政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34181
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113318/144297 (79%)
造访人次 : 50954489      在线人数 : 967
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34181


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/34181


    题名: 智慧資本創造活動之商業價值：以我國高科技產業訓練活動為例
    Business Value of Intellectual Capital Creating Activities:The Case of Training Activities in Taiwan High-Tech Industries
    作者: 李貴富
    贡献者: 歐進士 博士
    李貴富
    关键词: 智慧資本
    訓練活動
    商業價值
    日期: 2002
    上传时间: 2009-09-18
    摘要: 摘 要
    在知識經濟時代，智慧資本扮演非常重要的角色，智慧資本推翻了經濟學上邊際報酬遞減法則。而對於企業而言，如何創造智慧資本此課題顯得格外重要，訓練活動正提供智慧資本創造的管道，本研究以智慧資本創造活動中的訓練活動作為研究議題，探討智慧資本創造活動與商業價值的關係。
    本研究以台灣124家資訊電子業上市上櫃公司為樣本，研究期間為民國84年至民國89年，而以迴歸方式對實證資料進行分析，以了解（1）智慧資本創造活動與商業價值的關係、（2）資訊電子業營運特質與商業價值的關係，而資訊電子業營運特質與商業價值的關係又而可衍生出（2.1）資訊電子業資本密集度與商業價值的關係、（2.2）資訊電子業員工薪酬水準與商業價值的關係、（2.3）資訊電子業規模與商業價值的關係及（2.4）資訊電子業企業生命週期與商業價值的關係。
    基本分析實證結果顯示，智慧資本創造活動與商業價值成正向關係，經由進一步實證分析結果可知，（1）訓練活動投資規模不宜過小、投入時間不宜過短、增強作用不宜過弱，否則訓練活動不易產生效果。（2）資訊電子業員工擁有較貴重或較特殊化的設備時，訓練活動始能發揮其功能。（3）資訊電子業在員工素質較佳的情況下，訓練活動始能發揮；反之，在員工素質較差的情況下，投入再多的訓練活動，其成效不易顯現出。（4）訓練活動的效果不受公司規模影響。（5）企業位於成長期時，訓練活動的重要性，而當企業面臨衰退期時，其訓練活動可以延緩企業價值的降低，並有助於組織尋求再成長的機會。（6）訓練活動對員工績效有遞延影響，其遞延影響為當年度及次年度，顯示出訓練活動具有未來經濟效益。（7）訓練費用的變動對商業價值的解釋程度相當高。
    在企業營運特質方面（1）資本密集度與商業價值呈正相關，而在進一步實證分析模式中，達顯著水準。研究結果顯示資本密集度是影響商業價值的原因之一，代表資訊電子業應採用較特殊化或昂貴的機器，或是進行自動化、減少使用勞力。（2）商業價值員工薪酬水準與商業價值呈正相關，在基本分析中，達顯著水準，研究結果證實薪資報酬是影響員工達成績效的誘因之一，高薪資報酬策略的公司也較容易吸引到能力好的員工，而能力好的員工有助於創造較高的績效，（3）規模與商業價值呈正相關，在基本分析中，達顯著水準。研究結果顯示如要提高商業價值，應考慮到規模經濟的效益。（4）企業生命週期與商業價值有顯著相關，在進一步實證分析模式中，達顯著水準。研究結果顯示如要提高商業價值，應考慮到公司處於生命週期何階段，以採取相對因應的管理型態。
    Abstract

    In the era of knowledge economy, intellectual capital plays an important role. It obeys the law of marginal return diminishing in economic. However, it is more important how to create intellectual capital for the companies. In this study, training activities is the representation of intellectual capital creating activities and we study the association between the intellectual capital creating activities and business value.
    The samples of this study consist of 124 companies with the listed and OTC companies in high-tech industry during 1995 and 2000.And this study performs multiple regression analysis to know the association between the intellectual capital creating activities and business value, the association between the operating characteristics and business value. The association between the operating characteristics and business value can be divided into the relationship between the capital intensity and business value, the relationship between the compensations and business value, the relationship between the size and business value, the relationship between the business lifecycle and business value.
    In the basic empirical analysis, we found a positive relationship between intellectual capital creating activities and business value. In the advanced empirical analysis, these results imply that (1) the size of training activities investment is too small, the time of training activities is too short and the reinforcement of training activities is too weak to work. (2) if employees use valuable or specialized equipment, the training activities can work. (3) if employees’ quality is high, the training activities can work. (4) the training activities can work in any size company. (5) in the growth stage, the training activities play important role; in the declined stage, the training activities can slow down decreasing of the business value and can help companies to search for growth opportunities. (6) the intellectual capital creating activities is positively and significantly related to contemporary and subsequent business value. (7) the variation of training expense highly explains business value.
