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題名 智慧資本與企業經營績效之實證研究─以我國手機及通信網路業為例
The relevance of intellectual capital and performance: evidence from mobile and communications network industry作者 王奕惟 貢獻者 郭弘卿
王奕惟關鍵詞 智慧資本
企業經營績效
手機及通信網路日期 2017 上傳時間 24-Jul-2017 11:58:54 (UTC+8) 摘要 隨著知識經濟時代的來臨，企業核心競爭力由過去以有形資產為導向，轉為以專利、品牌、設計、創意、研發等無形的資產為主，故企業的價值不再僅侷限在帳面資產所反映的價值，而是透過這些無形資產所累積的資本來提升企業價值，這些無形資產即為智慧資本，因此本研究除了探討智慧資本對企業經營效之影響外，接著進一步探討對企業經營績效無顯著影響的智慧資本類別，是否透過其他智慧資本之中介果，間接影響企業經營績效。 本研究之樣本為我國實施IFRS後手機及網路通信業做為研究樣本，並將智慧資本分為人力資本、顧客資本、流程資本及創新資本四大類，探討各類智慧資本是否顯著影響企業經營績效。 實證結果顯示，人力資本、顧客資本及創新資本對於企業經營績效有著顯著正相關，而流程資本對於企業經營績效之影響則不顯著，但是卻能透過人力資本、顧客資本及創新資本之完全、部分中介效果，來間接影響企業經營績效。 參考文獻 (一) 中文文獻王文英與張清福，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（七月）：89-117。王淑映，2004，資訊與通訊業人力資本與組織績效之關聯性研究，國立政治大學會計研究所。台灣智慧資本研究中心，2006，智慧資本管理，華泰文化。吳安妮，2003，智慧資本的類別與評價機制之探討，智慧資本的創造與管理研討會。吳秀娟，2000，企業市場價值與淨值差異影響因素之研究-以我國資訊電子業為例，國立政治大學會計學系碩士論文。吳思華、黃宛華與賴鈺晶，1999，智慧資本衡量因素之研究－以我國軟體業為例，科技管理年會暨科技管理論文之研討會。林宛蓉，2007，智慧資本評價理論之研究－以台灣電子產業為例，朝陽科技大學財務金融系碩士班碩士論文。柯慶賢，2012，台灣服務業之智慧資本價值分析，中國文化大學會計學系碩士論文。洪福讚，2005，在不同企業生命週期下智慧資本與經營績效關聯性之研究-以上市資訊電子業為例，國立彰化師範大學會計學系。徐振庸，2004，智慧資本與企業經營績效關係之研究-以我國上市公司電子資訊業為例，國立彰化師範大學會計學系。陳美純，2001，資訊科技投資與智慧資本對企業績效影響之研究，國立中央大學資訊管理研究所博士論文。曾栗萱，2003，智慧資本與經營績效關聯性之研究－以我國資訊產業為實證對象，國立政治大學會計學系碩士論文。曾曦葒，2005，創新資本、核心能力對組織創新績效影響之研究，國立彰化師範大學人力資源管理研究所碩士論文。黃文珊，2006，我國資訊電子業智慧資本蓄積情形之研究，國立政治大學會計學系碩士論文。黃劭彥、吳廣文、林琦珍與洪秋華，2008，智慧資本與輕資產之關連性，文大商管學報，13（2）：25-46。黃邵彥、林有志、林琦珍與施志成，2008，智慧資本、智慧資本附加價值與企業績效之整合分析，臺灣管理學刊，第8卷（第1期）：27-46。黃偉誌，2003，智慧資本與企業價值關聯性之研究-以台灣資訊電子產業為例，國立高雄第一科技大學金融營運所。詹文男、黃仁伯、張朝清與林筱茹，2006，以智慧資本的角度看我國集團企業之發展，銘傳大學資訊管理系資策會資訊市場情報中心。謝府昌，2005，從智慧資本觀點衡量企業經營績效之研究-資訊電子業為例，國立彰化師範大學會計學系。顏志龍與鄭中平，2016，給論文寫作者的統計指南：傻瓜也會跑統計，五南出版社。(二) 英文文獻Agor, W. H. 1997. The measurement, use, and development of intellectual capital to increase public sector productivity. Public Personnel Management 27 (2): 175-186.Al-Ali, N. 2003. Comprehensive intellectual capital management. Hoboken, New Jersey: John Wiley & Sons, Inc.Bassi, L. J. a. M. E. V. B. 1999. Valuing investments in intellectual capital. International Journal of Technology Management 18 (5/6/7/8): 414-432.Bontis, N. 1996. There’s a prices on your head: Managing intellectual capital strategically. Ivey Business Quarterly 60 (4): 40-47.Bontis, N. 1999. Managing organisational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field. International Journal of Technology Management 18 (5): 433-462.Bontis, N., W. C. C. Keow, and S. Richardson. 2000. Intellectual capital and business performance in malaysian industries. Journal of Intellectual Capital 1 (1): 85-100.Booth, R. 1998. The measurement of intellectual capital. Management Accounting 79 (November): 26-28.Bouillon, M. L., B. M. Doran and P. F. Orazem. 1995. Human capital investment effects on firm returns. Journal of Applied Business Research 12 (1): 30-41.Brooking, A. 1996. Intellectual capital: Core asset for the third millennium enterprise.international thomson business press. London: Brooking, A., P. Board, and S. Jones. 1998. The predictive potential of intellectual capital. International Journal of Technology Management 16 (1-3): 115-125.Bernstein, L. A. and J. J. Wild. 2000. Analysis of financial statements. 5th ed. Singapore: McGraw-Hill.Chauvin, K. W., and M. Hirschey. 1993. Advertising, R&D expenditures and the market value of the firm. Financial Management 22 (4): 128-141.Chen, J., Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5 (1): 195-212.Chen, M., S. Cheng, and Y. Hwang. 