政府部門智慧資本指標發展之研究：以我國審計單位為例_

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題名：	政府部門智慧資本指標發展之研究：以我國審計單位為例
書刊名：	當代會計
作者：	陸永旭／彭火樹／賴森本
作者(外文)：	Lu, Yung-hsu／Peng, Huoshu／Lai, Sen-been
出版日期：	2006
卷期：	7:1
頁次：	頁57-102
主題關鍵詞：	智慧資本；政府部門；Intellectual capital；Public sector
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(3) 博士論文(1) 專書(0) 專書論文(0) 排除自我引用:3 共同引用:0 點閱:79

Other
1.	N. Al-Ali(2003)。Comprehensive Intellectual Capital Management: Step-by-Step。

期刊論文
1.	Lim, Lynn L. K.、Dallimore, Peter(2004)。Intellectual Capital: Management Attitudes in Service Industries。Journal of Intellectual Capital，5(1)，181-194。
2.	Mavridis, Dimitrios G.(2004)。The intellectual capital performance of the Japanese banking sector。Journal of Intellectual Capital，5(1)，92-115。
3.	Bontis, N.(2004)。National Intellectual Capital Index: A United Nations Initiative for the Arab Region。Journal of Intellectual Capital，5(1)，13-39。
4.	Bukh, P. N.、Larsen, H. T.、Mouritsen, J.(2002)。Multiple Integrated Performance Management Systems。IC and BSC in a Software Company. Singapore Management Review，24(3)，21-33。
5.	Heng, Michael S. H.(2001)。Mapping Intellectual Capital in a Small Manufacturing Enterprise。Journal of Intellectual Capital，2(1)，53-60。
6.	Stewart, T. A.(1994)。Your companyâs most valuable asset: Intellectual capital。Fortune，130(7)，68-74。
7.	Rennie, M.(1999)。Accounting for knowledge assets: Do we need new financial statement?。Int. J. Technology Management，18，648-659。
8.	Kam, W. P.、Kiese, M.、Singh, A.、Wong, F.(2003)。The pattern of innovation in Singapore's manufacturing sector。Singapore Management Review，25(1)，1-34。
9.	Bukh, Per Nikolaj、Larsen, Heine Thorsgaard、Mouritsen, Jan(2001)。Constructing intellectual capital statements。Scandinavian Journal of Management，17(1)，87-108。
10.	Johanson, U.、Mårtensson, M.、Skoog, M.(2001)。Mobilizing change through the management control of intangibles。Accounting, Organizations and Society，26(7/8)，715-733。
11.	Mouritsen, J.、Larsen, H. T.、Bukh, P. N. D.(2001)。Intellectual Capital and the 'Capable Firm': Narrating, Visualizing and Numbering for Managing Knowledge。Accounting, Organizations and Society，26(7/8)，735-762。
12.	Youndt, M. A.、Subramaniam, M.、Snell, S. A.(2004)。Intellectual capital profiles: An examination of investments and returns。Journal of Management Studies，41(2)，335-362。
13.	Guthrie, James、Petty, Richard(2000)。Intellectual Capital: Australian Annual Reporting Practices。Journal of Intellectual Capital，1(3)，241-251。
14.	Chen, J.、Zhu, Z.、Yuan Xie, H.(2004)。Measuring Intellectual Capital: a New Model and Empirical Study。Journal of Intellectual Capital，5(1)，195-212。
15.	Ulrich, D.(1998)。Intellectual capital = Competence × Commitment。Sloan Management Review，39(2)，15-26。
16.	Mouritsen, J.、Bukh, P. N.、Larsen, H. T.、Johansen, M. R.(2002)。Developing and Managing Knowledge through Intellectual Capital Statements。Journal of Intellectual Capital，3(1)，10-29。
17.	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。
18.	Bontis, Nick、Dragonetti, Nicola C.、Jacobsen, Kristine、Roos, Goran(1999)。The knowledge toolbox: A review of the tools available to measure and manage intangible resources。European Management Journal，17(4)，391-402。
19.	Dzinkowski, Ramona(2000)。The measurement and management of intellectual capital: An introduction。Management Accounting: Magazine for Chartered Management Accountants，78(2)，32-36。
20.	Ordoñez de Pablos, Patricia(2003)。Intellectual Capital Reporting in Spain: A Comparative View。Journal of Intellectual Capital，4(1)，61-81。
21.	Ingraham, P. Wallace、Selden, S. C.、Moynihan, D. P.(2000)。People and Performance: Challenges for the Future Public Service--the Report from the Wye River Conference。Public Administration Review，60(1)，54-60。
22.	Brennan, N.(2001)。Reporting intellectual capital in annual reports: Evidence from Ireland。Accounting, Auditing & Accountability Journal，14(4)，423-436。
23.	Agor, Weston H.(1997)。The measurement, use and development of intellectual capital to increase public sector productivity。Public Personnel Management，26(2)，175-186。
24.	Kaiser, Henry F.(1970)。A second generation little jiffy。Psychometrika，35(4)，401-415。
25.	Yli-Renko, Helena、Autio, Erkko、Sapienza, Harry J.(2001)。Social Capital, Knowledge Acquisition, and Knowledge Exploitation in Young Technology-Based Firms。Strategic Management Journal，22(6/7)，587-613。

