政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/54839
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113822/144841 (79%)
造访人次 : 51772993      在线人数 : 583
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/54839


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/54839


    题名: 智慧資本、動態能力與經營績效之關聯性研究
    作者: 陳俞勳
    贡献者: 王文英
    陳俞勳
    关键词: 智慧資本
    動態能力
    經營績效
    Intellectual capital
    Dynamic capabilities
    Operating performance
    日期: 2011
    上传时间: 2012-10-30 13:58:26 (UTC+8)
    摘要: 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.
    參考文獻: 一、 中文部分
    王文英、張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期：89-117。
    王文英、李佳玲、邱紫芸，2012，智慧資本與組織學習方式對學習能力與組織績效影響之實證研究，管理學報，第29期第1卷：17-44。
    方世榮、方世杰，2004，關係資本、市場導向及組織學習對新產品開發績效之影響，交大管理學報，第24卷第2期：61-86。
    巫立宇，2006，資源、社會資本、路徑相依與動態能力之研究，管理評論，第25卷第1期：121-140。
    林義屏、黃俊英、董玉娟，2004，市場導向、組織學習、組織創新與組織績效間關係之研究，管理評論，第23卷第1期：101-134。
    吳安妮，2003，平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211期：45-54。
    吳思華、賴鈺晶、顏如妙，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
    黃俊英，2000，多變量分析，華泰書局。
    資策會，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
    榮泰生，2007，AMOS與研究方法，五南出版。
    二、 英文部分
    Aboody, D., and B. Lev. 2001. R&D productivity in the chemical industry. Working paper, New York University.
    Allen, T. J. 1977. Managing the Flow of Technology. MIT Press, Cambidge, MA.
    Barney, J. B. 1991. Firm resources and sustained competitive advantage. Journal of Management 17(1): 99– 120.
    Bassi, L. J., and M. E. van Buren. 1999. Valuing investment in intellectuall capital. International Journal of Techonology Management 18(5): 58-62
    Becker, G. S. 1976. The Economic Approach to Human Behavior. Chicago, University of Chicago Press.
    Bontis, N. 1996. There is price on your head: Managing intellectual capital strategically. Business Quarterly 60(4): 40-47.
    Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-72.
    Bontis, N., M. M. Crossan, and J. Hulland. 2002. Managing an organizational learning system by alighing stocks and flows. Journal of Management Studies 39(June): 437-469.
    Bosworth, D., and M. Rogers. 2001. Market value, R&D and intellectual property: An empirical analysis of large Australian firms. Economic Record 77: 323-337.
    Burgelman, R. A. 1994. Fading memories: A process theory of strategic business exit in dynamic environments. Administrative Science Quarterly 39(1): 24–56.
    Burgelman, R. A. 1996. A process model of strategic business exit. Strategic Management Journal 17(summer): 193–214.
    Burt, R. S. 1992. Structural Holes: The Social Structure of Competition. Harvard University Press, Cambridge, MA.
    Byrne, B. 2001. Structural Equation Modeling with AMOS: Basic Concepts, Applications, and Programming. Mahwah, NJ: Lawrence Erlbaum.
    Canibano, L., M. Garcia-Ayuso, and P. Sanchez. 2000. Accounting of intangibles: A literature review. Journal of Accounting Literature 19: 102-130.
    Carr, N. G. IT doesn’t matter Harvard Business Review 81(5) :41–49.
    Chin, W. W., and P. R. Newsted. 1999. structural equation modeling analysis with small samples using partial least squares. In Rick Hoyle (Ed.), Statistical Strategies for Small Sample Research. Thousand Oaks, Sage Publication.
    Clark, K., and T. Fujimoto. 1991. Product Development Performance: Strategy, Organiztion and Management in the World Auto Industryes. Harvard Business School Press, Cambridge, MA.
    Cohen, W. M. and D. A. Levinthal. 1990. Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly 35(1): 128-152.
    Cole, D. A. 1987. Utility of confirmatory factor analysis in test validation research. Journal of Counseling and Clinical Psychology 55: 584-594.
    Coleman, J. S. 1990. Foundations of Social Theory. Cambridge, Massachusetts, Harvard University Press.