    In the operating characteristics aspect, these results imply (1) capital intensity is one of the factors which affect business value, the companies in the high-tech industry should use valuable or specialized equipment, be automated or use less labor. (2) compensation can affect labor performance, and the companies that use high-compensation strategy can recruiter high quality employees. And then high quality employees can do high performance. (3)the companies in the high-tech industry should think about benefits of economics of scale. (4) the companies in the high-tech industry should know in which stage of corporate lifecycle the company stay, and operate in the right organizational management.
    參考文獻: 參考文獻
    一、中文部分
    1. 宋其玲，2000，人力資源管理方法、組織策略及執行能力對組織績效之影響，私立中原大學企業管理研究所未出版碩士論文。
    2. 洪千惠，1993，企業教育訓練制度與經營績效之相關研究及評估，私立淡江大學管理科學研究所管理經濟組未出版碩士論文。
    3. 徐聯恩譯，Lazear, E. P.著， 2001，人力資源管理II--人力資源管理經濟分析，台北：五南圖書出版有限公司。
    4. 莊鴻德，2000，台灣國際觀光旅館教育訓練實施、員工教育訓練成效與組織績效相關性之研究，國立中正大學企業管理研究所未出版碩士論文。
    5. 陳玉玲，1998，組織內人力資本的蓄積--智慧資本管理之觀點，國立中央大學人力資源管理研究所未出版碩士論文。
    6. 許駿煒，1999，高科技產業員工教育訓練成效評估之個案研究，國立台北科技大學技術及職業教育研究所未出版碩士論文。
    7. 程德貞，1998，訓練模式與其成效之關係探討--以高科技產業為例，私立實踐大學企業管理研究所未出版碩士論文。
    8. 周齊武與Shields, M. D.，1994，科技改變、競爭、組織規模對管理會計組成問題之影響：以美國製造業公司為證，會計評論，第28期，頁103-128。
    9. 「貝瑞特、施振榮及毛治國焦點對談：產業布局應納入大陸，不必怕外移」，經濟日報，2001年7月31日，第三版。
    10. 「梭羅：（麻省理工教授）政府不應延誤企業商機」，經濟日報，2001年10月6日，第四版。
    二、英文部分
    1. Adizes, I. 1996. The 10 stages of corporate life cycles. Inc 18(14): 95-97.
    2. Arthur. J. B. 1992. The link between business strategy and industrial relations systems in American steel minimills. Industrial and Labor Relations Review 45(3)：488-506.
    3. ----------.1994. Effects of Human Resource Management System on Manufacturing Performance and Turnover. Academy of Management Journal 37(3): 670-687.
    4. Atkinson, A. A., R. Balakrishnan, P. Booth and J. M. Cote. 1997. New directions in management accounting research. Journal of Management Accounting Research 9:79-108.
    5. Barrett, A. and P. J. O. Connell. 2001. Does Training Generally Work? The Returns to In-Company Training. Industrial and Labor Relations Reviews 54(3): 647-661.
    6. Bassi, L.J., S. Cheney and D. McMurrer. 1998. A Common Standard for Measuring Training Results. Training & Development 52(3): 10.
    7. Bassi, L. J. and, D. McMurre.1998. Training Investment Can Mean Financial Performance. Training & Development 52(5): 40-42.
    8. Becker, G. S. 1975. Human Capital. Columbia University Press.
    9. Bernstein, L. A. and J. J. Wild. 2000. Analysis of Financial Statements. McGraw-Hill.
    10. Bessant, J. and J. Buckingham. 1989. Implementing Integrated Technology. Technovation 9(4): 321-333.
    11. Black, S. E. and L. M. Lynch. 1996. Human Capital Investments and Productivity. The American Economic Review 86(2): 263-267.
    12. Bouillon, M. L., B.M. Doran and P.F. Orazem. 1996. Human Capital Investment Effects on Firm Returns. Journal of Applied Business Research 12(1): 30-41.
    13. Brooking, A., P. Board and S. Jones. 1998. The Predictive Potential of Intellectual Capital. International Journal of Technology Management 16(1-3): 115-125.
    14. Brooking, A. 1996. Intellectual Capital: Core Asset for the Third Millennium Enterprise. International Thomson Business Press.
    15. Buren, M. E. V. 1999. A yardstick for knowledge management. Training & Development 53(5): 71-77.
    16. Carrell, M. R., N. F. Elbert and R. D. Hatfield. 2000. Human Resource Management: Strategies for Managing a Diverse and Global Workforce. Dryden.
