簡易檢索 / 詳目顯示

回結果列表
研究生： 陳文志
Wen-Chih Chen
論文名稱： 智慧資本對企業績效之影響研究，以台灣設計業為例
The Impact of Intellectual Capital on Business Performance - A Study of Taiwanese Design Industry
指導教授： 董澤平
Dong, Tse-Ping
學位類別： 碩士
Master
系所名稱： 國際人力資源發展研究所
Graduate Institute of International Human Resource Developmemt
論文出版年： 2009
畢業學年度： 97
語文別： 中文
論文頁數： 133
中文關鍵詞： 智慧資本 、企業績效 、設計業 、知識管理 、部份最小平方法
英文關鍵詞： Intellectual Capital, Business Performance, Design Industry, Knowledge Management, Partial Least Squares (PLS)
論文種類： 學術論文
相關次數： 點閱：144  下載：8 
分享至:
查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報

    • 台灣已逐漸轉型成為知識經濟的國家，瞭解智慧資本如何為企業創造價值也日益重要。因此，本實證研究探討智慧資本如何影響企業績效，並以台灣設計業作為研究對象。

    　　本研究採用智慧資本問卷來衡量智慧資本，包含人力資本、結構資本、關係資本三個構面。樣本母體為台灣設計業主管，共取得八十七份有效樣本。問卷資料以部份最小平方法及複迴歸向後刪除法進行分析，並獲得以下結論：

    一、部份最小平方法分析指出智慧資本確實對台灣設計業之績效有顯著影響；人力資本對結構資本、結構資本對關係資本、關係資本對企業績效皆呈正相關，且研究模型對較年輕、或人數較少之設計公司有較高之解釋力。

    二、複迴歸結果亦證實智慧資本對台灣設計業績效有顯著影響。分析結果不僅指出設計業的產業特性，亦探討設計業之改進空間。此外，複迴歸分析改善部份最小平方法之分析缺點，所有模型對台灣設計業績效都有高度解釋力。

    　　最後，本研究針對台灣政府、設計業主管、及未來研究方向提供具體建議。

    Transforming into a knowledge-based economy, there is an increasing need for Taiwan to explore how intellectual capital creates value for companies. Thus, this empirical study aims to understand how intellectual capital influences the business performance, specifically in the context of Taiwanese design companies.
    An Intellectual capital questionnaire was adopted to measure the intellectual capital components, including human capital, structural capital, and relational capital. The population is managers of Taiwan’s design companies. 87 samples are collected and the data are analyzed by Partial Least Squares (PLS) and multiple regression through backward elimination method.
    The conclusions are listed below:
    1. PLS analysis pointed out that intellectual capital does have significant influence on Taiwanese design companies’ performance. The positive influence of human capital to structural capital, structural capital to relational capital, and relational capital to business performance are proved to be significant. However, the model has higher explanatory power on younger companies or companies with fewer employees, which left room for future research improvement.
    2. Multiple regression results proved intellectual capital’s significant impact on business performance. The outcomes discovered the characteristics of Taiwanese design industry and pointed out room for the industry’s improvement. Also, it improves the problem of PLS analysis. All the models have high explanatory power over Taiwanese design companies performance.
    Also, some recommendations for the government, Taiwanese deign company managers, and future researches were provided.

