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題名：智慧資本、價值創造與企業績效關聯性之研究
書刊名：中山管理評論
作者：楊朝旭 引用關係
作者(外文)：Young, Chaur-shiuh
出版日期：2006
卷期：14:1
頁次：頁43-78
主題關鍵詞：智慧資本；企業績效；價值創造；Intellectual capital；Firm performance；Value creation
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(22) 博士論文(5) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:22
  • 共同引用共同引用:0
  • 點閱點閱:88
本研究之目的為探討智慧資本三要素(即人力資本、組織資本與顧客關係資本)間的互動對企業價值創造與企業績效的影響。依據智慧資本理論文獻，本研究提出智慧資本要素之間的互動與企業價值之創造及企業績效存在正向關係之研究假設。本研究蒐集211家臺灣上市、上櫃企業之資料，然後採用迴歸及結構方程模式分析來檢測研究假說。實證結果發現智慧資本透過增加顧客利益之價值創造，對於企業績效有顯著的正面影響。因此，顧客利益之價值創造是智慧資本與企業績效間一個重要的中介變項。另外，智慧資本間的交互作用與企業價值之創造存在正向關係，此結果顯示互補性(complementarity)是智慧資本的一項重要特性。本研究之結果可幫助實務界更瞭解智慧資本的組成要素之間的相依性，及其如何透過價值的創造而對企業績效發揮乘數效果。
The purpose of this study is to investigate the relationships among intellectual capital (IC) components, value creation and firm performance. Complementarity is a central characteristic of IC. Besides, academics have traditionally been very interested in how IC reflects on the performance of firms. It appears to be worthwhile to investigate into the multiplicative effects and interdependencies of IC items. I propose that there exists positive relationships between sub-constructs of IC, value creation and firm performance regardless on industries. Based on survey data collected from CEOs of 211 Taiwanese companies, this study examines the links between three forms of IC, value creation and firm performance using regression analysis and structural equation model analysis. The empirical results indicate that there exists significant positive linkages between IC components, value creation and firm performance. Specifically, IC exhibits indirect effects on performance through the value creation of increased benefits. Benefits-increasing value creation acts as an important mediator between intellectual capital and firm performance. Additionally, the regression results show that the combination of human capital, organizational capital and customer relational capital will explain additional variance in value creation to that explained by individual IC components. This result supports the argument that it is the leveraging of these three components that allow an organization to create and sustain a competitive advantage. This study can help both academics and practitioners more readily understand the components of intellectual capital and provide insight into developing and increasing IC within an organization.
期刊論文
1.Brennan, Niamh、Connell, Brenda(2000)。Intellectual Capital: Current Issues and Policy Implications。Journal of Intellectual Capital，1(3)，206-240。  new window
2.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
3.Petty, Richard、Guthrie, James(2000)。Intellectual Capital Literature Review: Measurement, Reporting and Management。Journal of Intellectual Capital，1(2)，155-176。  new window
4.Johanson, U.、Mårtensson, M.、Skoog, M.(2001)。Mobilizing change through the management control of intangibles。Accounting, Organizations and Society，26(7/8)，715-733。  new window
5.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
6.Quinn, J. B.、Anderson. P.、Finkelstein, S.(1996)。Leveraging intellect。Academy of Management Executive，10，7-27。  new window
7.Boyd, B.(1990)。Corporate Linkages and Organizational Environment: A Test of the Resource Dependence Model。Strategic Management Journal，11(6)，419-430。  new window
8.Nerdrum, L.、Erikson, T.(2001)。Intellectual Capital: A Human Capital Perspective。Journal of Intellectual Capital，2(2)，127-135。  new window
9.Ulrich, D.(1998)。Intellectual Capital=Competence x Commitment。Sloan Management Review，39，15-26。  new window
10.Keats, B. W.、Hitt, M. A.(1988)。A causal model of linkages among environmental dimensions, macro organizational characteristics, and performance。Academy of Management Journal，31(3)，570-598。  new window
11.Barney, J.(1995)。Firm resources and sustained competitive advantage。Academy of Management Executive，9(4)，49-61。  new window
12.Dess, Gregory G.、Beard, Donald W.(1984)。Dimension of organizational task environments。Administrative Science Quarterly，29(1)，52-73。  new window
13.Farrell, C.(19931022)。A wellspring of innovation: Factories have changed relentlessly from 18th century mills to today’s worker-empowered auto plants。Business Week，56-62。  new window
