:::

詳目顯示

回上一頁
題名:從智慧資本的觀點探討營建產業經營績效之研究
作者:林鼎鈞
作者(外文):Lin,Ting-Chun
校院名稱:中華大學
系所名稱:科技管理博士學位學程
指導教授:余文德博士
學位類別:博士
出版日期:2012
主題關鍵詞:智慧資本評價經營績效營建產業衡量指標Evaluation of intelligence capitalOperating performanceConstruction industryMeasurement index
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(0) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:134
由於智慧資本(無形資產)對企業經營日趨重要,其對企業價值的貢獻已成為學術與產業界關切議題。過去十餘年來許多專家學者投入研究,期望能找出衡量智慧資本與經營績效之關連,進而協助企業掌握關鍵營運績效指標。然過去研究較少涉及評價及績效指標間之關係,且研究對象常以高科技、資訊產業為主要範疇,其結果不易為營建產業所利用。且營建產業具有分散性、專案性及景氣週期性等特殊產業特性,因此有必要針對營建產業建立專門的智慧資產指標評估模式。本研究之目的旨在建構一套適合台灣地區營建產業之智慧資本評價架構(簡稱CICEM模式),發展各項評價指標之衡量方法;此外,亦釐清智慧資本與衡量指標之間的關係,探討企業智慧資本與企業績效之關聯性,協助企業以合適的資源投入掌握關鍵的智慧資本指標,進而提升未來競爭力。
本研究以台灣地區長期存續之上市營建產業公司做為研究對象,重要之研究發現包括:
1. 所處產業不同,企業所重視的無形資產 (智慧資本) 指標也不相同。與高科技及資訊產業相較,營建產業所重視的智慧資本指標包括股東權益報酬率、流動比率、固定資產週轉率、營收成長率以及平均每人配備率,而營建產業之次級產業間亦有差異。
2. 智慧資本管理能力對智慧資本投入變項與智慧資本產出變項之間的交互作用具統計上的顯著性。亦即企業智慧資本管理能力不同,將調節智慧資本投入對智慧資本產出的影響。此外,在智慧資本產出與企業財務績效的關連性方面,智慧資本產出愈高的企業,其財務績效會愈好此點獲得部份的支持。
3. 智慧資本投入對智慧資本中間變項、智慧資本中間變項對智慧資本產出、智慧資本投入對智慧資本產出變項之影響,皆達顯著水準。意味著智慧資本投入除透過中間變項影響智慧資本產出外,其本身亦可直接影響智慧資本產出的水準。因此,企業若能對智慧資本投入與中間變項之間作良好的配適管理,則智慧資本投入對於智慧資本產出的效果將可進一步向上提升。
本研究最後針對營建實務界,包括產業投資界、及政府提出綜合性建議如下:
1. 對產業經營者的建議:由於智慧資本攸關企業的智慧資本價值,因此,企業經營者應建構配合所處市場特性的智慧資本系統模型,持續監控改善,並應持續投入資源提升企業智慧資本系統之價值。
2. 對投資者的建議:評估企業的指標應由以有形資產為主體的評價模式,轉變為能表現出智慧資本的新評價模式,本研究所提供的「輸入—流程—輸出(Input-Process-Output)」智慧資本評價模型(簡稱CICEM模式)可作為一個參考架構。其次,企業的智慧資本管理能力對於智慧資本投入對智慧資本產出的影響有調節作用,因此投資者在評估企業的價值時,除衡量智慧資本產出的價值之外,有關經營者之智慧資本管理能力變項亦應是重要的評估標的之一。
3. 對政府營建產業相關管理單位的建議:為了提升台灣營建產業競爭力,本研究認為政府營建產業管理單位應透過彙整企業的智慧資本能力之評價,以掌握產業的核心價值,並應發展一套具前瞻性的衡量指標,藉以扶植具潛力之企業。
There have been more and more researches dedicated to the area of intelligence capital (intangible capital, IA) in the past decades due to its value for business operation and performance. Such researches were focused on the relationship between IA and operating performance in order to identify the critical indexes for measuring such relationship. However, most previous researches ignored the inter-relationship among the critical indexes. Moreover, their scopes were more relevant to the High-Tech or Information Technology (IT) industries, rather than to the construction industry. As a result, the outcomes of those researches can hardly be utilized by the managers of construction firms. The construction industry has been considered as a fragmented, project-oriented, and cyclic-booming industry in its nature. It is desirable to establish a specialized IA evaluation model for construction industry. The primary objective of the current research is to propose an IA evaluation model (namely the Construction Intellectual Capital Evaluation Model, CICEM) and the measurement methods of associated indexes for the local construction industry. By clarifying the relationship between IA and the associated indexes as well as the association between IA and the business operating performance, the proposed CICEM model provides a useful tool for the managers of construction firms to invest critical resources appropriately in order to improve the competitiveness of the firm.
Based on the empirical study of the construction firms that have existed and last for more than ten years, the research concludes the following important findings:
1. The construction firms have emphasized on IA indexes different from those of High-tech and IT industries. The emphasized IA indexes of construction firms include Return on Equity (ROE), Current Ratio (CR), Turnover of Fixed Capital (TFA), Revenue Growth Rate (RGR), and Fixed Capitals per Employee (FAE).
2. The management capability of IA has significant influence on the input and output indexing variables of IA. It indicates that the management capability of IA for a firm does influence on the output indexing variables of IA. It also shows the association between IA output indexing variables and the financial performance of the firm, which implies that the firms with high IA output indexes usually outperform in the financial indexes, too.
3. There exist significant relationships among the IA input indexing variables, the IA intermediate variables, and the IA output indexing variables. It implies that both IA input indexing variables and the IA intermediate variables can affect the IA output indexing variables. As a result, the managers of the firm can further increase the IA output indexing variables by appropriate management and allocation of IA input and intermediate resources.