2005. An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital 6 (2): 159-176.Chuang, Y. 2000. Human capital, exports, and economic growth: A causality analysis for taiwan. Review of International Economics 8 (4): 712-720.Corvers, F. 1997. The impact of human capital on labor productivity in manufacturing sectors of the european union. Applied Economics 29 (4): 975-987.Dzinknowski, R. 2000. The measurement and management of intellectual capital: An introduction. International Management Accounting Study 79 (2): 32-35.Edvinsson, L., and M. Malone. 1997. Intellectual capital: Realizing your company’s true value by fnding its hidden brain power. NewYork: Harper Collins Publishers Inc.Frantzen, D. 2000. R&D, human capital and international technology spillovers: A cross-country analysis. Scandinavian Journal of Economics 102 (1): 57-75.Gu, F. a. B. L. 2001. Intangible assets, measurement, drivers, and usefulness. Working paper, Boston University and New York University.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.Knight, D. J. 1999. Performance measure for increasing intellectual capital. Strategy & Leadership 27 (2): 22-27.Lev, B., and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21 107-138.Lynn, B. 1998. Performance evaluation in the new economy: Bringing the measurement and evaluation of intellectual capital into the management planning and control system. International Journal of Technology Management 16 (1): 162-176.Marr, B. 2008. Impacting future value: How to manage your intellectual capital. The Society of Management Accountants of Certified Public Accountants and the Chartered Institute of Management Accountants McElroy, M. 2002. Social innovation capital. Journal of Intellectual Capital 3 (1): 32.Roos, G., and J. Roos. 1997. Measuring your company`s intellectual performance. Long Range Planning 30 (June): 413-426.Roos, G., and J. Roos., N. Dragonetti , and L. Edvinsson. 1998. Intellectual capital: navigating the new business landscape. New York: New York University Press.Saint‐Onge, H. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy & Leadership 24 (2): 10-14.Schoenecker, T., and L. Swanson. 2002. Indicators of firm technological capability: Validity and performance implications. IEEE Transactions on Engineering Management 49 (February): 39-45.Stewart, T. A. 1997. Intellectual capital: The new weath of organization. New Yor: Bantam Doubleday Dell.Subramaniam, M., and M.A. Youndt. 2005. The influence of intellectual capital on the types of innovative capabilities. Academy of Management Journal 48 (3): 450-463.Tan, H., D. Plowman, and P. Hancock. 2007. Intellectual capital and financial returns of companies. Journal of Intellectual Capital 8 (1): 76-95.Tovstiga, G., & Tulugurova, E. 2007. Intellectual capital practices and performance in Russian enterprises. Journal of Intellectual Capital 8 (4): 695-707.Ulrich, D. 1998. Intellectual capital=competence×commitment. Sloan Management Review 39 (2): 15-26.Wallman, S. M. H. 1997. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizon 10 (2): 138-148.Wang, W. Y. and C. F. Chang. 2005. Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan. Journal of Intellectual Capital 6(2):222-236. 描述 碩士
國立政治大學
會計學系
