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    題名: 「智慧資本之研究：管理議題探討」三年整合型計畫-子計畫五 : 社會資本、人力資本與社會資本、及結構資本與社會資本之動因及其對績效影響之整合性研究－平衡計分卡觀點
    其他題名: An Integrative Examination of the Drivers and Effects of Social Capital, Human and Social Capital, and Structural and Social Capital--Balanced Scorecard Perspective
    作者: 吳安妮
    貢獻者: 國立政治大學會計學系
    行政院國家科學委員會
    關鍵詞: 智慧資本;社會資本;人力資本;社會資本;結構資本;平衡計分卡
    日期: 2012
    上傳時間: 2012-06-26 14:59:10 (UTC+8)
    摘要: 社會資本、人力資本與社會資本、及結構資本與社會資本之動因及其 對績效影響之整合性研究－平衡計分卡觀點 自從1992 年以來，平衡計分卡已發展到與其他管理系統之整合，如管理控 制系統、及獎酬系統等之整合。時至今日，實施平衡計分卡所獲得之效益已成為 研究者所關注之研究議題。為有效地實施平衡計分卡，有二個重點研究議題：1. 如何透過組織校準(alignment)來獲取管理之綜效、及2.如何連結平衡計分卡及 「智慧資本」，俾創造企業之價值。根據Kaplan 及Norton 的長期研究結果顯示： 實施平衡計分卡非常成功的公司與其他公司間最大差異為「組織校準」程度之不 同。當總部(HQ)、策略事業單位(SBU)、策略服務單位(SSU)、部門及員工間有較 好的組織校準時，平衡計分卡之實施才能獲致最大的利益。平衡計分卡在組織校 準面可細分為內部及外部校準。內部校準包括四個層級：組織面、事業單位面、 部門或團隊面、以及員工面。就內部校準面而言，企業之總部會以各種方式來協 調不同層級之不同活動以達到組織之綜效。除內部校準外，組織亦可與外部夥 伴，如供應商、顧客、合作夥伴等達到策略之校準。因此，組織可視「校準」為 一項由上而下的管理流程。 平衡計分卡與智慧資本具有相當緊密之關係。Kaplan 與Norton(2004) 提 出：平衡計分卡可協助企業了解人力資本之就緒度及發展的情況。在相同理論架 構下，平衡計分卡亦可協助企業了解流程資本（與平衡計分卡之內部流程構面相 關）、創新資本（與平衡計分卡之內部流程構面相關）、及資訊科技資本（與平衡 計分卡之學習與成長構面相關）之就緒度與發展之情況。為了獲得策略管理之績 效，企業必須結合「組織校準」及「策略性智慧資本」，因為組織校準主要探討 組織內外部之網絡關係，而策略性智慧資本主要探討如何運用策略性智慧資本以 創造組織之價值，為了協調所有事業部門、員工、甚至外部夥伴共同創造組織最 大價值，「社會資本」實扮演著相當重要的角色。在不同組織架構層級下，或與 組織外部關係中，社會網絡皆扮演著重要的「校準」角色，因此，社會資本與人 力資本或結構資本皆具有環環相扣的關係。Burt(1997) 提出：雖然人力資本對 組織之成功相當地重要，但若無社會資本來協助判斷並創造機會，人力資本則無 用武之地；他認為，人力資本需與社會資本相結合，俾促進組織之高績效。 Fukuyama (1996)提出：社會資本為創造經濟成功及價值之基礎，近年來更成為 組織營運之核心資源。台灣企業為因應國際化而逐漸轉型為跨國企業，對跨國企 業而言，最重要之議題為不同區域的子公司或部門間廣泛的協調、溝通及不同資 源之交換。因此，跨國企業亦可稱為是一個鑲嵌於內部及外部網絡下之跨組織網 絡。Dyer 和Singh (1998)認為：公司之關鍵資源應跨越企業藩籬，並內嵌於企 業間之資源。他們因此提出四項跨組織競爭優勢之潛在資源：(1)專屬關係資產，(2)知識分享慣例，(3)互補資源及能力，及(4)有效治理(p.660)。吾人瞭解這四 項優勢如何影響公司績效表現固然重要，但亦須進一步去探討這些社會資本與其 他智慧資本，如人力資本或結構資本之關係及其對組織績效之影響情況為何？ 本研究計畫主要擬從事社會資本、人力資本與社會資本、及結構資本與社 會資本的動因及影響之整合性分析。此計畫預計為期三年：第一年擬探討社會資 本在個人、團隊與組織等不同層級之衡量、動因與影響等議題；第二年擬探討人 力資本與社會資本間之關係及其關係之動因，以及人力資本與社會資本對財務與 非財務績效之交互或中介之作用；第三年則擬探討結構資本與社會資本間之關係 及其關係之動因，以及結構資本與社會資本對財務與非財務績效之交互或中介之 作用。 本研究計畫之相關議題與方向如下所示： 1.第一年之研究議題與方向： (1) 此研究擬了解社會資本在個人層級之定義、概念與衡量。 (2) 此研究擬了解社會資本在部門或團隊層級之定義、概念與衡量。 (3) 此研究擬了解社會資本在組織層級之定義、概念與衡量。 (4) 此研究擬了解社會資本在不同層級之動因或決定因素。 (5) 此研究擬了解社會資本在不同階層對於財務與非財務績效之影響。 2.第二年之研究議題與方向： (1) 此研究擬了解人力資本於不同組織結構層級下之衡量。 (2) 此研究擬了解人力資本與社會資本間之關係。 (3) 此研究擬了解人力資本與社會資本間關係之動因。 (4) 此研究擬了解人力資本與社會資本對於財務與非財務績效之影響。 3.第三年之研究議題與方向： (1) 此研究擬了解結構資本於不同組織結構層級下之衡量。 (2) 此研究擬了解結構資本與社會資本間之關係。 (3) 此研究擬了解結構資本與社會資本間關係之動因。 (4) 此研究擬了解結構資本與社會資本對於財務與非財務績效之影響。
    An Integrative Examination of the Driver and Effects of Social Capital, Human and Social Capital, and Structural and Social Capital--Balanced Scorecard Perspective Since 1992, the balanced scorecard (BSC) has developed and integrated with other management systems, for example, management control systems, compensation system, etc. Nowadays, researchers in the BSC are really interested in the benefits of implementing it. In order to implement the BSC effectively, there are two key issues to address: how to gain organizational “alignment” to create management synergistic benefits, and how to link the BSC with “intellectual capital”(IC) to create values in the firms. Based on Kaplan and Norton’s long-term studies, organizational alignment is the biggest gap between the BSC implementation of Hall of Fame organizations and those of the other organizations. The organizations having the highest benefits from their BSC are much better at aligning the headquarters, strategic business units(SBU), strategic service units(SSU), departments, and even employees. Based on BSC practices, there are two different kinds of alignment, internal and external alignment. Internal alignment, includes four levels: corporate, business unit, department or group, and employee. Corporate headquarters have attempted different ways to coordinate different activities of different internal entities to create the benefits of synergies. Besides the internal alignment, an organization can exploit any opportunity to align with its external partners, such as suppliers, customers, and alliance partners. An organization can view “alignment” as a management process which is a top-down process. The BSC has an intimate relationship with IC. Kaplan and Norton (2004) suggest that the BSC can demonstrate human capital readiness and development situations. Using the same structure, the BSC can also enable us to understand the readiness and developmental situation of process capital (related to the internal process perspective of the BSC), IT capital (related to the learning and growth perspective of the BSC), and innovation capital (related to the internal process perspective of the BSC). In order to gain the strategic management benefits, clearly an organization has to handle two issues together: organizational alignment and strategic IC. The internal organizational alignment issue concerns the organizational