The study makes the following recommendations to the firm owners, the investors, and the government agencies of construction industry:
1. Recommendations to the firm owners
The IA is highly relevant to the value of the firm. The managers of construction firms are encouraged to establish their own IA measuring model and management system in order to monitoring and improve the IA of their firms. It is also encouraged to continue on the investment of IA management system in order to increase the value of the firm.
2. Recommendations to the investors
The evaluation of a construction firm should shift from the traditional tangible capital model to include IA as a part of the evaluation model. In this study, an Input-Process-Output (IPO) model (namely CICEM) has been proposed for IA evaluation. Moreover, the management capability has significant influence on the IA inputs and outputs. As a result, it is recommended to take into account the IA management capability while evaluating the firm.
3. Recommendations to the government agencies
The government administration agency of construction industry should establish an IA evaluation model and associated indexes to better understand the core value of the construction industry, so that more appropriate policies can be developed and implemented to promote the competitiveness of local construction industry.
王文英(2006)。建構我國專利評價模式之探索性研究。行政院國家科學委員會專題研究。
王文英、張清福(2004)。智慧資本影響績效模式之探討:我國半導體業之實證研究。The International Journal of Accounting Studies,39,89-117。new window
王明德(2007)。我國營建業進軍海外市場拓展業務之利基及可行方向研究。行政院經濟建設委員會委託研究報告。
王明德、王吉杉(2007)。全球營建熱戰搶進新興國家。營建知訊,296,17-30。
王勇傑(2007)。我國大型營造公司在1000 大服務業中之進榜趨勢與競爭力分析。國立高雄應用科技大學土木工程與防災科技研究所碩士論文,高雄市。
王祝三、莊雅雪、郭勁甫(2009)。公司治理、投資與公司價值之關聯性。東吳經濟商學學報,66,69-114。new window
王琮珀(2008)。房屋仲介業擴展模式之研究。私立東海大學會計研究所碩士論文,台中市。
王睦舜(2010)。智慧資本與經營績效。亞太經濟管理評論,14(1),67-88。new window
古秋雄(2000)。台灣大型營造業經營策略之研究─以個案公司為例。國立政治大學企業管理研究所碩士論文,台北市。
伍忠賢(2000)。公司價值評估快易通。貨幣觀測與信用評等, 23,67-78。
曲永智(2003)。智慧資本與創新策略對企業經營績效影響之研究-以台灣地區生物技術產業為例。私立中國文化大學國際企業管理研究所碩士論文,台北市。
朱忠信(2002)。從營造業觀點對「建築施工損鄰處理機制」之研究-以台中市地區為例。國立成功大學建築研究所碩士論文,台南市。
朱博湧,鄧美貞,黃基鴻(2005)。垂直整合與虛擬整合商業模式之績效比較:台灣積體電路產業實證。交大管理學報,25(1),1-27。new window
朱博湧、林裕淩、李俊雄(2010)。無形資產價值創造之比較研究:以台灣電子零組件和電腦及週邊產業為例。科技管理學刊,15(3),1-24。new window
余振銘(2000)。提升國內營造業競爭力關鍵性因子之研究。國立成功大學建築學系碩士論文,台南市。
吳安妮(2002)。剖析智慧資本。會計研究月刊。204,57-66。
吳安妮(2003)。智慧資本的類別與評價機制之探討。智慧資本的創造與管理研討會,2-1-2-74。
吳秀娟(2000)。企業市場價值與淨值差異影響因素之研究-以我國資訊電子業為例。國立政治大學會計學系碩士論文。台北市。
吳彥濬、羅敏仁、陳娟娟(2007)。臺灣物流業智慧資本之要素。科技管理學刊,12(2),125-148。
吳思華(2000)。網際網路智慧資本衡量與發展措施研究計畫。資策會資訊市場情報中心。
吳瑞卿(2006)。營造業之藍海策略分析。國立成功大學土木工程學系碩士論文,台南市。
吳濟民、艾昌瑞、李元墩(2010)。台灣高科技廠商應用智慧資本與組織學習以影響創新績效之實證研究。中山管理評論,18(3),805-836。new window
吳濟華、何柏正、黃元璋(2008)。臺灣地區營造業營運績效與經營策略。Journal of Architecture,64,25-48。new window
吳鑑芝(2002)。智慧資本與公司價值之攸關性探討。私立中原大學會計研究所碩士論文。桃園縣。new window
