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外文摘要
引文資料
題名:
非營利研發機構之智慧資本與績效評估--工研院之實證研究
書刊名:
管理學報
作者:
朱博湧
/
熊杏華
/
林裕淩
/
劉子衙
作者(外文):
Chu, Po-young
/
Hsiung, Hsing-hwa
/
Lin, Yu-ling
/
Liu, Tzu-yar
出版日期:
2005
卷期:
22:3
頁次:
頁277-293
主題關鍵詞:
研發機構
;
績效評估
;
智慧資本
;
非營利組織
;
工研院
;
R&D institute
;
Performance evaluation
;
Intellectual capital
;
Non-profit organization
;
Industrial technology research institute
;
ITRI
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
8
) 博士論文(
5
) 專書(0) 專書論文(0)
排除自我引用:
7
共同引用:0
點閱:120
由於非營利研發機構所提供之知識與專業服務,具有頗多外部性效益,因此其經營績效之良莠不僅攸關組織的存續,甚至關係到整個社會資源配置之決策。因此,如何解決傳統財務報表評估組織績效所遭遇到偏向短期有形效益評估、事後指標性質、無法具體量化外部效益與無形資産之缺失,是研究非營利研發機構績效重要的管理課題。鑑此,本研究的第一個目的,嘗試從不同的角度並參照奧地利研究中心之智慧資本報告,以工研院爲例,建構工研院智慧資本報告架構,以更公平、客觀及透明的角度揭露研發機構的隱藏價值,與國外非營利研發機構建立之智慧資本報告,進行標竿比較,提供未來發展之改善方向。第二個目的乃是探索研發機構之人力資本、結構資本、關係資本與績效之間的關聯性,實證結果顯示人力資本、結構資本、關係資本三者均與成果效益間有高度正相關,驗證了智慧資本乃是研發組織根本價值來源之論點。
以文找文
The knowledge and services generated from a non-profit R&D organization have a lot of externalities. The performance of a R&D institute affects not only its operations but also the critical decision of resources allocation of a society. Hence, how to solve the inherited problems of traditional financial reports such as short-term nature, time-lagging effects, and difficulty of quantifying externalities is a vital issue for evaluating performance of non-profit organizations. In the process of finding a method for assessing internal intangible assets and intangible production procedures of organizations, intellectual capital is able to provide a whole new model for observing organizational value. Roos (1998) postulated that the concept of intellectual capital is not the mere understanding and assessment, or the illustration of the tacit value of an organization; it also aims at transposing the results of the assessment or illustration of organizational tacit values into new values. Scholars have presented varying perspectives on the matter of intellectual capital composition and meaning. According to studies and definitions by Stewart (1997), Edvinsson & Malone (1997), Johnson (1999), and Smith & Parr (2000), intellectual capital is comprised of three components: human capital, structural capital (organizational capital) and relationshi2, capital (customer capital). The first purpose of this paper is to propose a framework of the ITRI's (Industrial Technology Research Institute) intellectual report, based on that of ARC's (Austrian Research Center) intellectual report, for more fairly, objectively and transparently unearthing the hidden value of a non-profit R&D institute to facilitate benchmarking and future improvement. ARC is the largest technology research facility in Austria, The ITRI IC Report framework design uses intellectual capital as the classification standard and divides ITRI's results performance into five aspects for measurement: Financial-oriented, economy-oriented, research-oriented, society-oriented and spin-off results. It traces the knowledge production processes and knowledge flows of the knowledge-based organization. An observation of the conditions in the past three decades shows a stable growth pattern. The report also presents the ITRI intellectual capital status during the past two years (2000 and 2001), as well as the IC indices of ARC (2001) and DLR (2001) for reference purposes. Compared to the patents of the other two research facilities, ITRI manifests a relatively outstanding performance. The second objective of this paper is to associate human capital, structural capital and relational capital with the performance of ITRI. This study employs Spearman rank correlation coefficient to study linear relationship between these three aspects indices and performance indices of ITRI. In human capital input (this aspect was divided into total personnel size, R&D personnel size, employee fluctuation rate, and average seniority), It was found that