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題名:智慧資本訊息揭露、知識基礎型信任、共享價值觀與合作績效之關聯性研究
作者:陳莞如
作者(外文):Chen,Wan-Ju
校院名稱:國立彰化師範大學
系所名稱:工業教育與技術學系
指導教授:莊智鋒
方世榮
學位類別:博士
出版日期:2016
主題關鍵詞:組織間關係智慧資本訊息揭露知識基礎型信任共享價值觀合作績效Inter-Organizational Relationships(IORs)Intellectual Capital Disclosure(ICD)Knowledge-Based TrustShared ValueCooperative Performance
原始連結:連回原系統網址new window
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全球化知識經濟競爭時代,組織為了回應此壓力與挑戰,組織間關係形成便是重要的機制,創造互惠互利的雙贏局面。然而,在知識經濟時代,組織間關係形成,若只靠傳統財務會計報告必顯得不足,往往造成組織間關係訊息的不對等差距,於是對關係的形成與維持,無形資產和智慧資本訊息揭露或在自願基礎上提供額外的訊息,有其必要性。組織間關係智慧資本訊息揭露與透明化,可強化組織間關係的信任,即可信賴承諾產生,降低組織間關係的投機行為與縮短彼此的認知距離,共創組織間關係價值觀,進而創造合作績效。
本研究目的是探討組織間關係智慧資本訊息揭露與合作績效的關係,再納入「組織間關係共享價值觀」與「組織間關係知識基礎型信任」,觀察其與合作績效間之關係,以及其與組織間關係智慧資本訊息揭露對合作績效影響關係中所發生的交互作用。本研究以台灣工具機產業為研究對象,採用問卷方式,作為資料蒐集之工具,以多元迴歸分析,進行資料的分析。
研究發現: 組織間關係智慧資本訊息揭露對組織間關係知識基礎型信任為部分顯著的正相關,而對組織間關係共享價值觀為顯著的正相關;組織間關係知識基礎型信任及組織間關係共享價值觀對合作績效皆呈顯著的正相關。而且,組織間關係智慧資本訊息揭露對合作績效,確實能夠透過組織間關係知識基礎型信任產生完全中介效果影響;但是透過組織間關係共享價值觀卻只有部分中介效果。
In the competitive age of knowledge, to adapt to its pressures and challenges, various organizations began to cooperatively build Inter-Organizational Relationships (IORs), which cannot merely stand by the traditional financial report. Otherwise, there would be an inbuilt informative difference.
In this case, it is necessary to make transparent the factors of intangible capital and intelligence capital, and to offer some extra information. That is because the transparency of Intellectual Capital Disclosure( ICD) can not only strengthen the inner trust of IORs and weaken the opportunistic practice, but also shorten the inner cognitive gap so as to create the Shared Values and Cooperative Performance.
This research is focused on studying the relation between ICD of IORs and its Cooperative Performance. Then, it references the research on the Shared Values and Knowledge-Based Trust of IORs, in order to study their relation with Cooperative Performance and the interaction that existed in the process of reciprocal effect. Furthermore, the data and information in this research is gathered by utilizing the method of multiple regression model.
Research Results: ICD of IORs, which is largely influenced by the shared cognition and explanation, clearly has a positive correlation with the inner trust. And this kind of relation also exists between the Knowledge-Based Trust and Shared Values of IORs on one hand, and the Cooperative Performance on the other, where the ICD of IORs can fully mediate the effects through the former, while only partly mediating the effects with reference to the latter.
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