呂志清(2006)。仲介業物件待售期間與景氣指標之關係。私立逢甲大學土地管理所碩士論文,台中市。
李春長(2002)。房屋仲介業市場與經紀人職業倫理。住宅學報,11(1), 35-53。new window

李家儂、林鼎鈞(2009)。不動產仲介業店址選擇評估模式之研究。2009年第七屆營建產業永續發展研討會。
李超雄、黃劭彥、吳東憲、王昶欽(2011)。公司財務績效驅動因子之研究-智慧資本觀點。Journal of Quality,18(6),561-579。new window
李德璋(1999)。加入世界貿易組織對建築業之影響與相關對策之研究。內政部建築研究所。
李馨蘋、鄭誌偉(2006)。企業創新投資機會與管理者薪酬結構。2006年當前會計理論與實務研討會論文集,82-101,台北市。
車慧中(2009)。以美國專利侵權訴訟判決建構專利鑑價模型之研究。私立中華大學科技管理研究所博士論文,新竹市。new window
林文晟(2010)。智慧資本績效衡量與策略地圖建置之研究-以定期航運業為例。中原企管評論,8(2),17-38。new window
林宛頻、花敬群(2010)。存貨結構對營建業財務績效影響分析:南北地區之比較研究。2010年中華民國住宅學會年會暨學術論文研討會。
林炯垚(2000)。企業評價-投資銀行實務。禾豐企業發展文教基金會。
林郁昕(2000)。財務資訊與無形資產密集企業價值攸關性之探討。政治大學會計研究所碩士論文。台北市。
林恩詰、張甫任、陳幸蓉(2007)。智慧資本對生產力影響之探討-以台灣高科技產業為例。華人前瞻研究,3(2),61-79。new window
林寶樹(2001)。IC設計公司之評價效度分析。國立政治大學財務管理研究所碩士論文,台北市。
波特著•李明軒、邱如美(1996)。國家競爭優勢。台北: 天下文化。
姚宣合、余文德、楊智斌、曾秋蓉、劉沈榮、張佩倫(2010)。營建知識社群知識加值績效量化評估模式之研究。Journal of the Chinese Institute of Civil and Hydraulic Engineering。22(1),125-139。
洪振添 (2000)。智慧資產之評價模式,會計研究月刊,180,27-35,台北市。
凌雅慧、洪菱(2010) 智慧資本管理如何影響組織績效:以智慧資本為中介變數。人力資源管理學報,10(1),1-27。new window
徐雅惠(2007)。智慧資本、組織學習能力與新產品發展績效之研究-以IC設計業為例。國立台北大學企業管理學系博士論文,台北市。new window
馬秀如、劉正田、俞洪昭、諶家蘭(2000)。資訊軟體業無形資產之意義及其會計處理。台灣證券交易所「資訊軟體無形資產鑑價制度」之委託研究報告,6-28。
崔宛如(2004)。專利權證券化之可行性分析。國立臺灣大學財務金融學研究所碩士論文,台北市。
張元杰、張火燦、紀慧如、邱文宏、鄭翔壬(2010)。公司特性與智慧資本揭露:以台灣興櫃企業為例。組織與管理,3(1),1-36。new window
張光甫、李咸亨、黃正翰、洪志岳(2010)。營造業之今生與來世。營建之訊,335,48-52。
張孟元(2001)。無形資產中技術價值「影響因素與評估模式」之研究-以「資訊科技相關技術」為例。國立政治大學資訊管理學系博士論文,台北市。new window
張孟元、劉江彬(2005)。無形資產評估鑑價之理論與實務。台北市:華泰new window
張明銓(2006)。國際聯合承攬商內部技術移轉之研究-以高雄捷運潛盾隧道工法為例。國立高雄第一科技大學營建工程系碩士論文,高雄市。
張欣民(2006)。不動產自售網站對不動產仲介業產生去中介化之研究。國立政治大學地政系碩士論文,台北市。
張竺雲(1990),組織社會學,台北:三民書局。
張阜民、林宛蓉、柯俊禎(2008)。無形資產評價理論之研究與探討-以臺灣電子產業為例。朝陽學報,13,129-155。new window
張倩瑜、王明德(2004)。永續營建競爭力-營建智慧資本之探討(上)。營建知訊,257,59-64。
張倩瑜、王明德(2004)。永續營建競爭力-營建智慧資本之探討(下)。營建知訊,258,59-64。
張恩浩(1991)。研究發展之影響因素及其與績效關係之研究。國立台灣大學商學研究所碩士論文,台北市。
張琬琪(2009)。智慧資本、專利品質與知識外溢:台灣半導體產業之實證分析。國立中正大學國際經濟所碩士論文,嘉義縣。
莊文忠(2008)。績效衡量與指標設計:方法論上的討論。政大公共行政學報, 29(29),61-91。new window
莊智薰、林福來、沈明鑑、李岳蓉(2011)。員工分紅入股與組織績效:智慧資本觀點。管理與系統,18(2),207-237。new window
許世軍(2000)。走向創新時代的組織績效評估。台北:天下文化。
許鎧麟、張倩瑜、魏衍、李文偉(2002)。鼓勵民間參與政府營建科技研發。台灣營建研究院2002年技術年報發表會,台北市。
郭幸萍(2009)。模糊綜合評判運用於房屋仲介公司之服務品質績效評估與策略之研究。住宅學報,18(2),45-68new window
陳心梅(2002)。從財務觀點衡量台灣建築投資業知企業競爭力。私立逢甲大學土地管理研究所碩士論文,台中市。
陳月秀(2003)。智慧財產權證券化-從美日經驗看我國實施可行性與立法之芻議。國立政治大學法律學研究所碩士論文,台北市。
陳宇任(2006)。專利管理與鑑價之探討。國立臺灣大學財務金融學研究所碩士論文,台北市。
陳旭昇(2007)。時間序列分析:總體經濟與財務金融之應用。台北:東華書局。
陳聿修(2004)。資訊電子業智慧資本建置與企業價值關聯性之探討。私立東吳大學會計學系碩士論文,台北市。
陳怡欣(2005)。挖洞技術應用於營建產業知識管理-以基礎工程專利技術為例。國立交通大學土木工程學系碩士論文,新竹市。
陳明璋(1979)。組織效能研究途徑與衡量。中國行政,29。
陳俊銘(1998)。從營造業體質探討品質管理之機制。國立成功大學建築(工程)學系碩士論文,台南市。
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。國立中央大學人力資源管理研究所博士論文,桃園縣。new window
陳素玉(2006)。智慧資本與企業價值關聯性之探討-以台灣電子零組件通路商為例。東吳大學會計學系碩士論文。台北市。