a high degree of linear correlation exists between the average employee senioritys; the coefficient was around 0.9. It not only shows that productivity of ITRI employees increased with seniority, but also confirms that human capital is the most important intangible asset of a knowledge-based organization, In terms of structural capital input, the study observed there is an extremely high positive relationship between commissioned projects and industrial service cases and the other results. These empirical findings confirm the importance of accumulated structural capital as an input element of ITRI's output. Hence, the internal system design procedure of research facilities should be planned with a far-sighted perspective, as it can highly affect the future performance development of the organization. In relational capital (this aspect was divided into seminar frequency and commissioned projects and industrial services), It was also noted a highly positive relationship with other result indices, it demonstrates the importance of relational capital as an input element of ITRI's output. This means that relational capital is equivalent with structural capital, and that its impact on the expansion effect of organization performance could continue to future years. Overall, The empirical findings conclude the high relevance of intellectual capital to the value creation process for ITRI. Hence, ITRI should not regard intellectual capital establishing activities as expenses or consumption. They should be planned with an aggressive attitude, since intellectual capital forms an important value source for ITRI's output.
以文找文
期刊論文
1.
Knight, D. J.(1999)。Employee Turnover: A Meta-analysis and Review with Implications for Research。Academy of Management Review,11(1),30。
2.
Fey, Carl F.、Björkman, Ingmar、Pavlovskaya, Antonina(2000)。The effect of human resource management practices on firm performance in Russia。The International Journal of Human Resource Management,11(1),1-18。
3.
Roos, Johan(1998)。Exploring the Concept of Intellectual Capital (IC)。Long Range Planning,31(1),150-153。
4.
Osborne, A.(1998)。Measuring Intellectual Capital: The Real Value of Companies。The Ohio CPA Journal,57(4),37-38。
5.
Abowd, J. M.(1990)。Dose performance-based managerial compensation affect corporate performance。Industrial and Labor Relations Review,43(3),52-73。
6.
Bornemann, M.、Leitner, K. H.(2002)。Measuring and Reporting Intellectual Capital: The Case of a Research Technology Organisation。Singapore Management Review,24(3),7-19。
7.
Jan, Wen-Nan、Fan, Jeng-Chiang、Jang, Chau-Ching(2002)。Intellectual Capital and Disclosure : A Study of Taiwan Electronic Industry。Journal of Industrial Forum,4(1)。
8.
Steward, Thomas A.(199410)。Your Company's Most Valuable asset。Intellectual Capital, Fortune,3,28-33。
9.
Coccia, M.(2001)。A Basic Model for Evaluating R&D Performance: Theory and Application in Italy。R&D Management,31(4),453-464。
10.
Petrash, Gordon(1996)。Dow's journey to a knowledge value management culture。European Management Journal,14(4),365-373。
11.
Sveiby, K. E.(2001)。A knowledge-based theory of the firm to guide in strategy formulation。Journal of Intellectual Capital,24(4),344-358。
12.
Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research,27(Supplement),153-192。
13.
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。
14.
Bharadwaj, Anandhi S.、Bharadwaj, Sundar G.、Konsynski, Benn R.(1999)。Information Technology Effects on Firm Performance as Measured by Tobin's Q。Management Science,45(7),1008-1024。
15.
Rogers, J. D.、Bozeman, B.(2001)。Knowledge Value Alliances: An Alternative to the R&D Project Focus in Evaluation。Science, Technology, and Human Values,26(1),23-55。
會議論文
1.
Wu, Se-Hwa、Wen, Chao-Tung、Teng, Guo-Ching(1999)。The study on the Construction mode of Content Knowledge in the innovation incubator。Conference on the Chinese Society for Management of Technology。kaohsiung。
學位論文
1.
