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題名 教育訓練與獎酬方式對人力資本蓄積之影響
The impacts of training and reward methods on human capital
作者 徐嘉妤
貢獻者 王文英
徐嘉妤
關鍵詞 教育訓練
獎酬
智慧資本
人力資本
Training
Rewards
Intellectual capital
Human capital
日期 2017
上傳時間 11-Jul-2017 11:23:38 (UTC+8)
摘要 人力資本為智慧資本之根基，教育訓練與獎酬則是蓄積人力資本之重要要素。本研究針對一家知識密集產業公司，以個案研究法瞭解公司教育訓練以及獎酬制度之運行，並輔以內部問卷探討教育訓練與獎酬方式對人力資本之影響。研究結果發現：
1.教育訓練方式能正向影響人力資本，其中「工作輪調與代理」對人力資本的「管理能力」、「團隊合作與向心力」以及「專業與創新能力」有正向影響。「專案與師徒制」則能蓄積管理能力。
2.獎酬能促進教育訓練方式人力資本之蓄積，結果顯示「特殊表現獎酬」搭配「工作輪調與代理」能促進「管理能力」、「團隊合作與向心力」及「專業與創新能力」。「特殊表現獎酬」與「進修」搭配則能促進對「管理能力」，與「讀書會與圖書資源」搭配時則對「團隊合作與向心力」及「專業與創新能力」有正向影響。然而僅「調薪與績效獎酬」搭配「外訓」時對「團隊合作與向心力」較為不利。而「非財務性獎酬」搭配「工作輪調與代理」能蓄積「管理能力」以及「團隊合作與向心力」，搭配「內訓」時則能蓄積「團隊合作與向心力」；本研究結果有助於企業設計有效的教育訓練與獎酬方式達到更完整且效率的蓄積人力資本。
Human capital is the fundamental element of intellectual capital. Training and rewards are essential factors for the accumulation of human capital. This study focuses on a knowledge-intensive company, using case study research to show how its training and reward systems work. This study is also supported by the questionnaire to explore the impacts of training and reward methods on human capital. The results are as follows:
1.Training has positive impacts on human capital. “Job rotation and substitute” positively affects “Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation” of human capital. “Project and mentor” positively affects “Management skills”.
2.Rewards and training methods can improve huaman capital. “Spot awards” and “Job rotation and substitute” can improve“Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation”. With “Spot awards”, “Advanced study” can improve “Management skills”. With “Spot awards”, “Reading group and library” can improve “Teamwork and cohesiveness” and “Profession and innovation”. With “Merit increase and pay for performance”, “External training” however have a negative impact on the “Teamwork and cohesiveness”. “Nonfinancial rewards” and “Job rotation and substitute” can improve“Management skills” and “Teamwork and cohesiveness”. With “Nonfinancial rewards”, “Internal training” can improve “Teamwork and cohesiveness”.
Based on the results, human capital can be managed and accumulated more completely and efficiently by designing the effective training and rewards methods.