陳馥瑜(2003)。組織績效指標間關連性探討-以離職率、生產力、獲利力為例。國立中央大學人力資源管理研究所碩士論文,桃園縣。
曾惠斌、荷世平、宋秋緯、蔡榮根、楊宜軒(2009)。企業評價模型運用於營建業之研究與實證。Journal of the Chinese Institute of Civil and Hydraulic Engineering,21(3),275-284。
湯淑芬(2005)。資訊電子業與營建業資本結構及經營績效關係之研究。私立靜宜大學會計學系研究所碩士論文。
黃劭彥、林有志、林琦珍、施志成(2008)。智慧資本、智慧資本附加價值與企業績效之整合分析。臺灣管理學刊,8(1),27-46。new window
黃妙玲、傅嘉偉、陳擎文(2002)。「電子化管理」在營建產業應用的現況分析與未來方向。現代營建,268,47-53。
黃雅琪(1997)。台灣電子業品質認證與研究發展對經營績效之影響。國立政治大學會計學系碩士論文。台北市。
黃瑜民(2003)。改善營建產業環境因子適用新技術之研究-以鋼筋續接新技術推展過程為例。國立成功大學建築研究所碩士論文,台南市。
楊朝旭(2006)。智慧資本、價值創造與企業績效關聯性之研究。中山管理評論, 14 (1),43-78。new window

董碧玫(2001)。智能資本之衡量-以國內資訊電子產業為例。國立中央大學企業管理研究所碩士論文,桃園縣。
詹文男(2002)。資訊科技產業智慧資本衡量之研究-系統理論之觀點。國立中央大學資訊管理研究所博士論文,桃園縣。new window
廖宗盛、楊錫安、蕭慶國(1999)。政府採購法施行後對營建產業之影響。公共工程委員會。
熊杏華(2006)。以無形資產分析價值創造策略-美國及台灣IC設計產業之實證分析。國立交通大學管理科學系所博士論文,新竹市。new window
歐進士(1996)。我國企業研究發展與經營績效關聯性之實証研究。中山管理評論,6(2),357-386。new window
潘家涓(2006)。評量無形資產之公平價值:落實37號公報之不二法門。會計研究月刊,252,台北市。
蔡忠成(2004)。臺灣地區中型營造廠經營現況與策略之研究。國立高雄第一科技大學營建工程所碩士論文,高雄市。
蔡清課(2009)。對當前台灣營造業發展的芻見。國立高雄大學國際高階經營管理碩士論文,高雄市。
鄧美貞(2010)。產業附加價值移動趨勢分析-以台灣半導體產業為例。管理學報,27(3),247-265。new window
鄭孟玉(2007)。以智慧資本之意涵建構無形資產評價模式。私立逢甲大學商學研究所博士論文,台中市。new window
鄭明淵、王慶煌、張倩瑜、林正平、魏衍、林憶田、吳孟訓(2002)。歐美日韓各國營建產業制度與政策研究。行政院公共工程委員會,台北市。
鄭淑如(2003)。智慧資本與市價淨值比及傳統績效指標關聯性之研究。私立輔仁大學會計學系碩士論文,新北市。
盧建良(2010)。營建產業之財務體質檢測模型與系統建置。私立銘傳大學資訊管理研究所碩士論文,桃園縣。
蕭子誼(2008)。智慧資本切齊價值動因模式之研究。私立逢甲大學會計學系碩士論文,台中市。
蕭幸伃(2006)。探討智慧資本對公司績效之影響-以高科技產業為例。第五屆兩岸產業發展與經營管理學術研討會
戴宗蘅(2007)。知識管理、智慧資本、核心能力對組織績效之影響-以保險業為例。國立成功大學經營管理學程碩士論文,台南市。
謝芳君(2009)。營造業差異化策略與競爭優勢之個案研究。國立臺灣大學工學院土木工程學系碩士論文,台北市。
謝靜琪(2010)。2010臺灣地區房地產產業年鑑-臺灣房地產產業總覽。行義文化出版有限公司,台北市。
簡兆良(2003)。專利資產評估研究,國立政治大學科技管理研究所碩士論文。台北市。
簡重宗(2008)。台灣營造業國際化成功關鍵因素之研究以DL公司為例。臺灣大學國際企業管理組碩士論文,台北市。
羅紹松(2007)。專利技術定位與策略分析模式之研究-以預鑄工法為例。私立中華大學科技管理學系(所)博士論文,新竹市。new window
羅惠嫻(2007)。營建產業專利佈局之研究-以建築預鑄為例。國立台灣大學土木工程學系碩士論文,台北市。
羅維(1999)。廠商資格限制、聯合承攬及技術移轉。營建技術研究發展研討會。
蘇瓜藤、李志宏、李怡宗、王儷玲(2006)。智慧資本評價及模式分析。華泰出版,台北市。
蘇振綱(2003)。台灣營造部門對經濟之影響及其技術無效率分析。國立台灣大學土木工程學研究所博士論文,台北市。
龔峰祥(1999)。建築工程替代性工法效益評估之研究-以隔間牆例。國立成功大學建築研究所碩士論文,台南市。
Agor, W.H. (1997). The measurement, use, and development of in-tellectual capital to increase public sector productivity. Public Personnel Management. 27(2), 175-186.
Ahmed, R. (2003). Intellectual capital and firm performance of u.s. multinational firms: a study of the resource-based and stakeholder views. Journal of Intellectual Capital, 4(2), 215-226.
Akaike, H. (1973). A new look at the statistical model identification. Automatic Control, IEEE Transactions on 1973. 19(6), 716-723.
Amir, C. &; Lev, D. K. (1996). Value-relevance of non-financial information:The wireless communications industry. Journal of Accounting and Economics, 22(1-3) , 3-30.
Andrew Brown. J., Osborn, T., Chan, J. M., and V. (2005). Jaganathan managing intellectual capital. Research Technology Management, 48(6), 34-41.