    Collis, D. J.1994. Research note: how valuable are organizational capabilities? Strategic Management Journal 15(1): 143–152.
    Day, G. S. 1994. The capabilities of market-driven organizations. Journal of Marketing 58(4): 37-51.
    De Brentani, U., and E. J. Kleinschmidt. 2004. Corporate culture and commitment: impact on performance of international new product development programs. Journal of Product Innovation Management 21(5): 309-333.
    Deeds, D. L. 2001. The role of R&D intensity, technical development and absorptive capacity in creating entrepreneurial wealth in high technology start- ups. Journal of Engineering and Technology Management 18 (1): 29-47.
    Docking, D. S., and R. J. Dowen. 1999. Market interpretation of ISO 9000 registration. The Journal of Financial Research 22(2): 147-160.
    Dodgson, M. 1993. Organiztion learning: A review of some literature. Organization Studies 14(3): 375-394.
    Dzinkowski, R. 2000. The measurement and management of intellectual capital: An introduction. Management Accounting 78 (2): 32-36.
    Edvinsson, L. 1997. Developing intellectual capital at Skandia. Long Range Planning. 30(3): 366-373.
    Edvinsson, L., and M. S. Malone. 1997. Intellectual capital: Realizing Your Company’s True Value by Finding it’s Hidden Brainpower. New York, HarperCollins Publishers, Inc.
    Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14(4): 356-364.
    Eisenhardt, K. M., and J. A. Martin. 2000. Dynamic capabilities: What are they? Strategic Management Journal 21 (10/11): 1105-1121.
    Fornell, C., and D. F. Larcker. 1981. Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research 48: 39–50.
    Galbraith, J. K. 1969. The New Industrial State. Harmondsworth: Penguin.
    Garvin, D. A. 1984. What does “product quality” really means? Sloan Management Review 26: 25-43.
    Gassmann, O., G. Reepmeyer, and M. von Zedtwitz. 2004. Leading Pharmaceutical Innovation - Trends and Drivers for Growth in the Pharmaceutical Industry. Springer: Heidelberg.
    Gelatkanycz, M. A., B. K. Boyd, and S. Finkelstein. 2001. The strategic value of CEO external directorate networks: Implications for CEO compensation. Strategic Management Journal 22(9): 889–898.
    Grant, R. M. 1996. Prosoering in dynamically-competitive environment: Organizational capability as knowledge integration. Organization Science 7(4): 375-387.
    Grantham, C. E., and L. D. Nichols. 1997. A framework for the management of intellectual capital in the health care industry. Journal of Health Care Finance 23 (Spring): 1-19.
    Hall, R. 1992. The strategic analysis of intangible resources. Strategic Management Journal 13: 135-44.
    Hall, B. 1993. The stock market’s valuation of R&D investment during the 1980’s. American Economic Review 83 (2): 259-264.
    Hansson, B. 1997. Personnel investment and abnormal return. Journal of Human Resources, Costing and Accounting 2(2): 9-29.
    Harrison, S. and S. P. H. Sullivan. 2000. Profiting from intellectual capital. Journal of Intellectual Capital 1(1): 33-46.
    Heeley, M. 1997. Appropriating rents from external knowledge: The impact of absorptive capacity on firm sales growth and research productivity. Frontiers of Entrepreneurship Research. Babson College, Babson Park, MA.
    Helfat, C. E. 1997. Know-how and asset complementarily and dynamic capability accumulation: The case of R&D. Strategic Management Journal 18 (5): 339-360.
    Helfat, C. E., and M. A. Peteraf. 2003. The dynamic resource-based view: Capability lifecycles. Strategic Management Journal 24: 997-1010.
    Henderson, R. M., and K. B. Clark. 1990 Architectural innovation: The reconfiguration of existing product technologies and the falure of established firms. Administrative Science Quarterly 35(1): 9-30.
    Hill, C. W. L., and G. R. Jones. 2001. Strategic Management: An Integrated Approach. Boston: Houghton Mifflin.
    Hirschey, M., and J. J. Weygandt. 1985. Amortization policy for advertising and research and development expenditures. Journal of Accounting Research 23 (1): 326-335.
    Hu, L., and P. M. Bentler. 1999. Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling 6(1): 1-55.
    Hubert, S. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy and Leadership 24 (2): 10-14.
    Hurwitz, J., S. Lines, B. Montgomery, and J. Schmidt. 2002. The linkage between management practice, intangible performance and stock return. Journal of Intellectual Capital 3(1): 51-61.
    Huselid, M. A., S. E. Jackson, and R. S. Schuler. 1995. The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of Management Journal 38(3): 685–872.
    Iansiti, M., and K. B. Clark. 1994. Integration and dynamics capability: Evidence from product development in automobiles and mainframe computers. Industrial and Corporate Change 3(3): 557-605.
    Ittner, C., and D. Larcker. 1998. Are non-financial measures leading indictors of financial performance? Journal of Accounting Research 36(Supplement): 1-35.
    Jones, G. B., and W. J. Schneider. 2006. Intelligence, human capital, and economic growth: An extreme-bounds analysis. Journal of Economic Growth 11: 71-93.
    Kaplan, R. S., and D. P. Norton. 1996. Using the Balanced Scorecard as a Strategic Management System. Boston, MA: Harvard Business School Press.
    Kline, R. 1998. Principles and Practice of Structural Equation Modeling. New York, Guilford Press.
    Knight, D. J. 1999. Performance measure for increasing intellectual capital. Strategy & Leadership 27 (2):22-27.
    Kogut, B., and U. Zander. 1992. Knowledge of the firm, combinative capability-theory and practice. R&D Management 34(5): 505-516.
    Kothari, S. P., T. Laguesse, and A. Leone. 1998. Capitalization versus expensing: Evidence on the uncertainty of future earnings from current investment in PP&E versus R&D. Working Paper, University of Rochester, Simon Graduate School of Business.
    Lev, B. 2001. Intangibles: Management, Measurement, and Reporting. The Washington, DC: Brookings.
    Lim, L. L. K., and P. Dallimore. 2004. Intellectual capital: Management attitudes in service industries. Journal of Intellectual Capital 5 (1): 181-194.
    Lowe, A., C. McMahon, and S. Culley. 2004. Characterising the requirements of engineering information systems. International Journal of Information Management 24(5): 401-422.
    Luo, Y. 2000. Dynamic capabilities in international expansion. Journal of World Business 35(4): 355-378.
    Luo, Y. 2002. Capability exploitation and building in a foreign market: Implications for Multinational Enterprises. Organization Science 13(1): 48-63.
    Lynn, B. E. 1998. Performance evaluation the new economy bring the measurement and evaluation of intellectual capital into the management planning and control system. International Journal of Technology Management 16 (1): 55-71
    Makadok, R. 2001. Toward a synthesis of the resource-based and dynamic-capability views of rent creation. Strategic Management Journal 22(5): 387–401.
    Miller, M., B. D. DuPont, V. Fera, R. Jeffrey, B. Mahon, B. M. Payer , and A. Starr. 1999. Measuring and reporting intellectual capital from a diverse Canadian industry perspective: experiences, issues and prospects. Paper presented at OECD Symposium, Amesterdam.
    Molodchik, M., O. Abramova , and J. Nursubina. 2011. Intellectual capital impact on financial performance: industry effects. Working paper, National Research University Higher School of Economics, Perm, Russia.
    Nelson, R. R. 1991. Why do firms differ, and how does it matter? Strategic Management Journal 12(winter): 61–74.
    Peteraf, M. A. 1993. The cornerstones of competitive advantage. Strategic Management Journal 14(3): 179–191.
    Pennings, J. M., K. Lee , and A. Witteloostuijn. 1998. Human capital, social capital, and firm dissolution. Academy of Management Journal 41: 425-440.
    Porter, M. E. 1996. What is strategy? Harvard Business Review 74(6): 61-78.
    Riahi-Belkaoui, A. 2003. Intellectual Capital and Firm Performance of U.S. Multinational Firms. Journal of Intellectual Capital. 4(2): 215-226.
    Sanchez, R. 2004. Understanding competence-based management: Identifying and managing five 
modes of competence. Journal of Business Research 57(5): 518-532.
    Roos, G., K. Jacobsen, and A. Bainbridge. 2001. Intellectual capital analysis as a strategic tool. Strategy and Leadership 29 (3): 21-26.
    Roos, G., and J. Roos. 1997. Measuring your company’s intellectual performance. Long Range Planning 30(3): 413-426.
    Roos, J., G. Roos., L. Edvinsson, and N. C. Dragonetti. 1997. Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Express.
    Rubio, D. M., M. Berg-Weger, and S. S. Tebb. 2001. Using structural equation modeling to test for multidimensionality. Structural Equation Modeling 8(4): 613-626.
    Said, A. A., H. R. HassabElnaby., and B. Wier. 2003. An empirical investigation of the performance consequences of nonfinancial measures. Journal of Management Accounting Research 15: 193-193.
    Selznick, P. 1957. Leadership in Administration: A Socialical Interpretation. Row, Peterson, and Co., Evanston.
    Slater, S. F., and J. C. Narver. 1995. Market orientation and the learning organization. Journal of Marketing 59(3): 63-74.
    Snell, S. A., and J. W. Dean. 1992. Integrated Manufacturing and Human Resuorce Management: A human captial perspective. Academy of Management Journal 35: 467-504.
    Sougiannis, T. 1994. The accounting based valuation of corporate R&D. The Accounting Review 69 (1): 44-68.
    Street, P. A., and J. M. Fernie. 1992. BS 5750: The industry review. International Journal of Quality and Reliability Management 9(7):37-41.
    Steiger, J. H. 1990. Structural model evaluation and modification: An interval estimation approach. Multivariate Behavioral Research 25(2): 173-180.
    Stewart, T.A. 1994. Your company’s most valuable asset: Intellectual capital. Fortune 130(7): 68-74.
    Stewart, T.A. 1997. Intellectual Capital : The New Wealth of Organizations. New York, NY: Bantam Doubleday Dell Publishing Group, Inc.
    Szulanski, G. 1996. Exploring internal stickiness: Impediments to the transfer of best practice within the firm. Strategic Management Journal 17 (summer): 27-43.
    Teece, D., and G. Pisano. 1994. The dynamic capabilities of firms: An introduction. Industrial and Corporate Change 3 (3): 537-556.
    Teece, D., G. Pisano, and A. Shuen. 1997. Dynamic capability and strategic management. Strategic Management Journal 18 (7): 509-534.
    Ulrich, D. 1998. Intellectual capital = Competence x commitment. Sloan Management Review 39(Winter): 15-26.
    van Buren, M. E. 1999. A yardstick for knowledge management. Training & Development 53(5): 71-78.
    van der Meer-Koistra, J. and S. M. Zijlstra. 2001. Reporting on intellectual capital. Accounting, Auditing and Accountability Journal 14(4): 456-76.
    Verona G. and Ravasi D. 2003. Unbundling dynamic capabilities: An exploratory study on continuous product development. Industrial and Corporate Change 12 (3): 577-606
    Wernerfelt, B. 1984. A resource-based view of the firm. Strategic Management Journal 5: 171–180.
    Wu, L.Y. 2006. Resources, dynamic capabilities and performance in a dynamic environment: Perceptions in Taiwanese IT enterprises. Information & Management 43(4): 447-454.
    Wu, L.Y. 2010. Applicability of the resource-based and dynamic-capability views under environmental volatility. Journal of Business Research 63(1): 27-31.
    Zollo, M., and H. Singh. 1998. The Impact of Knowledge Codification, Experience Trajectories and Integration Strategies on the Performance of Corporate Acquisitions. Academy of Management Best Paper Proceedings, San Diego, CA.
    Zollo, M., and S. G. Winter. 2002. Deliberate learning and evolution of dynamic capabilities. Organization Science 13 (3): 339-35.
    Zott, C. 2003. Dynamic capabilities and the emergence of intraindustry differential firm performance: Insights from a simulation study. Strategic Management Journal 24(2): 97-125.
    描述: 碩士
    國立政治大學
    會計研究所
    99353008
    100
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0099353008
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    300801.pdf3121KbAdobe PDF2744检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