    17. Cosh, A., J. Duncan and A. Hughes. 1998. Investment in Training and Small Firm Growth and Survival: An Empirical Analysis for the UK 1987-95. DFEE Publications Research Report No.36.
    18. d’Arcimoles, C. H. 1997. Human Resource Polices and Company Performance: A Quantitative Approach Using Longitudinal Data. Organization Studies 18(5): 857-874.
    19. Davenport, T. O. 1999. Human Capital: What Is It and Why People Invest It. Jossey-Bass.
    20. David, M., J. M. Jennifer and P. Banfield. 1993. Human Resource Development. W&K Publishing Co.
    21. Dyer, L. and T. Reeves. 1995. HR strategies and firm performance: What do we know and where do we need to go? International Journal of Human Resource Management 6(3): 656-670.
    22. Dzinkowski, R. 2000. The measurement and management of intellectual Capital: An introduction. Management Accounting 78(2): 32-36.
    23. Edvinsson, L. and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Roots. Harper Collins.
    24. Fey, C. F., I. Bjorkman and A. Pavlovskaya. 2000. The Effect of Human Resource Management Practices on Firm Performance in Russia. International Journal of Human Resource Management 11(1): 1-18.
    25. Furnham, A. 1997. Fire the Training Department. Across the Board 34(3): 9-10.
    26. Ghosh, D. 2001. Intellectual Capital and the Balanced Scorecard. 「我國產業智慧資本理論與實務論壇」研討會.
    27. Gomez-Mejia, L. R., D. B. Balkin and R. L. Cardy. 1998. Managing Human Resource. Prentice-Hall.
    28. Gordon, P. P. and W. R. Bukowitz. 1997. Visualizing, Measuring and Managing Knowledge. Research Technology Management 40(4): 24-31.
    29. Greene, W. H. 2000. Econometric Analysis. Prentice Hall.
    30. Greiner, L. E.1972. Evolution and revolution as organization grow. Harvard Business Review 50: 37-46.
    31. Grossman, R. J. 2000. Measuring up: Appropriate metrics help HR prove its worth. HR Magazine 45(1): 28-35.
    32. Hall, D. T. 1986. Individual and organization career development in changing times. Jossey-Bass Publisher.
    33. Hansen, D. R and M. M. Mowen. 2000. Management accounting. South-Western College Publishing.
    34. Hendricks, J. A. 1988. Applying Cost Accounting To Factory Automation. Management Accounting 70(6): 24-30.
    35. Heskett, J. L., T. O. Jones, G. W. Loveman, Sasser, W. E. J. and, L. A. Schlesinger. 1994. Putting the service-profit chain to work. Harvard Business Review 72(2): 164-174.
    36. Holzer, H. J., R. N. Block, M. Cheathea and J. H. Knott. 1993. Are Training Subsidies for Firms Effective? The Michigan Experience. Industrial and Labor Relations Review 46(4): 625-636.
    37. Howell, R. A. and S. R. Soucy. 1987. Capital Investments in the New Manufacturing Environment. Management Accounting 69(5): 26-32.
    38. Huselid, M. A, S. E. Jackson and R. S. Schuler .1997. Technical and Strategic Human Resource Management Effectiveness as Determinants of Firm Performance. Academy of Management Journal 40(1): 171-188.
    39. Ivancevich, J. M. 1995. Human Resource Management. Von Hoffman Press.
    40. Kaplan, R. S. and D. P. Norton. 1992. The Balanced Scorecard - Measures That Drive Performance. Harvard Business Review 70(1): 71-79.
    41. -------and--------. 1996. The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.
    42. Kimble, G. A.1961 Hilgard and Marquis’conditioning and learning. Prentice-Hall.
    43. Kleiman, L. S. 1997. Human Resource Management. South Hill.
    44. Knight, D.J.1999. Performance measures for increasing intellectual capital. Strategy & Leadership 27(2): 22-26.
    45. Lawler, E. III E. 1971. Corporate-Profits and Employee Satisfaction – must they be in conflict. California Management Review 14(1): 1-46.
    46. Linde, K. V., N. Horney and R. Koonce. 1997. Seven Ways to Make Your Training Department One of The Best. Training & Development 51(8): 20-22.
    47. Luehrman, T.A. 1997. What`s it worth? A general manager`s guide to valuation. Harvard Business Review 75(3):132-142.
    48. Milgrom, P. and J. Roberts. 1992. Economics, organization, and management. Prentice-Hall.
    49. Miller, V. A. 1979. The guidebook for international trainers in business and industry. American Society for Training and Development.