Arditi, D.a.M.K. (2000).Trends in productivity improvement in the US construction industry. Construction Management and Economics, 18(1), 15-27.
Barsky, N. P. and Marchant, G.(2000).the most valuable resource - measuring and managing. Intellectual Capital. Strategic Finance. 81(8). 58-62.
Bassi L. J., V.B. M. E. (1999). Valuing Investment in Intellectual capital. International Journal of Technology Management, 18(5), 414-432.
Becker, GS.(1975). Human capital. Columbia University Press.
Bell, C., R. (1997). Intellectual capital. Executive Excellence, 14(1), 15.
Bock, G.W., Zmud, R.W. and Kim, Y.G. (2005). Behavioral intention formation in knowledge sharing: examining the roles of extrinsic motivators, social-psychological forces, and organizational climate. MIS Quarterly, 29(1), 87-111.
Boer, F.P.陳隆麒譯 (2002)。科技評價。台北市:華泰。
Bollen, L., Vergauwen , P. &; Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision. 43(9), 1161-1186.
Bonits, N., W. C. C. Keow &; S. Richardson. (2000). Intellectual capital and business performance in malaysian industries. Journal of Intellectual Capital, 1(1), 85-100.
Bontis N., D.N.C., Jacobsen K. &; Roos G. (1999). The knowledge toolbox: a review of the tools available to measure and manage intangible resources european. Management Journal, 17(4), 391-402.
Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63-76.
Brooking, A. (1996). Intellectual Capital: Core Assets for the Third Millennium Enterprise. Thomson Business Press, London, United Kingdom.
Brooking, A., Board, P. &; Jones, S. (1998). The predictive potential of intellectual capital. International Journal of Technology Management, 16(1), 115-125.
Bukh, P.N., H. T. Larsen, and J. (2001). Mouritsen Constructing intellectual capital statements. Scandinavian journal of management, 17, 87-108.
C., T.L., (1999) .Building Wealth: the new rules for individuals, companies, and Nation in a knowledge-based economic. Andrew Hurnberg Associates LTD.
Campbell, John P.(1977). On the Nature of Organizational Effectiveness. In Paul S.Goodman and Johannes M. Pennings(eds) New Perspectives on Organizational Effectiveness. San-Francisco: Jossey-Bass, 13-55.
Chan, K. H. (2009). Impact of intellectual capital on organizational performance: an empirical study of companies in the hang seng index. The Learning Organization, 16(1). 4-39.
Chan, S.H., J. D. Martin &; J. W. Kensinger. (1990). Corporate research and development expenditures and share value. Journal of Financial Economics, 26, 255-276.
Chauvin, K.W., and H. Mark. (1993).Advertising, R&;D Expenditures and the Market Value of the Firm. Financial Management, 4, 128-140.
Chen, M.C., S. J. Cheng, &; Y. C. (2005). Hwang An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance. Journal of Intellectual Capital, 6(2), 159-176.
Chin, Chen Lung, Picheng Lee, Hsin Yi. Chi and Asokan Anandarajan, (2006). Patent citation, r&;d spillover, and tobin’s q: evidence from taiwan semiconductorindustry, Review of Quantitative Finance and Accounting, 26(1), 67-84.
Choong, K.K. (2008). Intellectual capital: definitions, categorization and reporting models. Journal of Intellectual Capital, 9(4), 609-638.
Chu, P. Y., Mei J. T., Chi H. H. &; Hung S. L. (2005). Virtual integration and profitability: some evidence from taiwan’s ic industry, International Journal of Technology Management, 29(1/2), 152-172.
Chu, Po-Young, Hsing-Hwa Hsiung, Chi-Hung Huang &; Chuan-Yi Yang .(2008). Determinants of the valuation of intangible assets – a contrast between taiwanese and american ic design houses. International Journal of Technology Management. 41(3/4), 336-358.
Chung, K.H.a.P., S. W. (1994). A simple approximation of tobin's q. Financial Management, 23(3), 70-74.
Chwaloswki , M. (1997). How companies fare through deregulation. The Electricity Journal, 10(1), 32-40.
Deeds, D. L.(2001). The role of r&;d intensity, technical development and absorptive capacity in creating entrepreneurial wealth in high technology start-ups. Journal of Engineering and Technology Management, 18, 29-47
Dickey, D.A.a.F., W. A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of American Statistical Association, 74(3), 427-431.
Dickey, D.A.a.F., W. A. (1981). Likelihood ratio statistics for autoregressive time series with unit root. Econometrica, 49(4), 1057-1072.
Dumay, J.C. (2009). Intellectual capital measurement: a critical approach. Journal of intellectual capital, 10(2), 190-210.
Dzinkowski, R. (2000). The value of intellectual capital. The Journal of Business Strategy, 21(4), 3-4.
Dzinkowski, R. (2000). The measurement and Management of intellectual capital: an introduction. Management Accounting, 78(2), 32-36.
Edvinsson, L. and Sullivan, P. (1996) . Developing a model for managing intellectual capital. European Management Journal. 14(4), 356-364.
Edvinsson, L., and Malone, M.S. (1997). Intelletual capital: realizing your company’s true value by finding its hidden roots. HarperCollins Business.
Ellerman, J.a.M., B. and Stradley, B. (2002). Linking intangibles in executive pay. Workspan, 45(5), 8-10.
Enders, W. (2004). Applied Econometric Time. Series, ed. John Willey and Sons. New York.
Engle, R.a.G., C. W. (1987). Co-Integration and Error Correction: Representation, Estimation, and Testing. Econometrica, 55(2), 251-276.
Engle, R.a.Y., S. (1987). Forecasting and Testing in Co-integration Systems. Journal of Econometrics, 35(2), 143-159.