    TABLE OF CONTENTS Abstract I Table of Contents II List of Figures IV List of Tables IV CHAPTER I. INTRODUCTION 1 Background of the Study 1 Questions of the Study 2 Purposes of the Study 3 Significance of the Study 3 Delimitations and Limitations 4 Definition of Terms 5 CHAPTER II. LITERATURE REVIEW 7 Literature of Intellectual Capital and Business Performance 7 Literature of Taiwanese Design Industry 16 CHAPTER III. Research Methods 19 Research Hypotheses 19 Conceptual Framework 20 Research Procedure 21 Measurement Instrument 23 Data Analysis Methods 24 CHAPTER IV. DESCRIPTIVE STATISTICS, PLS FINDINGS AND DISCUSSION 30 Descriptive Statistics 30 Descriptive Statistics Discussion 37 Validity and Reliability of the Measurement Instrument 37 PLS Findings 39 PLS Findings Discussion 45 CHAPTER V. MULTIPLE REGRESSION FINDINGS AND DISCUSSION 48 Multiple Regression Findings 48 Multiple Regression Findings Discussion 83 CHAPTER VI. CONCLUSIONS AND RECOMMENDATIONS 84 Conclusions 84 Recommendations 88 REFERENCES 92 APPENDIX A: INTELLECTUAL CAPITAL QUESTIONNAIRE (Bontis, 1997) 96 APPENDIX B. SURVEY OF THIS STUDY 104 APPENDIX C. LIST OF EXPERTS 110 APPENDIX D. MATRIX OF LOADINGS AND CROSS-LOADINGS 111 APPENDIX E. MULTIPLE REGRESSION RESULTS 114 LIST OF FIGURES Figure 3.1 Conceptual framework of this study 20 Figure 3.2 Research process 22 Figure 3.3 Methodological approach to test research hypotheses using PLS 26 Figure 4.1 Major Structural Model 43 Figure 4.2 Structural Models of Different Samples Groups 46 LIST OF TABLES Table 2.1 Definition of Intellectual Capital 9 Table 2.2 Connotations of Intellectual Capital 10 Table 2.3 Intellectual Capital Components 12 Table 2.4 Measurement Indicators of Intellectual Capital 14 Table 2.5 Taiwan Design Center Classification of the Design Industry 18 Table 3.1 Coding System Used in SPSS Data Analysis 27 Table 4.1 Data of Variables by Entries and Values 30 Table 4.2 Human Capital by Likert Scale, Mean, and Standard Deviation 33 Table 4.3 Structural Capital by Likert Scale, Mean, and Standard Deviation 34 Table 4.4 Relational Capital by Likert Scale, Mean, and Standard Deviation 35 Table 4.5 Top Five Intellectual Capital Responses 36 Table 4.6 Bottom Five Intellectual Capital Responses 36 Table 4.7 Cronbach’s α Value of Survey Instrument 38 Table 4.8 PLS Loadings 39 Table 4.9 Reliable Items－Comparing Studies in Canada, Malaysia, Portugal and Taiwan 40 Table 4.10 Factor Loadings 42 Table 4.11 Measurement Model Results 42 Table 4.12 PLS Path Analysis Results 43 Table 4.13 Summary of PLS Direct and Indirect Effects 44 Table 5.1 Multiple Regression Results of Market Leadership Indicators in the Final Equations 49 Table 5.2 Multiple Regression Results of Financial Performance Indicators in the Final Equations 66 Table 5.3 Percentage of Counts of Significant Independent Variables Appearing in Each Constructs 83

