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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59225


    Title: 公司策略擬定對智慧資產的投資及績效表現的影響－以台灣飯店業為例
    Relationship Between Strategic Orientation, Investment in Intellectual Capital and Firm Performance in Hospitality Industry in Taiwan.
    Authors: 朱麗
    Julia Sadykova
    Contributors: 吳啟銘
    Chiming Wu
    朱麗
    Julia Sadykova
    Keywords: 智慧資產投資
    策略
    公司績效表現
    台灣
    旅館業
    Intellectual capital investments
    Strategic orientation
    Firm performance
    Taiwan
    Lodging industry
    Date: 2012
    Issue Date: 2013-09-02 15:15:36 (UTC+8)
    Abstract: This study seeks to investigate the extent of the impact of intellectual capital on profitability, as well as the relationship among intellectual capital elements in lodging industry firms pursuing different strategic orientations (differentiation or low-cost leadership). Basing these arguments in the resource-based view and using listed hotels in Taiwan, this study conducts multiple regression analysis in order to estimate the impact of investment in three different intellectual capital types (systems capital, customer capital and human capital) on firm performance. Results show that investments in systems capital and human capital directly enhance firm profitability; hence the most important ones. However investment in customer capital has to be interrelated with systems capital for all the firms studied, or interrelated with human capital for firms pursuing differentiation strategy in order to gain incremental positive interaction effect on profitability. In addition, human capital contributes more to performance of differentiators, than low-cost leaders. This study helps managers to identify relevant intellectual capital elements that are essential and consistent with the firm strategic orientation and important to enhance financial performance. Current research is also useful for independent investors of hospitality industry in terms of uncovering important variables that have to be added to the evaluation model of lodging. Finally, this study reveals theoretical implications for further research in the customer services arena.
    This study seeks to investigate the extent of the impact of intellectual capital on profitability, as well as the relationship among intellectual capital elements in lodging industry firms pursuing different strategic orientations (differentiation or low-cost leadership). Basing these arguments in the resource-based view and using listed hotels in Taiwan, this study conducts multiple regression analysis in order to estimate the impact of investment in three different intellectual capital types (systems capital, customer capital and human capital) on firm performance. Results show that investments in systems capital and human capital directly enhance firm profitability; hence the most important ones. However investment in customer capital has to be interrelated with systems capital for all the firms studied, or interrelated with human capital for firms pursuing differentiation strategy in order to gain incremental positive interaction effect on profitability. In addition, human capital contributes more to performance of differentiators, than low-cost leaders. This study helps managers to identify relevant intellectual capital elements that are essential and consistent with the firm strategic orientation and important to enhance financial performance. Current research is also useful for independent investors of hospitality industry in terms of uncovering important variables that have to be added to the evaluation model of lodging. Finally, this study reveals theoretical implications for further research in the customer services arena.
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    Description: 碩士
    國立政治大學
    企業管理研究所
    100355071
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100355071
    Data Type: thesis
    Appears in Collections:[Department of Business Administation] Theses

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