Evans, W.R.a.D., W.D. (2005). High performance work systems and organizational performance: the mediating role of internal social structure. Journal of Management, 31(5), 758-775.
Firer, S.a.W.S.M. (2003). Intellectual Capital and Traditional Measures of Corporate Performance. Journal of Intellectual Capital, 4(3), 348-360.


Frankel, R.a.C.M.C.L. (1998). Accounting valuation, market expection, and cross-sectional stock returns. Journal of Accounting &; Economics, 25(3), 283-319.
Galbraith, J.K.(1969). The New Industrial .State, ed. Harmondsworth.: Penguin.
Goh, P. C. 2005. Intellectual Capital Performance of Commercial Banks in Malaysia. Journal of Intellectual Capital, 6(3),385-396.
Gonzalo, J. (1994). Five Alternative Methods of Estimating Long-run Equilibrium Relationships. Journal of Econometrics, 60(2), 203-233.
Gordon, S.V.a.R.L.P. (2000). Valuation of Intellectual Property and Intangible Assets. John Wiley &; Sons, Inc.: New York.
Granger, C.W.J. (1969). Investigation causal relations by econometric models and cross-spectral methods. Econometrica, 37(4), 424-438.
Granger, C.W.J. (1988). Some recent development in a concept of causality. Journal of Econometrics, 39(2), 199-211.
Granger, C.W.J.a.N., P. (1974). Spurious regressions in econometrics. Journal of Econometrics, 2(2), 111-120.
Granovetter, M. (2005). The impact of social structure on economic outcomes. Journal of Economic Perspectives, 19(1), 33-50.
Grasenick, K., &; Low, J., Shaken, (2004). not stirred: Defining and connecting indicators for the measurement and valuation of intangibles. Journal of intellectual Capital, 5(2), 268-281.
Gungan, S., and Arditi , D. (2005). Factors affecting international construction. Journal of Construction Engineering and Management, ASCE, 131(3), 273-282.
Guthrie, J. and Petty, R. (2000). Intellectual Capital: Australian Annual Reporting Practices, Journal of Intellectual Capital, 1(3), 241-251.
Hamel, Gary and C. K. Prahalad (1994). Competing for the Future, Boston, MA: Harvard Business School Press.
Hamilton, Robert. (1788). An Introduction to Merchandise. 2nd ed., Edinburgh: Charles Elliot.
Handy, C.(1989), The Age of Unreason., Harvard University Press: Boston.
Hirschey, M.a.J.W. (1985). Amortization policy for advertising and research and development expenditures. Journal of Accounting Research, 23, 326-335.
Holsapple, C.W. and Singh, M. (2001). The knowledge chain model: Activities for competitiveness. Expert Systems with Applications, 20(1), 77−98.
Hsu, K.L. (2002). Future and Trend of Concrete Durability Technology. in Concrete Durability on Design and Construction Conference.
Hubert, S. (1996). Tacit knowledge: The key to the strategic alignment of intellectual capital, Strategy and Leadership, 24(2), 10-14.
Johansen, S. (1988). Statistical analysis of co-integration vectors. Journal of Economic Dynamics and Control, 12(2), 231-254.
Johansen, S. (1990). Determination of cointegration rank in the presence of a linear trend. Oxford Bulletin of Economics and Statistics, 54(3), 383-397.
Johansen, S. (1994). The role of the constant and linear terms in cointegration analysis of nonstationary variables. Econometric Review, 13(2), 205-229.
Johansson, F. (2002). The Medici Effect: Breakthrough Insights at the Intersection of Ideas, Concepts, and Cultures, Harvard Business School Press, Cambridge, MA, USA.
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((5/6/7/8)), 562-575.
Johnson. (2002). Leveraging Intellectual Capital through Product and Process Management of Human Capital.Journal of Intellectual Capital, 3(4), 418.
Joshi, K. (1998). An investigation of knowledge management characteristics: Synthesis, delphi study, analysis. Ph.D. Dissertation, Carol M. Gatton College of Business and Economics, University of Kentucky, Lexington, Kentucky.
Kamath, G. B.(2007) . The Intellectual Capital Performance of the Indian Banking Sector. Journal of Intellectual Capital, 8(1), 96-123.
Kamath, G. B.(2008). Intellectual Capital and Corporate Performance in Indian Pharmaceutical Industry. Journal of Intellectual Capital, 9(4), 684-704.
Kaplan, R.S.a.N., D. P. (1996). The Balanced Scorecard : Translating Strategy Into Action. Harvard Business School Press.
Kaplan, R.S.a.r., D.P.陳正平譯(2004),策略地圖Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Kast, F.E. (1985). Organization and management. McGraw-Hill Book Co ( 4thed.). New York.
Kramer, Jonathan K. and Jonathan R. Peters, (2001). An Interindustry Analysis of Economic Value Added as a Proxy for Market Value Added, Journal of Applied Finance, 11(1), 41-49.
Kwiatkowski, D. (1992). Phillips, P. C. B., Schmidt, P. and Shin, Y., Testing the Null Hypothesis of Stationarity against the Alternative of a Unit Root. Journal of Econometrics, 54(2), 159-178.
Lev, B. (1999). Science and Technology as Predictor of Stock Performance. Financial Analyst Journal, 55(3), 20-32.
Locke and G.P, Latham (1990), A Theory of Goal Setting and Task performance. Upper Saddle River, NJ: prentice Hall.
Luthy, D.H. (1998). lntellectual Capital and its Measurement. Retrieved April, 13.
Lynn, B. (1998). Performance Evaluation in the New Economy: Bringing the Measurement and Evaluation of Intellectual Capital into the Management Planning and Control System. International Journal of Technology Management, 16((1/2/3)), 162-176.