104353038資料來源 http://thesis.lib.nccu.edu.tw/record/#G1043530381 資料類型 thesis dc.contributor.advisor 郭弘卿 zh_TW dc.contributor.author (Authors) 王奕惟 zh_TW dc.creator (作者) 王奕惟 zh_TW dc.date (日期) 2017 en_US dc.date.accessioned 24-Jul-2017 11:58:54 (UTC+8) - dc.date.available 24-Jul-2017 11:58:54 (UTC+8) - dc.date.issued (上傳時間) 24-Jul-2017 11:58:54 (UTC+8) - dc.identifier (Other Identifiers) G1043530381 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111302 - 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) 104353038 zh_TW dc.description.abstract (摘要) 隨著知識經濟時代的來臨，企業核心競爭力由過去以有形資產為導向，轉為以專利、品牌、設計、創意、研發等無形的資產為主，故企業的價值不再僅侷限在帳面資產所反映的價值，而是透過這些無形資產所累積的資本來提升企業價值，這些無形資產即為智慧資本，因此本研究除了探討智慧資本對企業經營效之影響外，接著進一步探討對企業經營績效無顯著影響的智慧資本類別，是否透過其他智慧資本之中介果，間接影響企業經營績效。 本研究之樣本為我國實施IFRS後手機及網路通信業做為研究樣本，並將智慧資本分為人力資本、顧客資本、流程資本及創新資本四大類，探討各類智慧資本是否顯著影響企業經營績效。 實證結果顯示，人力資本、顧客資本及創新資本對於企業經營績效有著顯著正相關，而流程資本對於企業經營績效之影響則不顯著，但是卻能透過人力資本、顧客資本及創新資本之完全、部分中介效果，來間接影響企業經營績效。 zh_TW dc.description.tableofcontents 第一章 緒論 1第一節 研究動機與目的 1第二節 研究問題 4第三節 研究架構及研究流程 5第二章 文獻探討 7第一節 智慧資本之相關文獻 7第二節 智慧資本與企業經營績效關係之文獻 10第三章 研究方法 16第一節 觀念性架構 16第二節 研究假說 17第三節 變數定義與衡量 19第四節 資料分析及實證模型 21第五節 研究範圍與研究樣本 22第四章 實證結果 24第一節 基本統計量分析 24第二節 實證結果分析 31第五章 結論與建議 40第一節 研究結論 40第二節 研究限制及建議 43參考文獻 45 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1043530381 en_US dc.subject (關鍵詞) 智慧資本 zh_TW dc.subject (關鍵詞) 企業經營績效 zh_TW dc.subject (關鍵詞) 手機及通信網路 zh_TW dc.title (題名) 智慧資本與企業經營績效之實證研究─以我國手機及通信網路業為例 zh_TW dc.title (題名) The relevance of intellectual capital and performance: evidence from mobile and communications network industry en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) (一) 中文文獻王文英與張清福，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（七月）：89-117。王淑映，2004，資訊與通訊業人力資本與組織績效之關聯性研究，國立政治大學會計研究所。台灣智慧資本研究中心，2006，智慧資本管理，華泰文化。吳安妮，2003，智慧資本的類別與評價機制之探討，智慧資本的創造與管理研討會。吳秀娟，2000，企業市場價值與淨值差異影響因素之研究-以我國資訊電子業為例，國立政治大學會計學系碩士論文。吳思華、黃宛華與賴鈺晶，1999，智慧資本衡量因素之研究－以我國軟體業為例，科技管理年會暨科技管理論文之研討會。林宛蓉，2007，智慧資本評價理論之研究－以台灣電子產業為例，朝陽科技大學財務金融系碩士班碩士論文。柯慶賢，2012，台灣服務業之智慧資本價值分析，中國文化大學會計學系碩士論文。洪福讚，2005，在不同企業生命週期下智慧資本與經營績效關聯性之研究-以上市資訊電子業為例，國立彰化師範大學會計學系。徐振庸，2004，智慧資本與企業經營績效關係之研究-以我國上市公司電子資訊業為例，國立彰化師範大學會計學系。陳美純，2001，資訊科技投資與智慧資本對企業績效影響之研究，國立中央大學資訊管理研究所博士論文。曾栗萱，2003，智慧資本與經營績效關聯性之研究－以我國資訊產業為實證對象，國立政治大學會計學系碩士論文。曾曦葒，2005，創新資本、核心能力對組織創新績效影響之研究，國立彰化師範大學人力資源管理研究所碩士論文。黃文珊，2006，我國資訊電子業智慧資本蓄積情形之研究，國立政治大學會計學系碩士論文。黃劭彥、吳廣文、林琦珍與洪秋華，2008，智慧資本與輕資產之關連性，文大商管學報，13（2）：25-46。黃邵彥、林有志、林琦珍與施志成，2008，智慧資本、智慧資本附加價值與企業績效之整合分析，臺灣管理學刊，第8卷（第1期）：27-46。黃偉誌，2003，智慧資本與企業價值關聯性之研究-以台灣資訊電子產業為例，國立高雄第一科技大學金融營運所。詹文男、黃仁伯、張朝清與林筱茹，2006，以智慧資本的角度看我國集團企業之發展，銘傳大學資訊管理系資策會資訊市場情報中心。謝府昌，2005，從智慧資本觀點衡量企業經營績效之研究-資訊電子業為例，國立彰化師範大學會計學系。顏志龍與鄭中平，2016，給論文寫作者的統計指南：傻瓜也會跑統計，五南出版社。(二) 英文文獻Agor, W. H. 1997. The measurement, use, and development of intellectual capital to increase public sector productivity. Public Personnel Management 27 (2): 175-186.Al-Ali, N. 2003. Comprehensive intellectual capital management. Hoboken, New Jersey: John Wiley & Sons, Inc.Bassi, L. J. a. M. E. V. B. 1999. Valuing investments in intellectual capital. International Journal of Technology Management 18 (5/6/7/8): 414-432.Bontis, N. 1996. There’s a prices on your head: Managing intellectual capital strategically. Ivey Business Quarterly 60 (4): 40-47.Bontis, N. 1999. Managing organisational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field. International Journal of Technology Management 18 (5): 433-462.Bontis, N., W. C. C. Keow, and S. Richardson. 