參考文獻 一、中文文獻
王悉倩，2006，發揮員工職場專業能力的利器─結構化在職訓練，T&D飛訊，第49期：1-12。
史習安與黃靖文，2005，知識管理與人力資源管理間互動關係之探討：以台灣高科技公司為例，中山管理評論，第十三卷第二期：925-958。
行政院勞工委員會職業訓練局，1998，企業訓練專業人員工作手冊，臺北：行政院勞工委員會職業訓練局。
李弘暉與吳瓊治，2006，知識獲取、知識整合與教育訓練關聯性之研究─摩托羅拉(Motorola)公司之個案分析，T&D飛訊，第51期：1-31。
林文政、陳慧娟與周淑儀，2007，台灣資訊電子產業之企業人力資本、薪資與組織績效之關聯性研究－薪資中介效果之檢驗，東吳經貿商學學報，第56期：57-100。
林妙雀與趙心潔，2000，激勵性報酬、員工屬性與工作滿意度之研究－以台灣高科技產業為實證對象，亞太管理評論，第5卷第1期：53-74。
周子敬，2007，統計套裝軟體──精通SPSS，臺北市：全華。
周文賢，2000，多變量統計分析：SAS/STAT使用方法，臺北市：智勝文化。
吳思華、吳安妮、林宛瑩、彭火樹與王文英，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。
吳思華、賴鈺晶與顏如妙，2000，網際網路智慧資本衡量與發展研究措施，經濟部工業局軟體五年發展計畫。
洪榮昭，1991，人力資源發展，臺北市：師大書苑。
洪榮昭，1995，人力資源管理，臺北市：哈佛企管。
洪榮昭，2002，人力資源發展：企業教育訓練完全手冊，臺北市：五南。
孫本初與傅岳邦，2012，教育訓練的內涵與技法：以個案教學法為例，T&D飛訊，第142期：1-21。
莊智薰、林福來、沈明鑑與李岳蓉，2011，員工分紅入股與組織績效：智慧資本觀點，管理與系統，第十八卷第二期：207-237。
國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心(台灣智慧資本研究中心與資策會)主編，2006，智慧資本管理，臺北市：華泰文化事業股份有限公司。
許昌隆與林淑慧，2015，以人力資本觀點探討醫院員工教育訓練需求、教育訓練成效移轉與工作績之關聯，勞資關係論叢，第十七卷第一期：37-59。
黃良志、黃家齊、溫金豐、廖文志與韓志翔，2013，人力資源管理：基礎與應用，臺北市：華泰文化。
黃家齊，2002，人力資本投資系統、創新策略與組織績效─多種契合觀點的驗證，管理評論，第二十二卷第一期：99-126。
二、日文文獻
俵実男，1988，従業員教育の考え方⋅進め方，東京 : 日本労働研究機構。
三、英文文獻
Appelbaum, E., T. Bailey, P. Berg, and A. L. Kalleberg. 2000. Manufacturing Advantage: Why High-Performance Work Systems Pay Off. New York: Cornell University Press.
Armstrong, M. 2006. A Handbook of Human Resource Management Practice. 10th. UK: Kogan Page.
Barney, J. B.1991. Firm resources and sustained competitive advantage. Journal of Management 17: 99-120.
Becker, S. G. 1975. Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. New York: Columbia University Press.
Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-76.
Boxall, P., and J. Purcell. 2003. Strategy and Human Resource Management. New York: Palgrave Macmillan.
Bozzolan, S., F. Francesco, and R. Federica. 2003. Italian annual intellectual capital disclosure: An empirical analysis. Journal of Intellectual Capital 4(4): 543-558.
Brooking, A. 1996. Intellectual Capital. London: International Thomason Business Press.
Burke, M. J., and R. R. Day.1986. A cumulative study of the effectiveness of managerial training. Journal of Applied Psychology 71(2): 232-245.
Carnevale, A. 1983. Human Capital: A High Yield Corporate Investment. Washington, DC: American Society for Training and Development.
Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5(1): 195-212.
Cohen, S. L., and N. K. Backer. 1999. Making and mining intellectual capital: Method or madness?. Training & Development 53(9): 46-50.
Conte, M. A., and J. Svejnar. 1987. Productivity effects of worker participation in management, profit-sharing, worker ownership of assets and unionization in U.S.
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DeCenzo, D. A., S. P. Robbins, and S. L. Verhulst. 2013. Fundamentals of Human Resource Management.11th ed. New Jersey: Willy.
Dessler, G. 2011. Human Resource Management. 12th ed. New Jersey: Pearson Education.
DiStefano C., M. Zhu, D. Mîndrilă. 2009. Understanding and using factor scores: Considerations for the applied researcher. Practical Assessment, Research & Evaluation 14(20): 1-11.
Dzinkowski, R. 2000. The measurement and management of intellectual capital: An Introduction. Management Accounting 78(2): 32-36.
Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value Finding Its Hidden Roots. New York: Harper Business.
Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 4 (August): 356-364.
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Gardner, D. G., L. V. Dyne, and J. L. Pierce. 2004. The effects of pay level on organization-based self-esteem and performance: A field study. Journal of
Occupational and Organizational Psychology 77(September): 307-322.
Goldstein, I. L. 1993. Training in Organization: Needs Assessment, Development and Evaluation. 3rd ed. California: Brooks/Cole.
Han, T., and C. Shen. 2007. The effects of bonus systems on firm performance in Taiwan’s high-tech sector. Journal of Comparative Economics 35(1): 235–249.
Harman, H. H. 1976. Modern Factor Analysis. Chicago: University of Chicago Press.
Herzberg, F. 1966. Work and the Nature of Man. New York: Thomas Y. Crowell.
Hoon, B. H. Y., and D. Parent. 2013. Learning and the form of compensation. Journal of Labor Research 34(1): 79-98.
Isaac, R. G., I. M. Herremans, and T. J. Kline. 2009. Intellectual capital management enablers: A structural equation modeling analysis. Journal of Business Ethics 93: 373-391.
Jerez-Gómez, P., J. Céspedes-Lorente, and R. Valle-Cabrera. 2007. Organizational learning and compensation strategies: Evidence from the Spanish chemical industry. Authors Global Business and Organizational Excellence 26(3): 51-72.
Kainen, T. L., T. M. Begley, and M. J. Meggar. 1983. On-the-job training and work unit performance. Training and Development Journal 37(4): 84-87.
Kaiser, H. F. 1974. An Index of factorial simplicity. Psychometrika 39(9): 31-36.
Kerlinger, F. N., and H. B. Lee. 2000. Foundations of Behavioral Research. 4th ed. NY: Harcourt College Publisher.
Khandekar, A., and A. Sharma. 2005. Managing human resource capabilities for sustainable competitive advantage: An empirical analysis from Indian global organizations. Education and Training 47(8): 628-639.
Klein, D. A., and L. Prusak. 1994. Characterizing Intellectual Capital. Multiclient program working paper. Boston: Ernst & Young Center for Business Innovation.
Knight, D. J. 1999. Performance measures for increasing intellectual capital. Strategy & Leadership 27(2): 22-27.
Kuruscu, B. 2004. Training and lifetime income. American Economic Review 96(3): 832-846.
Lawler, E. E. 1988. Pay for performance: Making it work. Compensation and Benefits Review 21(1): 55-60.
Ledford, G. E. Jr, E.E. Lawler, amd S. A. Mohrman. 1995. Reward innovations in Fortune 1000 companies. Compensation and Benefits Review27(4): 76-80.
Lim, L. L. K., and P. Dallimore. 2004. Intellectual capital: Management attitudes in service industries. Journal of Intellectual Capital 5(1): 181-194.
Lynn, B. E. 1998. Intellectual capital: Key to value-added success in the next millennium. CMA Magazine 72(Febuary): 10-15.
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.
Malik, F. 2006. Managing Performing Living: Effective Management for a New Era. New York: Campus Verlag
Maslow, A. 1954. Motivation and Personality. New York: Harper & Row.
Milkovich, G. T., J. M. Newman, and B. Gerhart. 2017. Compensation.12th ed. New York: McGraw-Hill/Irwin.
Miller, M., B. D. DuPont, V. Fera, R. Jeffery, B. Mahon, B. M. Payer, and A. Starr. 1999. Measuring and reporting intellectual capital from a diverse Canadian industry perspective: Experiances, issues and perspects. Paper presented at OECD Symposium, Amsterdam.
Noe, R. A. 2013. Employee Training and Development. New York: McGraw-Hill/Irwin.
Purcell, J., N. Kinnie., S. Hutchinson., B. Rayton., and J. Swart. 2003. Understanding the People and Performance Link: Unlocking the Black Box. UK: Chartered Institute of Personnel and Development.