Lynn, B.E. (1999). Culture and Intellectual Capital Management: A Key Factor in Successful ICM Implementation. International Journal of Technology Management,. 18((5/6/7/8)), 591-603.
Makino, S., Lau, C. &; Yeh , R. S. (2002). Asset exploitation versus asset seeking: Implications for location choice of foreign direct investment. Journal of International Business Studies, 33(3), 403-421.
Malhotra, A.S. &; Gosain, C. (2005). Absorptive capacity configurations in supply chains: Gearing for partnerenabled market knowledge creation. MIS Quarterly, 29(1), 145-187.
Mayo, A.(2001). The human value of the enterprise: Valuing people as assets monitoring, measurin. Nicholas Brealey Publishing: London.
McConnell, J.J.a.C.J.M., (1985). Corporate Capital Expenditure Decisions and the Market Value of the Firm. Journal of Financial Economics, 14, 399-422.
McElroy, M.W. (2002).Social Innovation Capital.Journal of Intellectual Capital, 3(1), 30-39.
Meehan, T.D. (2006).Energy use and animal abundance in litter and soil communities. Ecology, 87(4), 1650-1658.
Mei-Jane Teng, Y.-L.J., Wan-Cing Wang, (2010). An Analysis of the Relationship between Corporate Social Responsibility, Intangible Assets, and Performance. The BAI 2010 Conference ( International Conference on Business and Information), 6(1).
Morgan, M.W. (1998). Improving Business Performance: Are You Measuring Up? Management Review, 49(2), 10-12.
Mouritsen, Jan. (1998). Driving Growth: Economic Value Added Versus Intellectual Capital, ManagementAccounting Research, 9(4), 461-482.
Nahapiet, J. &; Ghoshal, S. (1998). Social captial, intellectual captial, and the organization advantage. Academy of Management Review, 23(1), 242-266.
Nelson, C.R.a.P., C. I.(1982). Trends and Random Walks in Macroeconomic Time Series: Some evidence and implications. Journal of Monetary Economics, 10(2), 139-162.
Nerdrum, L. and Erikson, T. (2001). Intellectual Capital: A Human Capital Perspective. Journal of Intellectual Capital. 2(2), 127-135.
Nieh, C.C.a.L., C. F. (2001). Dynamic Relationship Between Stock Prices and Exchange Rates for G-7 Countries. Quarterly Review of Economics and Finance. 41(4), 477-490.
Nonaka, I. (1994). A dynamic theory of organizational knowledge reation.Organization Science, 5(1), 14−37.
Ordonez, D.P. (2002). Evidence of intellectual capital measurement from Asia, Europe, and the middle east. Journal of Intellectual Capital, 3(3), 287-303.
Osama Abudayyeh, A.D.-D. &; Edward Jaselskis. (2004). Analysis of trends in construction research:1985-2002. Journal of Construction Engineering and Management, 130(3), 433-439.
Osterwald-Lenum, M. (1992). Practitioner’s Corner-A Note with Quantiles of the Asymptotic Distribution of the Maximum Likelihood Cointegration Rank Test Statistics. Oxford Bulletin of Economics and Statistics, 54(4), 461-472.
Park, Y. and G. Park. (2004). A new method for technology valuation in monetary value: produce and application. Technovation, 24(5), 387-394.
Peppard, J. and Rylander, A. (2001a). Using an Intellectual Capital Perspective to Design and Implement a Growth Strategy: the Case of APiON. European Management Journal, 19(5), 510-525.
Peppard, J. and Rylander, A.(2001b). Leveraging Intellectual Capital at APiON. Journal of Intellectual Capital, 2(3), 225-235.
Petrash, G.P., and W. R. Bukowitz. (1997). Visualizing, measuring, and managing knowledge. Chemtech, 27(10), 6-10.
Phillips, P.C.B.a.P., P. (1988). Testing for a Unit Root in Time Series Regression. Biometrika, 75(3), 335-346.
Pike, S., Rylander, A. and Ross, G.,(2002). Intellectual Capital Management and Disclosure, In Choo, C.W. &; Bontis, N.(Eds) The Strategic Management of Intellectual Capital and Organizational Knowledge, Oxford University Press, New York.
Pulic, A. (1998). Measuring the Peformance of Intellectual Potential in Knowledge Economy. ( http://www.vaic-on.net/start.htm).
Pulic, A. (2000). An Accounting Tool for IC Management. International Journal of Technology Management, 20(5-8), 702-714.
Pulic, A. (2000). VAICTM-an Accounting Tool for IC Management. Intemational Joumal of Technology Management, 20(5), 702-714.
Pulic, A. (2008). Basic Information on VAICTM(http://www.vaic-on.net/start.htm).
Putnam, R.D. (2001). Social capital and participation in everyday life. 2001, New York: Routledge.
Ravn, Ib, (2001). Action Knowledge in Intellectual Capital Statements:A Definition, a Design and a Case. Unpublished manuscript.
Razgaitis, R. (2007). Pricing the Intellectual Property of Early-Stage Technologies: A Primer of Basic Valuation Tools and Considerations. [cited; Available from: http://www.iphandbook.org/handbook/ch09/p03/.
Reimers, H.E. (1992). Comparions of Tests for Multivariate Cointegration. Statistics Paper, 33(4), 335-346.
Rennie, M. (1999). Accounting for Knowledge Assets: Do We Need a New Financial Statement? International Journal of Technology Management, 18, 648-659.
Robbins, S.P. (1990). Organization Theory: Structure, Design, and Application (3rd ed.).: New York :Prentice-Hall.
Roberts, P.W. &; Dowling, G. R. (2002). Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(2), 1077-1093.
Roos, G., Roos, J., Edvinsson, L., Dragonetti, N. C. (1997). Intellectual Capital:Navigating in the New Business Landscape. MacMillan Business: London.
