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題名：智慧資本與輕資產之關連性
書刊名：文大商管學報
作者：黃劭彥 引用關係／吳廣文／林琦珍 引用關係／洪秋華
作者(外文)：Huang, Shaio-yan／Wu, Kuang-wen／Lin, Chi-chen／Hung, Chiu-hua
出版日期：2008
卷期：13:2
頁次：頁25-46
主題關鍵詞：智慧資本；輕資產；資產報酬率；Intellectual capital；Light-asset；ROA
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(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:130
  • 點閱點閱:45
在新經濟時代，以智慧資本驅動輕資產，輕資產係除了智慧資本外，尚有其他無法衡量的資產，而輕資產創造財富的比重超過重資產。目前除商譽及無形資產外，大部份的輕資產未列於財務報表中，未有明確的價值測量方法，若能測量輕資產價值，將有助於企業的資產運用能力。本研究採取投入資產報酬率推導輕資產價值模式，用以探討輕資產與智慧資本的關聯性。本文研究台灣電子產業，利用人力資本、創新資本、流程資本、顧客資本四個構面，來衡量輕資產對智慧資本的影響。本研究發現人力資本、創新資本、流程資本、顧客資本對輕資產的影響部分相關。
In the era of knowledge based economy, the light asset is driven by the intellectual capital. Most light capitals are not listed in the financial reports as there is no standard method to evaluate such property. An effective method to evaluate light capital will improve the company ability to operate its property. Our paper will focus on demonstrate the rate of return and derive the model of light capital value. The model will be the study about the connection of light capital and intellectual asset. With significance of focus on intellection asset, the light capital will be increase in consequences. In conclusion, the human resource, innovation, operation and customer capital has significance influence in light asset.
期刊論文
1.Shih, K. H.(2008)。Is e-banking a competitive weapon? A causal analysis。International Journal of Electronic Finance，2(2)，180-196。  new window
2.鄭丁旺、王文英、張清福(20070600)。我國企業應報導智慧資本項目之調查研究--依產業別與使用者需求 適情適量揭露資訊。會計研究月刊，259，106-121。  延伸查詢new window
3.Snell, S. A.、Dean, J. W.(1992)。Integrated manufacturing and human resources management: A human capital perspective。Academy of Management Journal，35，467-504。  new window
4.唐櫻璋、劉芬美、黃寶慧(20070200)。輕資產戰略與營運績效關係之研究--以臺灣企業為例。管理學報，24(1)，75-91。new window  延伸查詢new window
5.Ferruz, L.、Vargas, M.(2008)。The importance of information technologies in the ability of fund managers to time the market。International Journal of Electronic Finance，2(1)，70-79。  new window
6.Long, C.、Vickers-Koch, M.(1995)。Using core capabilities to great competitive advantage。Organizational Dynamics，24(1)，6-21。  new window
7.Madhavan, R.、Grover, R.(1998)。From embedded knowledge to embodied knowledge: New product development knowledge management。Journal of Marketing，62(4)，1-12。  new window
8.Wang, W.、Chang, C.(2005)。Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan。Journal of Intellectual Capital，6(2)，22-35。  new window
9.Petty, Richard、Guthrie, James(2000)。Intellectual Capital Literature Review: Measurement, Reporting and Management。Journal of Intellectual Capital，1(2)，155-176。  new window
10.Bukh, Per Nikolaj、Larsen, Heine Thorsgaard、Mouritsen, Jan(2001)。Constructing intellectual capital statements。Scandinavian Journal of Management，17(1)，87-108。  new window
11.Hargadon, Andrew B.、Sutton, Robert I.(1997)。Technology Brokering and Innovation in a Product Development Firm。Administrative Science Quarterly，42(4)，716-749。  new window
12.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
13.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
14.Chauvin, K. W.、Hirschey, M.(1993)。Advertising, R&D expenditures and the market value of the firm。Journal of Financial Management and Analysis，22(4)，128-140。  new window
15.Bontis, Nick(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision，36(2)，63-76。  new window
16.Van Buren, M. E.(1999)。A yardstick for knowledge management。Training and Development，53(5)，71-78。  new window
17.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
18.Koys, Daniel J.(2001)。The Effects of Employee Satisfaction, Organizational Citizenship Behavior, and Turnover on Organizational Effectiveness: A Unit-Level, Longitudinal Study。Personnel Psychology，54(1)，101-114。  new window
19.Li, T.、Calantone, R. J.(1998)。The Impact of Market Knowledge Competence on New Product Advantage: Conceptualization and Empirical Examination。Journal of Marketing，62(4)，13-29。  new window
20.王文英、張清福(20040700)。智慧資本影響績效模式之探討：我國半導體業之實證研究。會計評論，39，89-117。new window  延伸查詢new window
21.Kohli, Ajay K.、Jaworski, Bernard J.(1990)。Market Orientation: The Construct, Research Propositions, and Managerial Implications。Journal of Marketing，54(2)，1-18。  new window
22.Roos, Göran、Roos, Johan(1997)。Measuring your Company's Intellectual Performance。Long Range Planning，30(3)，413-426。  new window
23.Teece, David J.、Pisano, Gary、Shuen, Amy(1997)。Dynamic Capabilities and Strategic Management。Strategic Management Journal，18(7)，509-533。  new window
24.Heskett, James L.、Jones, Thomas O.、Loveman, Gary W.、Sasser, W. Earl Jr.、Schlesinger, Leonard A.(1994)。Putting the Service-Profit Chain to Work。Harvard Business Review，72(2)，164-174。  new window
25.Amit, Raphael、Schoemaker, Paul J. H.(19930101)。Strategic Assets and Organizational Rent。Strategic Management Journal，14(1)，33-46。  new window
26.黃家齊(20030100)。人力資本投資系統、創新策略與組織績效--多種契合觀點的驗證。管理評論，22(1)，99-126。new window  延伸查詢new window
27.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
28.Hartfeil, Guenther(1996)。Bank one measures profitability of customers, not just products。Journal of Retail Banking Services，18(2)，23-29。  new window
29.Maly, Jiri、Palter, Rob N.(2002)。Restating the Value of Capital Light。McKinsey on Finance，5，1-5。  new window
會議論文
1.黃振豊、賴呈今(2005)。企業智慧資本績效衡暈之研究--生命週期與供應鏈之影響。現代會計論壇，中興大學 。  延伸查詢new window
研究報告
1.吳思華(2001)。網際網路智慧資本衡量與發展措施研究。  延伸查詢new window
2.Bosworth, D.、Rogers, M.(1998)。Research and Development, Intangible Assets and the Performance of Large Australian Companies。Melbourne：University of Melbourne。  new window
圖書
1.Roos, J.、Roos, G.、Dragonetti, N. C.、Edvinsson, L.(1998)。Intellectual capital: Navigating in the New Business Landscape。New York：New York University Press。  new window
2.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
3.Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual capital: realizing your company's true value by finding its hidden brainpower。New York, NY：HarperCollins Publishers Inc.。  new window
4.Becker, G. S.(1964)。Human capital: a theoretical analysis with special reference to education。New York。  new window
5.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
6.Kaplan, Robert S.、Norton, David P.(2004)。Strategy Maps: Converting Intangible Assets Into Tangible Outcomes。Boston：Harvard Business School Press。  new window
 
 
 
 
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