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| Title: | 智慧資本、動態能力與經營績效之關聯性研究 |
| Authors: | 陳俞勳 |
| Contributors: | 王文英
陳俞勳 |
| Keywords: | 智慧資本
動態能力
經營績效
Intellectual capital
Dynamic capabilities
Operating performance |
| Date: | 2011 |
| Issue Date: | 2012-10-30 13:58:26 (UTC+8) |
| Abstract: | 隨著資訊時代的來臨，市場環境變動也越趨快速，企業僅擁有豐富的智慧資本已不足以創造競爭優勢，靜態的智慧資本若不透過動態能力的運用與管理，對經營績效的影響有限，將無法完全發揮智慧資本具備的價值。
本研究將動態能力視為智慧資本與經營績效間之中介變數，並將動態能力分為整合、學習與重組能力，以我國上市與上櫃企業為研究對象，排除金融保險、航運、貿易百貨與油電燃氣等特殊產業，透過問卷的發放蒐集樣本，並採用結構方程式分析，以探討智慧資本、動態能力以及經營績效間之因果關係。
研究結果發現：智慧資本除對經營績效有直接影響外，更會透過動態能力間接影響經營績效；然而，不同的智慧資本會透過不同的動態能力影響績效。人力與關係資本會同時透過整合、學習與重組能力影響績效，流程資本則透過整合與重組能力影響績效，而創新資本只透過整合能力影響績效。企業必須根據不同因果關係蓄積資源，進而培育能力，逐步提昇經營績效。
As the information era comes, the environment of market changes dramatically. Hence, having rich intellectul capitals is no longer a main factor of creating competitive strength. The value of the static intellectul capitals will be underestimated unless they are exercised and managed properly by dynamic capabilities.
This research categorizes dynamic capibilities into integration capability, learning capability, and reconfiguration capability, then places them as the mediators of intellectual capitals and operating performance. Data was collected with questionnaire from companies listed in Taiwan, excluding special industries such as financial and insurance, shipping and transpotation, trading and consumers’ goods and, oil, gas and electricity industry. Finally, the relationship of intellectul capitals, dynamic capabilities and operationg performance is clarified through structural equation modeling (SEM).
The research found that intellectul capitals affect operating performance directly and at the same time indirectly affect operating performance through dynamic capabilities. Human and relation capital affect operating performance through integration, learning, and reconfiguration capability; Process capital affects operating performance through integration and reconfiguration capability; However, Innovative capital affects operating performance through integration capability only. Therefore, to improve operating performance, firms must manage intellectual capitals and cultivate dynamic capibilities according to the cause-and-effect model. |
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| Description: | 碩士
國立政治大學
會計研究所
99353008
100 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0099353008 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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