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    题名: 以平衡計分卡觀念設計智慧資本內部報導之探索性研究—以某個案公司為對象
    作者: 嚴靜錡
    Yen Chin-Chi
    贡献者: 王文英
    嚴靜錡
    Yen Chin-Chi
    关键词: 智慧資本
    策略
    平衡計分卡
    智慧資本內部報導
    Intellectual capital
    Strategy
    BSC
    Internal intellectual capital
    日期: 2003
    上传时间: 2009-09-11 17:21:47 (UTC+8)
    摘要: 隨著知識經濟時代的來臨，現代企業價值創造的主角，由過去的有形資產轉變為無形資產，為能掌握企業創造價值之過程及成效的情形下，平衡計分卡與智慧資本報導此二管理工具因應而生。
    平衡計分卡清楚表達企業願景與策略，並將策略轉化為策略性議題、策略性目標、衡量指標及行動方案，成為使短期活動與策略結合一致的策略管理工具；而智慧資本報導則能幫助企業瞭解知識如何創造、累積、共享及整合運用之過程，以進行有效之知識管理。
    其中智慧資本大致可分為四大類：人力資本、創新資本、流程資本與關係資本，分別與平衡計分卡中之學習與成長、內部流程與顧客三大構面概念上有相似之處，且兩管理制度之發展皆與策略有緊密的關聯性，故本研究以國內一生技製藥公司為研究對象，以平衡計分卡之觀念架構發展智慧資本內部報導。
    本研究採個案研究法並輔以問卷調查，藉以瞭解對於策略之達成，智慧資本內部報導所應包含之內容為何。研究結果如下：
    一、可藉由設計平衡計分卡之觀念架構與精神，以具體發展智慧資本內部報導。
    二、智慧資本內部報導所包含之智慧資本項目，應與策略有密切關聯，以藉由對這些項目之管理，以進而促進公司策略目標之達成。
    With the coming of knowledge economy, the factors of value creating had been shifting from physical assets to intangible assets. In order to capturing the processes and effects of value creation, two kinds of management tools - BSC and intellectual capital report were advocated.
    BSC expresses the vision and strategy by converting to strategic themes, strategic objectives, strategic measures, and action plans. Intellectual capital report helps organizations to deal with knowledge management via disclosing the processes of knowledge creation, capture, organization, and transmission
    The components of intellectual capital (human, innovation, process, and relationship capital) are similar to learning and growth, internal process, and customer perspective of BSC. Furthermore, these two management tools are both linked to strategy. This research adopted case study with questionnaire to develop a biopharmaceutical company’s internal intellectual capital report based on the concept of developing BSC.
    The conclusion of this research:
    1.It’s practicable to use the concept of developing BSC to form internal intellectual capital report.
    2.The items of internal intellectual capital report should be related to business strategy. It’s helpful to reach the strategy through managing the intellectual capital items.
    參考文獻: 一、中文參考文獻
    巫文玲、朱兆文，1999，台灣製藥產業（1998 /1999年），生物技術開發中心IT IS計畫。
    吳安妮，2003a，平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211期（6月）：45-54。
    ＿＿＿，2003b，平衡計分卡之精髓、範疇及整合（下），會計研究月刊，第212期（7月）：78-93。
    吳思華、黃宛華、賴鈺晶，1999，智慧資本衡量因素之研究—以我國軟體業為例，科技管理年會暨科技管理論文之研討會。
    吳思華、賴鈺晶、顏妙如等，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
    個案公司年報，2002年。
    資策會，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
    譚大純，2001，知識管理文獻之回顧與前瞻—以知識作業及知識策略為分類基礎，管理評論，第4期（10月）：93-135。
    二、英文參考文獻
    Allee, V. 1999. The art and practice of being a revolutionary. Journal of Knowledge Management 3(2): 121-131.
    Arora, R. 2002. Implementing KM- a balanced score card approach. Journal of Knowledge Management 6: 240-249.
    Bontis, N., N. C. Dragonetti, K. Jacobsen, and G. Roos. 1999. The knowledge toolbox: A review of the tools available to measure and manage intangible resources. European Management Journal 17(4): 391-402.
    Bornemann, M. and K-H. Leitner. 2002. Measuring and reporting intellectual capital: The case of a research technology organization. Singapore Management Review 24(3): 7-19.
    Brennan, N. 2001. Reporting intellectual capital in annual reports: Evidence from Irelan. Accounting, Auditing & Accountability Journal 14 (4): 423-436.
    Bukh, P. N., M. R. Johansen, and J. Mouritsen. 2002. Multiple integrated performance management systems: IC and BSC in a Software Company. Singapore Management Review 24 (3): 21-33.
    Bukh, P. N., H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capital statements. Journal of Management 17: 87-108.
    Buren, M. E. V. 1999. A yardstick for knowledge management. Training & Development Alexandria 53 (May): 71-78.
    Charan, R. and G. Colvin. 1999. Why CEOs fail. Fortune 139(June): 68-74.
    Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding it’s Hidden Brainpower. New York: HarperCollins Publishers, Inc.
    Joia, L. A. 2000. Measuring intangible corporate assets linking business strategy with intellectual capital. Journal of Intellectual Capital 1(1): 68-84.
    Kaplan, R., and D. Norton. 1992. Balanced scorecard measures that drive performance. Harvard Business Review 70 (January-February): 71-79.
    ＿＿. 1996. The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.
    ＿＿. 2001a. On balance. CFO (February): 73-77.
    ＿＿. 2001b. The Strategy Focused Organization. Harvard Business School Press.
    Lovingsson, F., S. Dell’Orto, and P. Baladi. 2000. Navigating with new managerial tools. Journal of Intellectual Capital 1 (2): 147-154.
    Mouritsen, J., P. N. Bukh, H. T. Larsen, and M. R. Johansen. 2002. Developing and managing knowledge through intellectual capital statement. Journal of Intellectual Capital 3 (1): 10-29.
    Mouritsen, J., H. T. Larsen, and P. N. Bukh. 2002. Dealing with the knowledge economy: Intellectual capital versus balanced scorecard. Working Paper, Copenhagen Business School and Aarhus School of Business.
    Mouritsen, J., H. T. Larsen, P. N. Bukh, and M. R. Johansen. 2001. Reading an intellectual capital statement: Describing and prescribing knowledge management strategies. Journal of Intellectual Capital 2 (4): 359-383.
    Naumann, E. and K. Giel. 1995. Customer Satisfaction Measurement and Management. Thomson Executive Press.
    Ordóñez de Pablos, P. 2003. Intellectual capital reporting in Spain: A comparative view. Journal of Intellectual Capital 4 (1): 61-81.
    Read, C., J. Ross, J. Dunleavy, D. S. Schulman, and J. Bramante. 2001. eCFO: Sustaining Value in the New Corporation. PriceWaterhouseCoopers.
    Patricia Ordóñez de Pablos. 2002. Evidence of intellectual capital measurement from Asia, Eroupe and the Middle East. Journal of Intelletual Capital 3 (3): 287-302.
    Smith, M. and F. Hansen. 2002. Managing intellectual property: A strategic point of view. Journal of Intellectual Capital 3(4): 366-374.
    Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. New York: Bantam Doubleday Dell Publishing Group, Inc
    描述: 碩士
    國立政治大學
    會計研究所
    91353045
    92
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0091353045
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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