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Title:	組織文化、智慧資本、組織學習以及績效間關係之探討 The Relationship among Organizational Culture, Intellectual Capital, Organizational Learning and Performance
Authors:	邱紫芸 Chiu,Tzu Yun
Contributors:	王文英邱紫芸 Chiu,Tzu Yun
Keywords:	組織文化智慧資本組織學習組織績效 Organizational culture Intellectual capital Organizational learning Organizational performance
Date:	2009
Issue Date:	2010-12-08 01:52:50 (UTC+8)
Abstract:	在此知識經濟時代中，企業之價值活動不再止於有形資源，文化及知識層面之投入與維護才是真正影響企業運作、創造價值之關鍵因素。又文化對智慧資本、組織學習方式及能力間有著根本性的影響，且各構面需經由一定的配合，方能達成更高的企業績效。有鑑於此，本研究以國內企業為研究對象，並透過問卷調查法與統計分析法，探討不同組織文化下企業對智慧資本重視程度之差異，以及智慧資本與組織學習方式、組織學習能力及績效間之關係，發現之結果如下：一、不同文化下之企業，對智慧資本的重視程度存在差異。二、企業對智慧資本之重視程度確實會影響其所採行之組織學習方式。三、組織學習方式有助於學習能力的培養與累積。四、組織學習能力愈高則愈能提升組織績效。 In a knowledge-based economy, the value creation activities of the companies were no longer limited to tangible resources. Instead, the input and maintenance of culture and knowledge have become the vital factors that influence business operation and value creation most. Culture fundamentally affects intellectual capital, organizational learning style, and learning capability. Moreover, every factor mentioned above has to be coordinated to make a company more profitable. Accordingly, this study employed questionnaire survey method involving domestic public enterprise subjects and statistics analysis to examine whether the degree to which intellectual capital component is being emphasized differs among various corporate cultures. Furthermore, this study investigated the relationship among intellectual capital, organizational learning style, learning capability, and performance. The results are as follows: 1. The degree to which intellectual capital component is being emphasized differs among various corporate cultures. 2. The degree to which intellectual capital component is being emphasized does influence the organizational learning styles companies adopted. 3. Organizational learning styles are helpful to develop and accumulate learning capability. 4. Stronger organizational learning capability can enhance organizational performance.
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Description:	碩士國立政治大學會計研究所 97353008 98
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0097353008
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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