Penrose, E. G. 1959. The Theory of the Growth of the Firm. New York: Wiley.
Roos, G., A. Bainbridge, and K. Jacobsen. 2001. Intellectual capital analysis as a strategic tool. Strategy & Leadership 29(4): 21-26.
Roos, G., and J. Roos. 1997. Measuring your company`s intellectual performance. International Journal of Strategic Management 30(3): 413-426.
Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Press.
Silverman, M. 2004. Non-Financial Recognition: The Most Effective of Rewards? UK: Institute for Employment Studies.
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Stern, S., and H. Muta. 1990. The Japanese differences. Training and Development Journal 44(3): 74-82.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organization. New York: Bantam Doubleday Dell.
Sullivan, P. H. 2000. Value-driven Intellectual Capital: How to Convert Corporate Assets into Market Value. Toronto: Wiley/Arthur Andersen.
Tabachnick, B. G., and L. S. Fidell. 2001. Using Multivariate Statistics. Boston: Allyn and Bacon.
Tayles, M., R. H. Pike, and S. Sofian. 2007. Intellectual capital, management accounting practices and corporate performance. Accounting, Auditing & Accountability Journal 20(4): 522-548.
Ulrich, D. 1998. Intellectual capital =competence x commitment. Sloan Management Review 39(2):15-26.
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Yin, R. K. 2009. Case Study Research: Design and Methods. 4th ed. California: Sage Publications.
四、個案公司資料
個案公司，2015年度年報。
個案公司，2016年度年報。
個案公司，2015年度企業社會責任報告書。
五、網路資料
Ocean Tomo. 2015. Annual study of intangible asset market value. Available at: http://www.oceantomo.com/2015/03/04/2015-intangible-asset-market-value-study/
Brand Finance, Chartered Institute of Management Accountants(CIMA), and Institute of Practitioners in Advertising(IPA). 2016. Global intangible financial tracker 2016: An annual review of the world’s intangible value. Available at: http://brandfinance.com/images/upload/gift_report_2016_for_print.pdf
描述 碩士
國立政治大學
會計學系
104353002
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353002
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (Authors) 徐嘉妤zh_TW
dc.creator (作者) 徐嘉妤zh_TW
dc.date (日期) 2017en_US
dc.date.accessioned 11-Jul-2017 11:23:38 (UTC+8)-
dc.date.available 11-Jul-2017 11:23:38 (UTC+8)-
dc.date.issued (上傳時間) 11-Jul-2017 11:23:38 (UTC+8)-
dc.identifier (Other Identifiers) G0104353002en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/110770-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 104353002zh_TW
dc.description.abstract (摘要) 人力資本為智慧資本之根基，教育訓練與獎酬則是蓄積人力資本之重要要素。本研究針對一家知識密集產業公司，以個案研究法瞭解公司教育訓練以及獎酬制度之運行，並輔以內部問卷探討教育訓練與獎酬方式對人力資本之影響。研究結果發現：
1.教育訓練方式能正向影響人力資本，其中「工作輪調與代理」對人力資本的「管理能力」、「團隊合作與向心力」以及「專業與創新能力」有正向影響。「專案與師徒制」則能蓄積管理能力。
2.獎酬能促進教育訓練方式人力資本之蓄積，結果顯示「特殊表現獎酬」搭配「工作輪調與代理」能促進「管理能力」、「團隊合作與向心力」及「專業與創新能力」。「特殊表現獎酬」與「進修」搭配則能促進對「管理能力」，與「讀書會與圖書資源」搭配時則對「團隊合作與向心力」及「專業與創新能力」有正向影響。然而僅「調薪與績效獎酬」搭配「外訓」時對「團隊合作與向心力」較為不利。而「非財務性獎酬」搭配「工作輪調與代理」能蓄積「管理能力」以及「團隊合作與向心力」，搭配「內訓」時則能蓄積「團隊合作與向心力」；本研究結果有助於企業設計有效的教育訓練與獎酬方式達到更完整且效率的蓄積人力資本。		zh_TW
dc.description.abstract (摘要) Human capital is the fundamental element of intellectual capital. Training and rewards are essential factors for the accumulation of human capital. This study focuses on a knowledge-intensive company, using case study research to show how its training and reward systems work. This study is also supported by the questionnaire to explore the impacts of training and reward methods on human capital. The results are as follows:
1.Training has positive impacts on human capital. “Job rotation and substitute” positively affects “Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation” of human capital. “Project and mentor” positively affects “Management skills”.