2000. Intellectual capital and business performance in malaysian industries. Journal of Intellectual Capital 1 (1): 85-100.Booth, R. 1998. The measurement of intellectual capital. Management Accounting 79 (November): 26-28.Bouillon, M. L., B. M. Doran and P. F. Orazem. 1995. Human capital investment effects on firm returns. Journal of Applied Business Research 12 (1): 30-41.Brooking, A. 1996. Intellectual capital: Core asset for the third millennium enterprise.international thomson business press. London: Brooking, A., P. Board, and S. Jones. 1998. The predictive potential of intellectual capital. International Journal of Technology Management 16 (1-3): 115-125.Bernstein, L. A. and J. J. Wild. 2000. Analysis of financial statements. 5th ed. Singapore: McGraw-Hill.Chauvin, K. W., and M. Hirschey. 1993. Advertising, R&D expenditures and the market value of the firm. Financial Management 22 (4): 128-141.Chen, J., Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5 (1): 195-212.Chen, M., S. Cheng, and Y. Hwang. 2005. An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital 6 (2): 159-176.Chuang, Y. 2000. Human capital, exports, and economic growth: A causality analysis for taiwan. Review of International Economics 8 (4): 712-720.Corvers, F. 1997. The impact of human capital on labor productivity in manufacturing sectors of the european union. Applied Economics 29 (4): 975-987.Dzinknowski, R. 2000. The measurement and management of intellectual capital: An introduction. International Management Accounting Study 79 (2): 32-35.Edvinsson, L., and M. Malone. 1997. Intellectual capital: Realizing your company’s true value by fnding its hidden brain power. NewYork: Harper Collins Publishers Inc.Frantzen, D. 2000. R&D, human capital and international technology spillovers: A cross-country analysis. Scandinavian Journal of Economics 102 (1): 57-75.Gu, F. a. B. L. 2001. Intangible assets, measurement, drivers, and usefulness. Working paper, Boston University and New York University.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.Knight, D. J. 1999. Performance measure for increasing intellectual capital. Strategy & Leadership 27 (2): 22-27.Lev, B., and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21 107-138.Lynn, B. 1998. Performance evaluation in the new economy: Bringing the measurement and evaluation of intellectual capital into the management planning and control system. International Journal of Technology Management 16 (1): 162-176.Marr, B. 2008. Impacting future value: How to manage your intellectual capital. The Society of Management Accountants of Certified Public Accountants and the Chartered Institute of Management Accountants McElroy, M. 2002. Social innovation capital. Journal of Intellectual Capital 3 (1): 32.Roos, G., and J. Roos. 1997. Measuring your company`s intellectual performance. Long Range Planning 30 (June): 413-426.Roos, G., and J. Roos., N. Dragonetti , and L. Edvinsson. 1998. Intellectual capital: navigating the new business landscape. New York: New York University Press.Saint‐Onge, H. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy & Leadership 24 (2): 10-14.Schoenecker, T., and L. Swanson. 2002. Indicators of firm technological capability: Validity and performance implications. IEEE Transactions on Engineering Management 49 (February): 39-45.Stewart, T. A. 1997. Intellectual capital: The new weath of organization. New Yor: Bantam Doubleday Dell.Subramaniam, M., and M.A. Youndt. 2005. 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