structures’ interrelationship; however, the IC issue refers to the use of the strategic IC to create organizational values. In order to coordinate all business units and employees to create the alignment and the largest values for an organization, social capital plays an important role. In other words, at different levels of organizational structural or outsiders’ relationships, the social networking plays an alignment role, so social capital has a relationship with human capital or structure capital to create significantbenefits in a firm. Burt (1997) argues that although human capital is important in achieving organizational success, without social capital to identify and to develop opportunities, human capital is useless. Human capital itself can not directly create value in an organization, but may enable social capital to foster greater organizational performance. Fukuyama (1996) states that social capital is essential to create economic success and value and become the central resource of organizational operation. Because of the globalization, firms in Taiwan have become multinational corporation (MNCS). The most critical task for multinational corporation (MNCS) is the extensive coordination, communication, and exchange of different resources among subunits or subsidiaries from different locations. So the multinational corporations can be defined as inter-organizational networks that are embedded in internal and external networks. Dyer and Singh (1998) suggest that “a firm’s critical resources may span firms’ boundaries and may be embedded in interfirm resources and routines.” They introduce four potential resources of interorganizational competitive advantage: (1) relation-specific assets, (2) knowledge-sharing routines, (3) complementary resources/capabilities, and (4) effective governance (p.660). It is crucial to understand how those four advantages have impact on firms’ performances, and how this social capital influences other intellectual capitals, such as human capital or structure capital within a firm. The goal of this project is to achieve an integrative examination of the drivers and effects of social capital, human and social capital, and structural and social capital. I plan to do three-year project. The first year will explore the measurement, drivers, and effects issues of social capital at multi levels: individual, group, and organizational level. The second year will examine the relationship between human and social capital, the drivers for the relationship between human and social capital, and the interaction or mediating effects of human and social capital on financial and non-financial performance. The third year will examine the relationship between structural and social capital, the drivers for the relationship between structural and social capital, and the interaction or mediating effects of structural and social capital on financial and non-financial performance. The related topics and directions of the study are demonstrated as follows: 1. The first year’s topics and directions are as follows: (1) This study will examine the definition, concepts, and measurement of social capital at individual level. (2) This study will examine the definition, concepts, and measurement of social capital at group level. (3) This study will examine the definition, concepts, and measurement of social capital at organizational level.(4) This study will examine the drivers or determinants of social capital at different levels. (5) This study will examine the effects of social capital on financial and non-financial performance at different levels. 2. The second year’s topics and directions are as follows: (1) This study will examine the measurement of human capital at different levels of organizational structures. (2) This study will examine the relationship between human and social capital at different levels. (3) This study will examine the drivers for the relationship between human and social capital at different levels. (4) This study will examine the interaction or mediating effects of human and social capital on financial and non-financial performance at different levels. 3. The third year’s topics and directions are as follows: (1) This study will examine the measurement of structural capital at different levels of organizational structures. (2) This study will examine the relationship between structural and social capital at different levels. (3) This study will examine the drivers for the relationship between structural and social capital at different levels. (4) This study will examine the interaction or mediating effects of structural and social capital on financial and non-financial performance at different levels.
    關聯: 基礎研究
    學術補助
    研究期間:10108~ 10207
    研究經費:1044仟元
    資料類型: report
    顯示於類別:[會計學系] 國科會研究計畫

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