandia。Long Range Planning，33(3)，366-373。  new window
8.Flamholtz, Eric G.(1972)。Assessing the validity of a theory of human resource value: a field study。Journal of Accounting Research，10，241-266。  new window
9.Flamholtz, E. G.(1975)。The metaphysics of human resource accounting and its implications for managerial accounting。Accounting Forum，12，51-61。  new window
10.Likert, R.(1971)。Human organization measurement: key to financial success。Michigan Business Review，1971(May)，1-5。  new window
11.Likert, Rensis、Bowers, David G.(1973)。Improving the accuracy of P/L reports and estimating the changing in dollar value of the human organization。Michigan Business Review，1973(Mar.)，15-23。  new window
12.Likert, R.、Pyle, W. C.(1971)。A human organization measurement approach。Financial Analysis Journal，27(1)，75-84。  new window
13.Morrow, S.(1996)。Football players as human assets. Measurement as the critical factor in asset recognition: a case study investigation。Journal of Human Resource Costing & Accounting，1(1)，75-79。  new window
14.Stewart(2001)。Intellectual capital: Ten Years Later, How Far We've Come。Fortune, 20010528，143(11)，192-193。  new window
15.Vakharia, Russell P.(1995)。Financial accounting of human resource policies。Cost Engineering，37(7)，38-40。  new window
16.LeBlanc, Peter V.、Rich, Jude T.、Mulvey, Paul W.(2000)。Improving the Return on Human Capital: New Metrics。Compensation and Benefits Review，32(1)，13-20。  new window
17.Brooking, A.、Board, P.、Jones, S.(1998)。The predictive potential of intellectual capital。International Journal of Technology Management，16(1)，115-125。  new window
18.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
19.Bontis, Nick(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision，36(2)，63-76。  new window
20.Flamholtz, Eric G.(1971)。Should your organization attempt to value its human resources?。California Management Review，14(2)，40-45。  new window
21.Flamholtz, E. G.(1972)。Toward a theory of human resource value in formal organizations。Accounting Review，47(4)，666-678。  new window
22.Bontis, N.(1996)。There's a price on your head: Managing intellectual capital strategically。Ivey Business Quarterly，60(4)，40-47。  new window
23.Dzinkowski, R.(2000)。The value of intellectual capital。Journal of Business Strategy，21(4)，3-4。  new window
24.Roos, J.(1998)。Exploring the concept of intellectual capital (IC)。Long Range Planning，31(1)，150-153。  new window
25.Barney, J.(1991)。Firm Resource and Sustained Competitive Advantage。Journal of Management，17(1)，99-120。  new window
26.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
27.吳安妮(20021100)。剖析智慧資本。會計研究月刊，204，57-66。  延伸查詢new window
28.Brummet, R. Lee(1970)。Accounting for human resources。New York Certificated Public Accountant，7，547-555。  new window
29.Riordan, Michael H.、Williamson, Oliver E.(1985)。Asset specificity and economic organization。International Journal of Industrial Organization，3(4)，365-378。  new window
30.Eggers, H. C.(1971)。The evaluation of human assets。Management Accounting，53，28-30。  new window
31.Wright, R.(1970)。Managing Man as a Capital Asset。Personnel Journal，49，290-298。  new window
32.吳安妮(20040700)。平衡計分卡重點發展方向--與智慧資本相結合．強化策略核心組織。會計研究月刊，224，98-108。  延伸查詢new window
33.Zwell, M.、Ressler, R.(2000)。Powering the human drivers of financial performance。Strategic Finance，81(11)，40-45。  new window
34.Lev, Baruch、Schwartz, Aba(1971)。On the use of the Economic concept of Human capital in Financial statements。The Accounting Review，46(1)，103-112。  new window
35.Lepak, David P.、Snell, Scott A.(1999)。The human resource architecture: toward a theory of human capital allocation and development。Academy of Management Review，24(1)，31-48。  new window
36.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
37.Flamholtz, E. G.(1972)。Human Resource Accounting: A Review of Theory and Research。Academy of Management Proceedings，1972(Aug.)，174-177。  new window
會議論文
1.王文英(2002)。我國製藥業智慧資本重要性之個案研究。「我國產業智慧資本理論與實務論壇」--新經濟下智慧資本之新議題研討會。  延伸查詢new window
2.林宛瑩(2002)。我國生物技術產業智慧資本重要性之個案研究。「我國產業智慧資本理論與實務論壇」--新經濟下智慧資本之新議題研討會。  延伸查詢new window
3.彭火樹(2002)。我國民生化工產業智慧資本重要性之個案研究--以紡織、食品公司為例。「我國產業智慧資本理論與實務論壇」--新經濟下智慧資本之新議題研討會。  延伸查詢new window
4.吳思華、黃宛華、賴鈺晶(1999)。智慧資本衡量因素之研究--以我國軟體業為例。一九九九年中華民國科技管理研討會。  延伸查詢new window
學位論文
1.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
2.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
圖書
1.Becker, G. S.(1993)。Human Capital。Chicago：The University of Chicago Press。  new window
2.Fitz-enz, Jac(2000)。The ROI of Human Capital: Measuring the Economic value of Employee Performance。New York：American Management Association。  new window
3.陳美純(2002)。智慧資本--理論與實務。滄海文化。  延伸查詢new window
4.Edvinsson, L.、Malone, M. S.(1997)。Intellectual Capital。New York：HarperCollins。  new window
5.Edvinsson, Leif、Malone, Michael S.、林大容(1999)。智慧資本：如何衡量資訊時代無形資產的價值。臺北市：麥田出版社。  延伸查詢new window
6.Roos, Johan、Roos, Göran、Edvinsson, Leif、Dragonetti, Nicola Carlo(1998)。Intellectual Capital: Navigating in the New Business Landscape。New York University Press。  new window
7.Stewart, Thomas A.、宋偉航(1999)。智慧資本：資訊時代的企業利基。臺北市：智庫文化出版社。  延伸查詢new window
8.Stewart, Thomas A.(1997)。Intellectual Capital: The New Wealth of Organizations。New York：Bantam Doubleday Dell Publishing Group, Inc.。  new window
9.Kaplan, Robert S.、Norton, David P.、朱道凱(1999)。平衡計分卡：資訊時代的策略管理工具。台北：臉譜文化。  延伸查詢new window
10.Lazear, Edward P.(1998)。Personnel Economics for Managers。John Wiley & Sons, Inc.。  new window
11.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston：Harvard Business School Press。  new window
圖書論文
1.Alexander, M. O.(1971)。Investing in people。Canadian Chartered Accounting。  new window
 
 
 
 
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