    50. Mitchell, T. R. 1979. Organizational Behavior. Annual Review in Psychology: 243-281.
    51. Mitchell, D. J. B. 1989. Human resource management: an economic approach. PWS-KENT.
    52. Nalder, L. 1984. Development human resource. Gulf Publishing Co.
    53. Nordhaug, O. 1993. Human Capital in organizations: competence, training, and learning. Oxford University Press.
    54. Parnes, H. 1984. People Power: Elements of Human Resource Policy. Sage.
    55. Patrick, J. 1992. Training Research and Practice. Academic Press.
    56. Petrash, G. 1996. Dow`s journey to a knowledge value management culture. European Management Journal 14(4): 365-373.
    57. Polakoff, J. C. 1990. Factory Floor Layout: Catalyst for Change. Management Review 79(11): 33-36.
    58. Roos, G. and J. Roos. 1997. Measuring Your Company’s Intellectual Performance. Long Range Planning 30(3): 413-426.
    59. Roos, G., J. Roos., N.C. Dragonetti and L. Edvinsson. 1998. Intellectual capital : navigating in the new business landscape. New York University Press.
    60. Schuler, R. S. 1995. Managing Human Resource. West Publishing Company.
    61. Schuler, R.S., S. E. Jackson, E. Jackofsky and J. W. J. Slocum. 1996. Managing human resources in Mexico: A cultural understanding. Business Horizons 39(3): 55-61.
    62. Skinner, B.F. 1953.Science and human behavior. Macmillan.
    63. Smith, K. G., T. R. Mitchell and C. E. Summer. 1985. Top Level management priorities in different stages of the organization life cycle. Academy of Management Journal 28(4): 799-820.
    64. Strassmann, P. A. 1998. The brains of the company. Across the Board 35(5): 24.
    65. Stewart, T. A. 1994. Your Company’s Most Valuable Asset: Intellectual Capital. Fortune 130(7): 28-33.
    66. ----------. 1997. Intellectual Capital. Bantam Doubleday Dell Publishing Group.
    67. Sullivan, P. H. 2000. Value-Driven Intellectual: How to convert intangible Corporate Assets into Market Value. John Wiley & sons.
    68. Sveiby, K. E. 1997. The new organizational wealth: managing & measuring knowledge-based assets. Berrett-Koehler Publishers.
    69. Tessin, M. J.1978. Once Again, Why Training. Training 15(7): 70.
    70. Thorndike, E. L.1932.The fundamentals of learning. Teachers College Press.
    71. Tobin, J. 1981. Nobel Thoughts. Across The Board 18(11): 74-76
    72. Ulrich, D.1998. Intellectual capital = competence x commitment. MIT Sloan Management Review 39(2): 15-26.
    73. Varian, H. R.1996. Intermediate Microeconomics —A Modern Approach. W.W. Norton & Company.
    74. Wah, L. 1999. Making Knowledge Stick. Management Review 88(5): 24-29.
    75. Westhead, P. and D. Storey. 1996. Management Training and Small Firm Performance: Why is the Link So Weak? International Small Business Journal 14(4): 13-24.
    76. White, G. I., A. C. Sondhi and D. Fried. 1998. The Analysis and Use of Financial Statements. John Wiley & Sons.
    77. Youndt, M.A., S. A. Snell and D. P. Lepak. 1996. Human Resource Management. Manufacturing Strategy and Firm Performance. Academy of Management Journal 39(4): 836-866.
    78. Zahra, S.A. 1999. The changing rules of global competitiveness in the 21st century. The Academy of Management Executive 13(1): 36-42.
    描述: 碩士
    國立政治大學
    會計研究所
    89353013
    91
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0089353013
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    35301301.pdf49KbAdobe PDF2793检视/开启
    35301302.pdf80KbAdobe PDF2798检视/开启
    35301303.pdf86KbAdobe PDF2817检视/开启
    35301304.pdf53KbAdobe PDF2686检视/开启
    35301305.pdf64KbAdobe PDF2702检视/开启
    35301306.pdf75KbAdobe PDF2729检视/开启
    35301307.pdf180KbAdobe PDF2983检视/开启
    35301308.pdf285KbAdobe PDF22332检视/开启
    35301309.pdf203KbAdobe PDF25295检视/开启
    35301310.pdf124KbAdobe PDF22756检视/开启
    35301311.pdf239KbAdobe PDF2971检视/开启
    35301312.pdf132KbAdobe PDF2835检视/开启
    35301313.pdf1711KbAdobe PDF21234检视/开启
    35301314.pdf184KbAdobe PDF21429检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