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題名：智慧資本與專案績效關聯性之探討：經濟部科技專案之實證研究
書刊名：當代會計
作者：張石柱／盧文民 引用關係／吳濬豪
作者(外文)：Chang, Shur-juh／Lu, Wen-min／Wu, Chun-hao
出版日期：2010
卷期：11:2
頁次：頁179-213
主題關鍵詞：科技專案；智慧資本；執行績效；結構方程模式；Intellectual capital；Structural equation modeling；SEM；Execution performance of MOEA's technology project
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:106
  • 點閱點閱:39
本研究主要目的，在於探討智慧資本與經濟部科技專案(Technology Project of Ministry of Economic Affairs)執行績效之關聯性，採用「結構方程模式(Structural Equation Modeling, SEM)」，驗證智慧資本各構面與專案執行績效間的因果關係。藉由管控智慧資本各構面影響專案執行績效之相關變數，可有效提升專案之執行績效。實證結果發現：(1)智慧資本各構面除結構資本外，人力資本與關係資本均會顯著且正向地影響科技專案執行績效，其中又以關係資本對專案績效最能產生直接影響；(2)人力資本影響結構與關係資本，結構資本影響關係資本，最後，關係資本則對專案績效產生影響；(3)結構資本雖未能對專案績效產生直接影響，但透過關係資本的中介效果(mediating effect)，仍將對專案績效產生影響；(4)本因果模式可提供在不同情況下，影響科技專案執行績效的變數，以及最能具體代表執行績效的成果指標。
This paper aims to explore the relationship between Intellectual Capital and the execution performance by Technology Project of the Ministry of Economic Affairs. Structural Equation Modeling is employed to verify the cause-and-effect between various facets of Intellectual Capital and project execution performance. By controlling the variables on facets that influences project execution performance, specific operation items are effectively administered and performance in R&D is effectively enhanced. Empirical results suggest: (1) Each facet of Intellectual Capital with the exception of Structure Capital, and Human Capital and Relationship Capital, all have positive and significant effect on execution performance of the technology project; (2) Human Capital directly and positively affects both Relationship Capital, Structure Capital affects Relationship Capital, and finally Structure Capital influence project performance; (3) Structure Capital does not have direct effect on execution performance of the technology project, but does exercise an indirect influence through Relationship Capital's mediating effect; (4) The cause-and-effect model provides factors that influence execution performance of the technology project, under different circumstances, and provides the variables which best measure execution performance of the technology project.
Other
1.N. Al-Ali(2003)。Comprehensive Intellectual Capital Management: Step-by-Step。  new window
期刊論文
1.朱博湧、熊杏華、林裕淩、劉子衙(20050600)。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。管理學報，22(3)，277-293。new window  延伸查詢new window
2.Bontis, Nick(1999)。Managing Organizational Knowledge by Diagnosing Intellectual Capital : Framing and Advancing the State of the Fields。International Journal of Technology Management，18(5)，433-462。  new window
3.Shaikh, J. M.(2004)。Measuring and reporting of intellectual capital performance analysis。Journal of American academy of business，3(1)，439-448。  new window
4.陳怡之(20031000)。科技研究機構組織績效評估之探討。研考雙月刊，27(5)=237，62-79。  延伸查詢new window
5.Petty, Richard、Guthrie, James(2000)。Intellectual Capital Literature Review: Measurement, Reporting and Management。Journal of Intellectual Capital，1(2)，155-176。  new window
6.Hauschild, S.、Licht, T.、Stein, W.(2001)。Creating a knowledge culture。The McKinsey Quarterly，74(1)，74-81。  new window
7.Edvinsson, Leif、Sullivan, Patrick H.(1996)。Developing a model for managing intellectual capital。European Management Journal，14(4)，356-364。  new window
8.Ulrich, D.(1998)。Intellectual capital = Competence × Commitment。Sloan Management Review，39(2)，15-26。  new window
9.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
10.Dzinkowski, Ramona(2000)。The measurement and management of intellectual capital: An introduction。Management Accounting: Magazine for Chartered Management Accountants，78(2)，32-36。  new window
11.Bontis, Nick(1998)。Intellectual Capital: An Exploratory Study That Develops Measures and Models。Management Decision，36(2)，63-76。  new window
