| Abstract: | 本期之整合研究架構涵蓋國家層級、組織層級、團隊層級、以及個人層級之研究；而智慧資本之研究構面則包含人力資本、結構資本、社會資本、以及創新資本；研究變項則兼具前因變項與後果變項。前四位OB/HR老師將持續前兩期與智慧資本相關的研究，繼續從事國家層級的智慧資本研究，分析四十個主要國家的智慧資本趨勢，並探討國家智慧資本與國家文化之適配度是否能解釋國家之經濟發展。另外，檢視企業採行環境管理、知識活動與人力資本累積對環境績效之影響。另一研究則試圖了解組織變革下，人力資本、結構資本以及社會資本的變動，對個人、團體及組織效能之影響。此外，有別於以往肯定人力資本對個人與組織的正向影響，嘗試檢視人力資本是否也可能成為組織的負擔。 後四位會計的老師，將以平衡計分卡為出發點，探討社會資本（外部智慧資本）與人力資本及結構資本（內部智慧資本）對公司之財務績效及非財務績效之影響。另外，藉由創新投入與產出之間的關聯性，以跨國比較的方式分析在不同財務報導的環境及制度下，研發支出與專利品質之間的關係。另一子計畫將從不同的創新資本的觀點，主要探討組織內部創新能力的深度與廣度是否會對策略聯盟、吸收能力、創新速度、與企業績效之間的關係產生催化的作用。最後一個子計畫擬從組織內部與外部社會資本之網絡關係，探討哪些重要的決定因素會影響家族企業之接班佈局，與其對企業之經營績效與股東財富產生影響。
This integrated project covers national, organizational, group, and individual levels studies. The components of intellectual capital include human capital, structural capital, social capital, and innovation capital with antecedents and performances embedded in the research framework. The first four OB/HR professors explore the following subjects: (1) trend analysis of 40-country intellectual capital and the impact of alignment of national intellectual capital and national culture on GDP performance; (2) the impact of environment management, knowledge activities, and human capital accumulation on environmental performance; (3) under organizational change, how human capital, structural capital, and social capital influence group and organizational performance; and (4) different from the traditional approach, the study would like to examine whether there is also negative impact of human capital on organizational performance. The second four accounting professors would like to explore the following subjects: (1) based on balance score card concept, whether social capital, human capital, and structural capital has influence on both tangible and intangible performance; (2) under various financial reporting systems and conditions, a cross-cultural analysis will be conducted to examine the connection of R&D investments and patent quality; (3) from different innovation capital point of view, another study investigates whether the depth and breadth of innovation capability will facilitate the relationships between strategic alliance, absorption ability, innovation speed and firm performance; and (4) the last study looks into how internal and external social capital would influence succession planning, firm performance, and stockholders’ wealth. |
