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題名 產業及策略對智慧資本之影響--以我國資訊電子業及金融服務業為研究對象
作者 洪仲瑜
貢獻者 王文英
洪仲瑜
關鍵詞 智慧資本
策略
資訊電子業
金融服務業
日期 2002
上傳時間 11-九月-2009 17:18:28 (UTC+8)
摘要 網際網路的盛行及普及,使得客戶的消費觸角由區域性伸展到全球無遠弗屆之處,激烈的競爭環境使得今日企業經營的重點轉為「客戶導向」,企業必須針對客戶的需求提供適當的產品和服務,以確保其在市場上的地位。而顧客對產品或服務的需求相當多元化,企業資源有限無法同時滿足,因此必須選擇其欲提供給顧客的主要價值,依據其所選擇之主要價值不同而採取不同的策略類型。
      工欲善其事,必先利其器,企業為落實其策略且配合其所屬產業環境及特性之不同,須具備一定的能力及資源。而在此新知識經濟型態下,企業的競爭要素已由實體資產轉為無形的知識財,即許多學者所稱之智慧資本。因此本研究主要在探討產業及策略對智慧資本之影響。在某種產業或策略下所應具備且加強之重要智慧資本為何?又不同產業及策略下,所重視之智慧資本是否會有所不同?
      本研究採取問卷調查法,以我國上市之資訊電子業及上市、櫃之金融服務業為研究對象。首先,根據相關文獻探討及企業實訪談之結果完成問卷設計,並發放大規模問卷,接著以回收之問卷進行分析,以了解各產業及策略類型下所重視之智慧資本為何,再進一步分析各產業及各策略類型下所重視之智慧資是否有所異同,經整理分析,做出以下結論:
      一、資訊電子業及金融服務業共同重視之智慧資本項目為關係面中的「回應客戶問題的迅速性」、「售後服務的完善性」、「公司回應市場的能力」、「客戶重購率」及人力面的「員工對品質要求的意識」。產品領導策略、營運卓越策略及顧客親近策略共同重視之智慧資本為「回應客戶問題的迅速性」、「售後服務的完善性」、「公司回應市場的能力」。
      二、產業別會影響智慧資本項目之重視程度,資訊電子業較重視創新面及其相關之智慧資本;策略類型之不同會影響智慧資本之重視程度,產品領導策略者較重視創新面及其相關智慧資本,顧客親近策略者較重視關係面及其相關之智慧資本。
      三、企業應考量其所屬之產業及所選擇之策略類型,辨認重要之智慧資本,並進一步加以創造、累積及維持。
參考文獻 一、中文參考文獻
1. 司徒達賢,1995,資源基礎理論與企業競爭優勢關係之探討,行政院國家科學委員會專題研究計畫成果報告。
2. 李洋昇,1999,台灣資訊電子廠商核心專長與競爭策略之研究,國立東華大學國際企業管理研究所碩士論文。
3. 吳思華,1988,產業政策與企業策略,中國經濟企業研究所。
4. 吳青松,1993,台灣資訊電子業關鍵成功因素之探討,管理科學學報,第10卷第1期(5月):6-21。
5. 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,國立政治大學會計研究所碩士論文。
6. 范祥雲,1994,不同策略型態之關鍵成功因素研究:以資訊電子業為例,國立中正大學企業管理研究所碩士論文。
7. 馬秀如,1999,資訊軟體業無形資產鑑價制度之研究,台灣證券交易所委託之研究計畫。
8. 黃俊英,1991,多變量分析,台北:華泰書局。
9. 資策會,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。
二、英文參考文獻
1. Aaker, D. A. 1989. Managing assets and skills:The key to a sustainable competitive advantage. California Management Review (Winter):91-106.
2. Amit, R., and P. J. H. Schoemaker. 1993. Strategic assets and organizational rent. Strategic Management Journal 14(January):33-46.
3. Barney, J. B. 1986a. Organizational culture:Can it be a source of sustained competitive advantage. Academy of Management Review(November):656-665.
4. Barney, J. B. 1986b. Strategic factor markets:Expectations, luck, and business strategy. Management Science 42:1231-1241.
5. Barney, J. B. 1991. Firm resources and sustained competitive advantage. Journal of Management 17:99-120.
6. Brooking, A., P. Board, and S. Jones. 1998. The predictive potential of intellectual capital. International Journal of Technology Management 16:115-125.
7. Buren, M. E. V. 1999. A yardstick for knowledge management. Training & Development Alexandria 53(May):71-78.
8. Bukh, P. N., H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capital statements. Journal of Management 17:87-108.
9. Chatterjee, S., and B. Wernerfelt. 1994. The link between resources and type of diversification:Theory and evidence. Strategic Management Journal 15(summer):131-148.