12.Bontis, Nick、Girardi, John(2000)。Teaching knowledge management and intellectual capital lessons: An empirical examination of the TANGO simulation。International Journal of Technology Management，20(5-8)，545-555。  new window
13.Knight, D. J.(1999)。Performance measures for increasing intellectual capital。Strategy & Leadership，27(2)，22-26。  new window
14.王文英、張清福(20040700)。智慧資本影響績效模式之探討：我國半導體業之實證研究。會計評論，39，89-117。new window  延伸查詢new window
15.Guthrie, J.(2001)。The Management, Measurement and The Reporting of Intellectual Capital。Journal of Intellectual Capital，2(1)，27-41。  new window
16.楊朝旭(20060300)。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  延伸查詢new window
17.Lepak, David P.、Snell, Scott A.(1999)。The human resource architecture: toward a theory of human capital allocation and development。Academy of Management Review，24(1)，31-48。  new window
18.Tseng, Chun-Yao、Goo, Yeong-Jia James(2005)。Intellectual capital and corporate value in an emerging economy: empirical study of Taiwanese manufacturers。R&D Management，35(2)，187-201。  new window
學位論文
1.林良陽(2001)。衡量研發機構智慧資本之研究--以工研院光電所為例(碩士論文)。國立政治大學。  延伸查詢new window
2.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(博士論文)。國立中央大學。new window  延伸查詢new window
圖書
1.Finkelstein, Sydney、Hambrick, Donald C.(1996)。Strategic leadership: Top executives and their effects on organizations。West Educational Publishing。  new window
2.Sullivan, Patrick H.(2000)。Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into market Value。New York, NY：John Wiley & Sons, Inc.。  new window
3.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
4.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.。  new window
5.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
其他
1.行政院國家科學委員會(2007)。中華民國科學技術統計要覽。  延伸查詢new window
2.李程東譯，Philips, Jack J., Timothy W. Bothell, and G. Lynne Snead 原著(2005)。專案管理計分卡。  延伸查詢new window
3.邱皓政(2005)。結構方程式。  延伸查詢new window
4.經濟部技術處。88-95 法人科專計畫績效考評報告。  延伸查詢new window
5.經濟部技術處。88-95 法人科專執行成效報告。  延伸查詢new window
6.經濟部技術處。88-95 科技專案執行年報。  延伸查詢new window
7.鄭秀玲與黃國綱(2005)。政府資助的產業創新活動：以工研院科專計畫為例。  延伸查詢new window
8.A. Bismuth and Y. Tojo(2008)。Creating value from intellectual assets。  new window
9.N. Bontis and A. Serenko(2009)。A causal model of human capital antecedents and consequents in the financial services industry。  new window
10.P. N. Bukh(2003)。The relevance of intellectual capital disclosure: A paradox?。  new window
11.P. N. Bukh, H. T. Larsen and J. Mouritsen(2001)。Constructing intellectual capital statement。  new window
12.G. M. De Castro and P. L. Saez(2008)。Intellectual capital in high-tech firms: The case of Spain。  new window
13.T. Hussi and G. Ahonen(2002)。Management intangible assets-a question of integration and delicate balance。  new window
14.L. A. Joia(2000)。Using intellectual capital to evaluate educational technology projects。  new window
15.H. Kerzner(1995)。Project Management: A Systems Approach to Planning, Scheduling, and Controlling。  new window
16.J. J. Moder(1988)。Network Techniques in Project Management, Project Management Handbook。  new window
17.G. J. Nicholson and G. C. Kiel(2004)。Breakthrough board performance: how to harness your board’s intellectual capital。  new window
18.C. Read, J. J. Ross, D. Dunleavy, S. Schulman and J. Bramante(2001)。eCFO: Sustaining Value in the New Corporation the Balanced-Scorecard: Measures That Srive Performance。  new window
19.J. Sáenz, N. Aramburu and O. Rivera(2009)。Knowledge sharing and innovation performance: A comparison between high-tech and low-tech companies。  new window
圖書論文
1.Jöreskog, Karl G.(1973)。A General Method for Estimating a Linear Structural Equation System。Structural Equation Models in the Social Sciences。New York：Seminar Press。  new window
 
 
 
 
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