圖書
1.	Sveiby, K. E.(1997)。The New Organization Wealth: Managing and Measuring Knowledge-based Assets。San Francisco, CA：Berrett-Koehler Publishers。
2.	Hatcher, Larry(1998)。A Step-by-step Approach to Using the SAS System for Factor Analysis and Structural Equation Modeling。Cary, NC：SAS Institute, Inc.。
3.	Hair, J. F.、Anderson, R. E.、Tatham, R. L.、Black, W. C.(1995)。Multivariate data analysis with readings。Upper Saddler River, NJ：Prentice-Hall。
4.	Roos, J.、Roos, G.、Dragonetti, N. C.、Edvinsson, L.(1998)。Intellectual capital: Navigating in the New Business Landscape。New York：New York University Press。
5.	Sullivan, Patrick H.(2000)。Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into market Value。New York, NY：John Wiley & Sons, Inc.。
6.	Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。
7.	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.。
8.	Hoyle, R. H.(1995)。Structural Equation Modeling: Concepts, Issues, and Applications。Sage。
9.	Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。

其他
1.	財政部統計處(2000)。會計師事務所服務調查報告。延伸查詢
2.	張君強(1999)。專業服務業知識管理之研究--以會計師事務為例。延伸查詢
3.	審計部(1999)。審計報告書，台北：監察院審計部。延伸查詢
4.	審計部(2001)。審計報告書，台北：監察院審計部。延伸查詢
5.	賴森本(2001)。政府審計人員考用配合情形之研究。延伸查詢
6.	Bornemann, M., and Leitner, K.(2002)。Measuring and reporting intellectual capital: the case of a research technology organization。
7.	Bounfour, H.(2003)。The IC-dVAL approach。
8.	Bozzolan, S., Favotto, F. and Ricceri, F.(2003)。Italian annual intellectual capital disclosure: an empirical analysis。
9.	Caddy, I., Guthrie, J. and Petty, R.(2001)。Managing orphan knowledge: current Australasian best practice。
10.	Cumby, J., and Conrod, J.(2001)。Non-financial performance measures in the Canadian biotechnology industry。
11.	Delgado-Gomez, J. M., Ramirez-Aleson, M. and Espitia-Escuer, M. A.(2004)。Intangible resources as a key factor in the internationalization of Spanish firms。
12.	Fletcher, A., Guthrie, J., Steane, P., Roose, G. and Pike, S.(2003)。Mapping stakeholder perceptions for a third sector organization。
13.	Fruin, W. M.(1997)。Knowledge Works: Managing Intellectual Capital at Toshiba。
14.	Government Accountability Office(2005)。About GAO。
15.	Goh, P. C., and Lim, K. P.(2004)。Disclosing intellectual capital in company annual reports: evidence from Malaysia。
16.	Heckman, J. J.(2003)。China's investment in human capital。
17.	Klaila, D., and Hall, L.(2000)。Using intellectual assets as a success strategy。
18.	Lynn, B. E.(1999)。Culture and intellectual management: a key factor in successful ICM implementation。
19.	Nilson, C., and Ford, D.(2004)。Introducing intellectual potential--the case of Alfa Laval。
20.	Peppard, J., and Rylander, A.(2001)。Using an intellectual capital perspective to design and implement a growth strategy: the case of APiON。
21.	Petrash, G. P., and Bukowitz, W. R.(1997)。Visualizing, measuring, and managing knowledge。
22.	Rastogi, N. P.(2000)。Knowledge management and intellectual capital -- the new virtuous reality of competitiveness。
23.	Riahi-Belkaoui, A.(2003)。Intellectual capital and performance of US multinational firms: a study of the resource-based and stakeholder views。
24.	Roos, J., Roos, G., Edvinsson, L. and Dragonetti, N. C.(2003)。Intellectual property strategy and future challenge of Japanese companies。
25.	Schwartz, R. W., and Pogge, C.(2000)。Physician leadership is essential to the survival of teaching hospitals。
26.	United National Development Programme(UNDP)(1998)。United National Development Programme(UNDP) Raising Capacity of the Arab Workforce for the Global Information-Based Economy。
27.	Utunen, P.(2003)。Identify, measure, visualize your technology assets。
28.	Villalonga, B.(2004)。Intangible resources, Tobin's q, and sustainability of performance differences。
29.	Wyatt, A.(2002)。Toward a financial reporting framework for intangibles: insights from the Australian experience。
30.	Xiao, J., and Lo, L. N. K.(2003)。Human capital development in Shanghai: lessons and prospects。
31.	Zucker, L. G., Darby, M. R. and Brewer, M. B.(1994)。Intellectual capital and the birth of U.S. biotechnology enterprises。

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