Roos, G.a.R.J. (1997). Measuring your company’s intellectual performance. Long Range Planning, 30(3), 413-426.
Roos, J., Roos, G., Edvinsson, L. &; Dragonetti, N. C. (1998). Intellectual capital: Navigating in the new business landscape. New York: New York University Press.
Rosnberg, N.a.C.F. (1984) International Technology Transfer. Praeger: New York.
S.Malone, E.M. (1999). 智慧資本:如何衡量資訊時代無形資產的價值,台北市:臉譜。
Schneider, U. (1999) . The Austrian Approach to the Measurement of Intellectual Potential. available online: http://www.measuirng-ip.at/Opapers/Schneider/Canada/theoreticalframework.htm,.
Schwaiger, M. (2004). Components and parameters of corporate reputation-an empirical study. Schmalenbach Business Research, 56(3), 46-71.
Schwarz, G.W. (1978).Estimating the Dimension of a Model. Annalsm of Statistics, 6(4), 461-464.
Seleim , A., Ashour, A. &; Bontis, N. (2004). Intellectual capital in Egyptian software firms. The Learning Organization, 11, 332-346.
Shaikh, J.M. (2004). Measuring and reporting of intellectual captial performance analysis. Journal of American Academy of Business, 52(3), 439-448.
Sims, C.A. (1980). Macroeconomics and Reality. Econometrica, 48(1), 1-48.
Stewart, T.A. (1997). Grab a pencil-it's a knowledge quiz. Fortune, 136, (11), 241-242.
Stewart, T.A.(1997) Intellectual Capital: The New Wealth of Organizations. New York: Doubleday/Currency.
Stowe, D.D.J.a.A.M. (1993). A Performance Measurement Model for the Office of Inspector General. Government Accountants, 42(2), 27-50.
Sullivan and Patrick, H. (2000). Value-Driven Intellectual Capital. John Wiley &; Sons, Inc., New York.
Sullivan, P.H. (1998). Profiting from Intellectual Capital. Journal of Knowledge Management, 3(2), 282.
Sveiby, K. (2001). Metods for Measuring Intangible Assets. available online: http://www.sveiby.com.au/BookContents.html Accessed: May.
Sveiby, K. E. 莫菲譯(1997). The new organizational wealth (無形資產致勝策略:微軟、網景、昇陽等成功企業的新財富),台北市:圓智文化。
Sveiby, K.E. (1997). The Intangible Assets Monitor. Joumal of Human Resource Costing and Accounting, 2(1), 73-97.
Sveiby, K.E. (2001). A knowledge-based theory of the firm to guide in strategy formulation. Journal of Intellectual Capital, 24(4), 344-358.
Sveiby, K.E. (2007). Methods for Measuring Intangible Assets. [cited; Available from: http://www.sveiby.com/articles/CompanyMonitor.html.
Szilagyi, A.D. &; Mare, J. W. (1980). Organizational Behavior and Performance (2nd ed), California: Good-Year Publishing Company Inc.
Tobin, J.a.W.B. (1968). Pitfalls in financial model building. American Economic Review, 58, 99-122.
Tracey, M. (1998). The Importance of Logistics Efficiency to Customer Service and Firm Performance. The International Journal of Logistics Management, 9(2), 65-80.
Tseng, Chun Yao and Yeong Jia J. Goo, (2005). Intellectual Capital and Corporate Value in an Emerging Economy: Empirical Study of Taiwanese Manufacturers, R&;D Management, 35(2), 187-201.
Tsurumi, Yoshi and Hiroki Tsurumi, (1991). Value Added Maximization Behavior of Firms and the Japanese Semiconductor Industry, Managerial and Decision Economics, 12(2). 123-134.
Ulrich, D. (1998). Intellectual Capital = Competence commitment. Sloan Management Review, 39(2), 15-26.
Van Buren, M.E. (1999). A Yardstick for Knowledge Management. Training & Development, 53(5), 71-78.
Van Tri, D.L. &; Bausch, A. (2007). Internationalization of german companies into the chinese market: An event study on the consequences on financial performance from a rbv perspective. Jena Research Papers in Business and Economics, 50(26), 34-35.
Venkatraman, N., Ramanujam, V., (1986). Measurement of business performance in strategy research: a comparison of approaches. Academy of Management Review 11(4), 801-814.
Walter, A. (2003). Relationship-specific factors influencing supplier involvement in customer new product development. Journal of Business Research, 56(3), 721-733.
Wen-Der Yu, T.-C.L., Shen-Jung Liu, and Pei-Lun Chang, (2012) Is the Knowledge Management System Truly Cost Effective? A Case Study of KM-Enabled Engineering Problem Solving. Journal of Construction Engineering and Management.
Woolery, A. (1989). Property tax principles and practice. Cambridge: Mass.
Yli-Renko, H., Autio, E., &; Tontti, V. (2002). Social capital, knowledge, and the international growth of technology-based new firms. International Business Review, 11(3), 279-304.
Youndt, M. A., Snell, S. A., Dean, J. W. Jr. &; Lepak, D. P.(1996). Human resource management, manufacturing strategy and firm performance. Academy of Management Journal, 39, 836-866.
Youndt, M. A., Subramaniam, M. &; Snell, S. A. (2004). Intellectual capital profiles: An examination of investments and returns. Journal of Management Studies, 41, 335-361.
Zhou, A. Z. and Fink, D. (2003). Knowledge Management and Intellectual Capital: An Empirical Examination of Current Practice in Australia.Knowledge Management Research and Practice. 1(2), 86-94
Zucker, L.G., &; Darby, M. R. (2005). Trust in organizations: Frontiers of theory and research. Thousands Oaks CA: Sage.


 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE