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    Title: 組織文化、智慧資本與組織績效之關係： 知識運用能力的干擾效果
    The relationship among organizational culture, intellectual capital and organizational performance: The moderating effect of knowledge process capability
    Authors: 廖婉鈞
    Liao, Wan Chun
    Contributors: 林月雲
    廖婉鈞
    Liao, Wan Chun
    Keywords: 智慧資本
    組織文化
    獲得型流程能力
    保護型流程能力
    Intellectual capital
    organizational culture
    acquisition process capability
    protection process capability
    Date: 2010
    Issue Date: 2013-09-03 14:37:53 (UTC+8)
    Abstract: 過去研究多直接探討智慧資本與組織績效之關係，隱含假設擁有智慧資本就對組織有利，卻忽略了擁有資源更要懂得使用才能創造價值，哪些因素能促使員工善加運用智慧資本甚少被探討，故本研究整合資源基礎理論與體制理論，主張組織文化的同形力量可指引成功方向，引導組織成員共同運用智慧資本以提升績效，同時，若能各自搭配兩種知識運用能力：(1)獲得型流程能力，適時更新、改善智慧資本內涵，有助於企業因應外界環境變遷；以及(2)保護型流程能力，妥善保護智慧資本，避免被競爭對手模仿或竊取，以延長智慧資本所創造的競爭優勢；將有助於強化智慧資本與組織績效的正向關係。
    本研究針對台灣上市上櫃公司隨機抽樣一千家企業發放問卷，問卷分成總經理版與部門經理版，各自寄送，當同一家公司總經理版回卷一份且部門經理版回卷兩份以上才視為有效問卷，最後配對成功樣本為160筆，採用階層迴歸驗證假設，並針對達顯著水準的交乘項繪製交互作用圖，圖中每一條線皆進行簡單斜率檢定，以確認斜率是否顯著不為零。分析結果顯示，組織文化與知識運用能力的交互效果確實會影響智慧資本與績效之關係，不同智慧資本類型需搭配不同的組織文化與知識運用能力組合才能提升組織績效，特別是人力資本的部分，若企業缺乏知識更新機制，需給予員工適當工作彈性或鼓勵創新，才能發揮人力資本對績效的正向影響，否則人力資本甚至會負向影響績效。
    為了更細膩了解各產業是否具有特殊現象，本研究又進一步將樣本分為製造業、服務業和高科技產業，補充分析前述研究假設，結果確實呈現各產業重視不同的智慧資本類型，以及個別利於績效提升的智慧資本、組織文化與知識運用能力組合，本研究試圖提供理論解釋與管理意涵，以期彌補過去文獻缺口，並協助實務界發揮智慧資本之真正價值。
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