2.Rewards and training methods can improve huaman capital. “Spot awards” and “Job rotation and substitute” can improve“Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation”. With “Spot awards”, “Advanced study” can improve “Management skills”. With “Spot awards”, “Reading group and library” can improve “Teamwork and cohesiveness” and “Profession and innovation”. With “Merit increase and pay for performance”, “External training” however have a negative impact on the “Teamwork and cohesiveness”. “Nonfinancial rewards” and “Job rotation and substitute” can improve“Management skills” and “Teamwork and cohesiveness”. With “Nonfinancial rewards”, “Internal training” can improve “Teamwork and cohesiveness”.
Based on the results, human capital can be managed and accumulated more completely and efficiently by designing the effective training and rewards methods.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與研究問題 4
第三節 論文架構與研究流程 6
第二章 文獻探討 8
第一節 智慧資本定義與分類相關之文獻 8
第二節 教育訓練相關之文獻 20
第三節 獎酬方式相關之文獻 29
第四節 問卷初稿設計 32
第三章 研究設計 37
第一節 觀念性架構 37
第二節 研究方法 38
第三節 研究對象 40
第四節 資料蒐集與分析方式 41
第五節 實證模型 43
第四章 實地訪談與問卷定稿 44
第一節 個案公司簡介 44
第二節 個案公司教育訓練與獎酬制度 46
第三節 問卷定稿 48
第五章 問卷分析結果 54
第一節 問卷發放與回收情況 54
第二節 因素分析結果 55
第三節 敘述性統計及相關分析 60
第四節 複迴歸分析結果 64
第六章 結論與建議 75
第一節 研究結論 75
第二節 研究建議 76
第三節 研究貢獻 77
第四節 研究限制 77
參考文獻 78
附錄 83		zh_TW
dc.format.extent 1643189 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353002en_US
dc.subject (關鍵詞) 教育訓練zh_TW
dc.subject (關鍵詞) 獎酬zh_TW
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 人力資本zh_TW
dc.subject (關鍵詞) Trainingen_US
dc.subject (關鍵詞) Rewardsen_US
dc.subject (關鍵詞) Intellectual capitalen_US
dc.subject (關鍵詞) Human capitalen_US
dc.title (題名) 教育訓練與獎酬方式對人力資本蓄積之影響zh_TW
dc.title (題名) The impacts of training and reward methods on human capitalen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻
王悉倩，2006，發揮員工職場專業能力的利器─結構化在職訓練，T&D飛訊，第49期：1-12。
史習安與黃靖文，2005，知識管理與人力資源管理間互動關係之探討：以台灣高科技公司為例，中山管理評論，第十三卷第二期：925-958。
行政院勞工委員會職業訓練局，1998，企業訓練專業人員工作手冊，臺北：行政院勞工委員會職業訓練局。
李弘暉與吳瓊治，2006，知識獲取、知識整合與教育訓練關聯性之研究─摩托羅拉(Motorola)公司之個案分析，T&D飛訊，第51期：1-31。
林文政、陳慧娟與周淑儀，2007，台灣資訊電子產業之企業人力資本、薪資與組織績效之關聯性研究－薪資中介效果之檢驗，東吳經貿商學學報，第56期：57-100。
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四、個案公司資料
個案公司，2015年度年報。
個案公司，2016年度年報。
個案公司，2015年度企業社會責任報告書。
五、網路資料
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