    2003-2006 Taiwan cultural and creative industry relevant statistics. (n. d.). Retrieved January 14, 2009, from http://www.cci.org.tw/
    Bassi, L. J., & Van Buren, M. E. (1999). Valuing investments in intellectual capital. Technology Management, 18(5), 414-432.
    Birkinshaw, J., Morrison, A., & Hulland, J. (1995). Structural and competitive determinants of a global integration strategy. Strategic Management Journal, 16, 637-655.
    Bontis, N. (1996). There's a price on your head: Managing intellectual capital strategically. Business Quarterly, 60(4), 40-47.
    Bontis, N. (1997). Intellectual capital questionnaire. Hamilton: Canada: Institute for Intellectual Capital Research Inc.
    Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2), 63-76.
    Bontis, N. (1999). Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field. International Journal of Technology Management, 18(5-8), 433-462.
    Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1), 41-60.
    Bontis, N. (2002). World congress of intellectual capital readings. Boston: Elsevier Butterworth Heinemann KMCI Press.
    Bontis, N., Crossan, M., & Hulland, J. (2002). Managing an organizational learning system by aligning stocks and flows. Journal of Management Studies, 39, 437-469.
    Bontis, N., Keow, W. C. C., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85-100.
    Brooking, A., Board, P., & Jones, S. (1998). The predictive potential of intellectual capital. Technology Management, 16(1-3), 115-125.
    Bukh, P. N., Larsen, H. T., & Mouritsen, J. (1999). Developing intellectual capital statements: Lessons from 23 Danish firms. International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects. Amsterdam.
    Burns, T., & Stalker, G. M. (1961). The management of innovation. London: Tavistock.
    Cabrita, M. D. R., & Bontis, N. (2008). Intellectual capital and business performance in the Portuguese banking industry. International Journal of Technology Management, 43(1-3), 212.
    Chen, J., Zhu, Z., & Xie, H. Y. (2004). Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital, 5(1), 195-212.
    Chen, M. C. (2001). The effect of information technology investment and intellectual capital on business performance. Unpublished National Central University, Taoyuan County, Taiwan.
    Chen, M. C., Cheng, S. J., & Hwang, Y. (2006). An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance. Journal of Intellectual Capital, 6(2), 159-176.
    Chin, W. W. (1998). The partial least squares approach to structural equation modeling. in G. A. Marcoulides. In G. A. Marcoulides (ed.), Modern Methods for Business Research, (pp. 295-366). NJ: Lawrence Erlbaum Associates.
    Choo, C. W., & Bontis, N. (2002). The strategic management of intellectual capital and organizational knowledge. New York: Oxford University Press.
    Council for Economic Planning and Development. (2005). Challenge 2008: National development plan (2002-2007). Retrieved January 23, 200, from http://www.cepd.gov.tw/
    Drucker, P. (1993). Post-capitalist society. Oxford: Butterworth-Heinemann.
    Dzinkowski, R. (2000). The measurement and management of intellectual capital: An introduction. Management Accounting, 78(2), 32-36.
    Edvinsson, L. (1998). Managing intellectual capital in Skandia. In P. H. Sullivan (Ed.), Profiting from intellectual capital: Extracting value from innovation (pp. 279). New York: John Wiley & Sons, Inc.
    Edvinsson, L., & Malone, M. (1997). Intellectual capital: Realising your company's true value by finding its hidden brainpower. New York: Harper Collins.
    Edvinsson, L., & Sullivan, P. H. (1996). Developing a model for managing intellectual capital. European Management Journal, 14(4), 356-364.
    Fornell, C., & Larcker, D. (1981). Evaluating structural equation models with unobservable variable and measurement error. Journal of Marketing Research, 18, 39-50.
    Grantham, C. E., Nichols, L. D., & Schonberner, M. (1997). A framework for the management of intellectual capital in the health care industry. Journal of Health Care Finance, 23(3), 1-19.
    Guthrie, J. (2001). The management, measurement and the reporting of intellectual capital. Journal of Intellectual Capital, 2(1), 27-41.
    Guthrie, J., & Petty, R. (2000). Are companies thinking smart? Australian CPA, 70(6), 62-65.
    Huang, C. J., & Liu, C. J. (2006). Exploration for the relationship between innovation, IT and performance. Journal of Intellectual Capital, 6(2), 237-252.
    Johnson, W. H. A. (1999). An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management, 18(5-8), 562-575.
    Lin, S. C., & Huang, Y. M. (2006). The role of social capital in the relationship between human capital and career mobility: Moderator or mediator? Journal of Intellectual Capital, 6(2), 191-206.
    Lynn, B. E. (1999). Culture and intellectual capital management: A key factor in successful ICM implementation. International Journal of Technology Management, 18(5-8), 590-603.
    Masoulas, V. (1998). Organizational requirements definition for intellectual capital management. International Journal of Technology Management, 16(1-3), 126.
    McElroy, M. K. (2002). Social innovation capital. Journal of Intellectual Capital, 3(1), 30-39.
    Ministry of Economic Affairs. (2005). Ministry of economic affairs 2005 "Taiwan design center promotion plan" design trend research report: A study about current situation of national design policy and future prospect. Retrieved March 20, 2009, from http://www.moea.gov.tw
    Molyneux, A. (1998). IC and ASCPA: Seeking competitive advantage. Australia CPA, 68(5), 27-28.
    Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. Academy of Management, 23(2), 242-266.
    Nonaka, I., & Takeuchi, H. (1995). The knowledge creating company: How japanese companies manage the dynamics of innovation. New York: Oxford University Press.
    Nunnally, J. (1978). Psychometric theory (2nd ed.). New York: McGraw-Hill.
    Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Long Range Planning, 30(3), 413-426.
    Roos, J., Roos, G., Edvinsson, L., & Dragonetti, N. C. (1998). Intellectual capital: Navigating in the new business landscape. New York: New York University Press.
    Stewart, T. (1997). Intellectual capital: The new wealth of organizations. New York: Doubleday/Currency.
    Sveiby, K. E. (1997). The new organizational wealth:Managing and measuring knowledge-based assets. New York: Berrett Koehler.
    Taiwan Intellectual Capital Research Center, & Market Intelligence Center (Eds.). (2006). Intellectual capital management. Taipei City: Hwa Tai Publishing.
    Tsan, W. N., & Chang, C. C. (2006). Intellectual capital system interaction in Taiwan. Journal of Intellectual Capitalurna, 6(2), 285-298.
    Ulrich, D. (1998). Intellectual capital = competence x commitment. Sloan Management Review, 39(2), 15-26.
    Van Buren, M. E. (1999). A yardstick for knowledge management. Training & Development, 53(5), 71-78.
    Wang, W. Y., & Chang, C. (2005). Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan. Journal of Intellectual Capital, 6(2), 222-236.
    Yang, S. M. (2008, July 20). Chang Guang-Ming: Taiwan expected to get more than 200 international design awards in 2008. Sina Finance News. Retrieved February, 11, 2009, from http://financenews.sina.com/cna/

    下載圖示
    QR CODE