Lee, Kuen-Chih(2000)。Study on the Relationship between Value-Driven Intellectual Capital and Corporation Value(碩士論文)。National Chung Cheng University。
2.
Lin, Liang-Yang。Measuring the Intellectual Capital of Research Institut-A Case study of opto-electronic & systems laboratories in ITRIs(碩士論文)。National Chengchi University。
3.
Lin, Ying-Fang(2002)。Study the Causes of the Difference between Market Value and Book Value of IC Design Companies -the Viewpoint of Intellectual Capital(碩士論文)。National Taiwan University。
4.
Shiu, Shu(2002)。The Impact of R&D and advertising activities: An Empirical Study in Taiwan Industries(碩士論文)。National Chengchi University。
5.
Tsai, Chi-Ti(2001)。An Empirical Study on the Difference Between the Market Value and the Book Value of Firms in the Taiwan Electronics Industry(碩士論文)。National Taiwan University。
6.
Wu, Se-Hwa(2000)。Research on the Intellectual Capital for Taiwan, s Information Service Industry(碩士論文)。National Chengchi University。
7.
Wu, Shiou-Jiuaii(2000)。The Study of Relationship among the Market Value and Book Value--An Analysis for the Taiwan rs electronic Industry(碩士論文)。National Chengchi University。
8.
Yen, Yu-Fun(2000)。The Measurement and Value-relevance of Intangible Assets-The Effects of Stock cycle and Industries(碩士論文)。Tamkangl Taiwan University。
圖書
1.
Steward, Thomas A.(1997)。Intellectual capital: The new wealth of organizations。New York。
2.
Parr, Russell L.(1991)。Investing in Intangible Assets: Finding and Profiting From Hidden Corporate Value。New York:John Wiley and Sons, Inc.。
3.
Galbraith, J. K.(1969)。The Affluent Society。London:Hamish Hamilton。
4.
Danish Agency for Development of Trade and Industry(2001)。A Guideline for Intellectual Capital Statements: A Key to Knowledge Management。Copenhagen。
5.
Industrial Technology Research Institute Case Study Project。
6.
(1999)。Intellectual Capital Report。Austraian Research Ceners。
7.
(2001)。Intellectual Capital Report。German Aerospace center。
8.
OECD(1996)。The Knowledge-based Economy, Organization for Economic Cooperation and Development。Paris:OECD。
9.
(1973)。The ITRI Almanac。
10.
(1973)。The ITRI Chronicle。
11.
Edquist, C.(1997)。Systems of innovation: Technologies, institutions and organizations。London:Pinter Publishers。
12.
Smith, Gordon V.、Parr, Russell L.(2000)。Valuation of Intellectual Property and Intangible Assets。New York:John Wiley & Sons, Inc。
13.
Sullivan, Patrick H.(2000)。Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into market Value。New York, NY:John Wiley & Sons, Inc.。
14.
Sveiby, Karl Erik(1997)。The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets。San Francisco, California:Berrett-Koehler Publishers, Inc.。
15.
Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Roots。NY:HarperColIins Publishers, Inc。
圖書論文
1.
Wen, Chao-Tung、Chen, Jiun(2001)。Knowledge Acquiring, Value Added, Diffusing and Accumulated-The Case Study of Innovation Incubator in ITRI。Taiwan's Industry Research。Yuan-Liou Inc.。
2.
Wu, Se-Hwa(2001)。Knowledge Capital and Knowledge Management。Taiwan's Industry Research。Yuan-Liou Inc.。
3.
Nonaka, I.、Reinmöller, P.、Toyama, R.(2001)。Integrated Information Technology Systems for Knowledge Creation。Handbook of Organizational Learning and Knowledge。Oxford University Press。
4.
Beverly, J.(1994)。Technology Transfer in a Time of Transition。Lab to Market-commercialization of Public Sector Technology。
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