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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：180  下載：8 
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    • 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

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