10. Collis, D. J.1991. A resources-based analysis of global competition:The case of the bearing industry. Strategic Management Journal 12(summer):49-68.
11. Collis, D. J., and C. A. Montgomery. 1995. Competing on resources:Strategy in the 1990s. Harvard Business Review 73(4):118-129.
12. Conner, K. R. 1991. A historical comparison of resource-based theory and five schools of thought within industrial organization economics:Do we have a new theory of the firm. Journal of Management 17(March):121-154.
13. Dzinkowski, R. 2000. The measurement and management of intellectual capital. Management Accounting(February):32-36.
14. Edvinsson, L., and M. S. Malone. 1997. Intellectual capital:Realizing your company’s true value by finding it’s hidden brainpower. New York:HarperCollins Publishers, Inc.
15. Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14(August):356-364.
16. Fiegenbaum, A., J. McGee, and H. Thomas. 1987. Exploring the linkage between strategic groups and competitive strategy. International Studies of Management & Organization 18:6-25.
17. Financial Management Accounting Committee (FMAC). 1998. The measurement and management of intellectual capital:An introduction. New York:International Federation of Accountants.
18. Fiol, C. M. 1991. Management culture as a competitive resource:An identity-based view of sustained competitive advantage. Journal of Management 17:191-211.
19. Grant, R. M. 1991. The resources-based theory of competitive advantage: Implications for strategy formulation. California Management Review 33(Spring):114-135.
20. Hall, R. 1992. The strategic analysis of intangible resource. Strategic Management Journal 13(February):135-144.
21. Hall, R. 1993. A framework linking intangible resource and capabilities to sustained competitive advantage. Strategic Management Journal 14(November):607-618.
22. Hamel, G. 1994. The concept of core competence. Competence-based Competition:11-33.
23. Harrison, J. S., E. H. Hall, and R. Nargundkar. 1993. Resource allocation as an outcropping of strategic consistency:Performance implication. Academy of Management Journal 36:1026-1051.
24. Hope, J., and T. Hope. 1997. Competing in the third wave:The ten key management issues of the information age. Harvard Business School Press.
25. Horibe, F. 1999. Managing knowledge workers:New skill and attitudes to unlock the intellectual capital in your organization. John Wiley & Sons Inc.
26. Itami, H., and T. Roehl. 1987. Mobilizing invisible assets. Harvard University Press.
27. Jao, Y. C. 1996. The determinants of enter-partner learning in cross-border contract manufacturing alliance-A study of Taiwanese IT firms. Unpublished Ph. D. thesis. London Business School.
28. Joia, L. A. 2000. Measuring intangible corporate assets:Linking business strategy with intellectual capital. Journal of Intellectual Capital1:68-84.
29. Kaplan, R. S., and D. P. Norton. 2001. The strategy-focused organization:How balanced scorecard companies thrive in the new business environment. Boston:Harvard Business School Press.
30. Lippman, S. A., and P. R. Rumelt. 1982. Uncertain imitability:An analysis of interfirm differences if efficiency under competition. Bell Journal of Economics 13:418-438.
31. Long, C., and V. M. Koch. 1994. Using core capabilities to create competitive advantage. Organizational Dynamics:7-22.
32. Miles, R., and C. Snow. 1978. Organizational strategy, structure, and process. New York:McGraw-Hill.
33. Nunally, J. C. 1978. Psychometric theory. New York:McGraw-Hill.
34. Peteraf, N. A. 1993. The cornerstones of competitive advantage:A resource-based view. Strategic Management Journal 14(March):179-191.
35. Petrash, G. 1996. Dow’s journey to a knowledge value management culture. European Management Journal 14:365-373.
36. Porter, M. 1980. Competitive strategy. New York:Free Press.
37. Porter, M. 1985. Competitive advantage:Creating and sustaining superior performance. New York:Free Press.
38. Porter, M. E. 1991. Towards a dynamic theory of strategy. Strategic Management Journal 12:95-117.
39. Reed, R., and R. J. DeFillippi. 1990. Causal ambiguity, barriers to imitation, and sustainable competitive advantage. Academy of Mmanagement Review 15:88-102.
40. Roos, J., G.. Roos, N.C. Dragonetti, and L. Edvinsson. 1997. Intellectual capital:Navigating in the new business landscape. New York:New York University Press.
41. Roos, G.., A. Bainbridge, and K. Jacobsen. 2001. Intellectual capital analysis as a strategic tool. Strategy & leadership 29(July/August):21-26.
42. Salter, M. S., and W. A. Weinhold. 1978. Diversification via acquisition:Creating value. Harvard Business Review 56:166.
43. Slater, S. F., E. M. Olson, and V. K. Reddy. 1997. Strategy-based performance measurement. Business Horizons 40(July-August):37-44.
44. Sveiby, K.E. 1997. The new organizational wealth-managing and measuring knowledge-based. New York:Berrett-Koehler Publishing Group Inc.