14.Mouritsen, J.、Larsen, H. T.、Bukh , P. N.(2001)。Valuing intellectual capital the future: Intellectual capital supplements at Skandia。Accounting, Auditing & Accountability Journal，14(4)，399-423。  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.Yu, J.、Murphy, K. R.(1993)。Modesty bias in self-ratings of performance: A test of the cultural relativity hypothesis。Personnel Psychology，46，357-363。  new window
17.Daft, R. L.、Weick, K. E.(1984)。Toward a model of organization as interpretation system。Academy of Management Review，9(2)，284-295。  new window
18.Youndt, M. A.、Subramaniam, M.、Snell, S. A.(2004)。Intellectual capital profiles: An examination of investments and returns。Journal of Management Studies，41(2)，335-361。  new window
19.Treacy, Michael、Wiersema, Fred(1993)。Customer Intimacy and Other Value Disciplines。Harvard Business Review，71(1)，84-93。  new window
20.Upton, David M.(1995)。What Really Makes Factories Flexible?。Harvard Business Review，73(4)，74-84。  new window
21.Dixon, N. M.(1992)。Organizational Learning: A Review of the Literature with Implications for HRD Professionals。Human Resource Development Quarterly，3(1)，29-49。  new window
22.Youndt, Mark A.、Snell, Scott A.、Dean, James W. Jr.、Lepak, David P.(1996)。Human resource management, manufacturing strategy, and firm performance。Academy of Management Journal，39(4)，836-866。  new window
23.Garvin, David A.(1993)。Building a learning organization。Harvard Business Review，71(4)，78-91。  new window
24.Anderson, James C.、Gerbing, David W.(1988)。Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach。Psychological Bulletin，103(3)，411-423。  new window
25.Fornell, Claes、Larcker, David F.(1981)。Evaluating Structural Equation Models with Unobservable Variables and Measurement Error。Journal of Marketing Research，18(1)，39-50。  new window
26.Baron, Reuben M.、Kenny, David A.(1986)。The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations。Journal of Personality and Social Psychology，51(6)，1173-1182。  new window
27.Porter, Michael E.(1996)。What is strategy?。Harvard Business Review，74(6)，61-80。  new window
28.Venkatraman, N.、Ramanujam, Vasudevan(1986)。Measurement of Business Performance in Strategy Research: A Comparison of Approaches。Academy of Management Review，11(4)，801-814。  new window
29.Davidson, W. H.、Davis, S. M.(1992)。Management and Organization Principles for the Information Economy。Human Resource Management，29，365-383。  new window
30.Ulrich, D.(1993)。Profiling Organizational Competitiveness: Cultivating Capabilities。Human Resource Planning，16(3)，1-17。  new window
學位論文
1.Reed, K. K.(2000)。The dynamics of intellectual capital(博士論文)。University of Connecticut。  new window
2.Youndt, M. A.(1998)。Human resource management systems, intellectual capital, and organizational performance(博士論文)。Pennsylvania State University。  new window
圖書
1.Bontis, N.(1997)。Intellectual Capital Questionnaire。Hamilton：Institute for Intellectual Capital Research Inc.。  new window
2.Edvinsson, L.、Malone, M.(1997)。Intellectual capital。New York：Harper Business。  new window
3.Joreskog, K. G.、Sorbom, D.(1992)。USEREL: A guide to the program and applications。Chicago：Scientific Software International, Inc.。  new window
4.Kaplan, R. S.、Norton, D. P.(1996)。Translating strategy into action- the balanced scorecard。Boston, MA：Harvard Business School Press。  new window
5.Roos, J.、Roos, G.、Edvinsson, L.、Dragonetti, N. C.(1997)。Intellectual capital: Navigating in the new business landscape。New York, NY：New York University Press。  new window
6.Stewart, Thomas A.(1997)。Intellectual Capital: The New Wealth of Organizations。New York：Bantam Doubleday Dell Publishing Group, Inc.。  new window
7.Fowler, F. J. Jr.(1988)。Survey research methods。Beverly Hills。  new window
8.Becker, G. S.(1964)。Human capital: a theoretical analysis with special reference to education。New York。  new window
9.Stalk, G., Jr.、Hout, T. M.(1990)。Competing against time: How time-based competition is reshaping global markets。New York：The Free Press。  new window
10.Galbraith, Jay R.(1973)。Designing complex organizations。Addison-Wesley Publishing Company。  new window
11.Berg, Ivar(1969)。Education and jobs: The great training robbery。Praeger Publishers。  new window
12.Hair, Joseph F. Jr.、Anderson, Rolph E.、Tatham, Ronald L.、Black, William C.、Babin, B. J.(1992)。Multivariate Data Analysis。Macmillan。  new window
圖書論文
1.Snell, S.、Youndt, M.、Wright, P.(1996)。Establishing a framework for research in strategic human resource management: merging resource theory and organizational learning。Research in Personnel and Human Resource Management。Greenwich, CT：JAI Press。  new window
 
 
 
 
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