45. Stewart, T. A. 1997. Intellectual capital:The new wealth of organizations. New York:Bantam Doubleday Dell Publishing Group, Inc.
46. Treacy, M., and F. Wiersema. 1995. The discipline of market leaders:Choose your customers, narrow your focus, dominate your market. MA:Addison-Wesley.
47. Wernerfelt, B. 1984. A resource-based view of the firm. Strategic Management Journal 5:171-180.
描述 碩士
國立政治大學
會計研究所
90353007
91
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0090353007
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (作者) 洪仲瑜zh_TW
dc.creator (作者) 洪仲瑜zh_TW
dc.date (日期) 2002en_US
dc.date.accessioned 11-九月-2009 17:18:28 (UTC+8)-
dc.date.available 11-九月-2009 17:18:28 (UTC+8)-
dc.date.issued (上傳時間) 11-九月-2009 17:18:28 (UTC+8)-
dc.identifier (其他 識別碼) G0090353007en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/30128-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 90353007zh_TW
dc.description (描述) 91zh_TW
dc.description.abstract (摘要) 網際網路的盛行及普及,使得客戶的消費觸角由區域性伸展到全球無遠弗屆之處,激烈的競爭環境使得今日企業經營的重點轉為「客戶導向」,企業必須針對客戶的需求提供適當的產品和服務,以確保其在市場上的地位。而顧客對產品或服務的需求相當多元化,企業資源有限無法同時滿足,因此必須選擇其欲提供給顧客的主要價值,依據其所選擇之主要價值不同而採取不同的策略類型。
      工欲善其事,必先利其器,企業為落實其策略且配合其所屬產業環境及特性之不同,須具備一定的能力及資源。而在此新知識經濟型態下,企業的競爭要素已由實體資產轉為無形的知識財,即許多學者所稱之智慧資本。因此本研究主要在探討產業及策略對智慧資本之影響。在某種產業或策略下所應具備且加強之重要智慧資本為何?又不同產業及策略下,所重視之智慧資本是否會有所不同?
      本研究採取問卷調查法,以我國上市之資訊電子業及上市、櫃之金融服務業為研究對象。首先,根據相關文獻探討及企業實訪談之結果完成問卷設計,並發放大規模問卷,接著以回收之問卷進行分析,以了解各產業及策略類型下所重視之智慧資本為何,再進一步分析各產業及各策略類型下所重視之智慧資是否有所異同,經整理分析,做出以下結論:
      一、資訊電子業及金融服務業共同重視之智慧資本項目為關係面中的「回應客戶問題的迅速性」、「售後服務的完善性」、「公司回應市場的能力」、「客戶重購率」及人力面的「員工對品質要求的意識」。產品領導策略、營運卓越策略及顧客親近策略共同重視之智慧資本為「回應客戶問題的迅速性」、「售後服務的完善性」、「公司回應市場的能力」。
      二、產業別會影響智慧資本項目之重視程度,資訊電子業較重視創新面及其相關之智慧資本;策略類型之不同會影響智慧資本之重視程度,產品領導策略者較重視創新面及其相關智慧資本,顧客親近策略者較重視關係面及其相關之智慧資本。
      三、企業應考量其所屬之產業及所選擇之策略類型,辨認重要之智慧資本,並進一步加以創造、累積及維持。
zh_TW
dc.description.tableofcontents 目錄……………………………………………………………………………… Ⅰ
     圖目錄…………………………………………………………………………… Ⅱ
     表目錄…………………………………………………………………………… Ⅲ
     第一章 緒論…………………………………………………………………… 1
     第一節 研究背景及動機…………………………………………………… 1
     第二節 研究目的及問題…………………………………………………… 2
     第三節 研究貢獻…………………………………………………………… 3
     第四節 論文架構與研究流程………………………………………………
     4
     第二章 文獻探討……………………………………………………………… 6
     第一節 資源基礎理論之相關文獻探討…………………………………… 6
     第二節 策略類型分類之相關文獻探討…………………………………… 10
     第三節 智慧資本分類及衡量之相關文獻探討…………………………… 15
     第四節 策略或產業與智慧資本間關係之相關文獻探討………………… 32
     第五節 研究延伸…………………………………………………………… 47
     第三章 研究設計……………………………………………………………… 59
     第一節 觀念性架構………………………………………………………… 59
     第二節 研究方法…………………………………………………………… 60
     第三節 研究對象之選擇…………………………………………………… 61
     第四節 資料蒐集及分析方法……………………………………………… 65
     第四章 實地訪談及問卷設計定稿…………………………………………… 68
     第一節 企業實地訪談結果………………………………………………… 68
     第二節 問卷定稿與預試結果……………………………………………… 79
     第五章 問卷結果分析………………………………………………………… 81
     第一節 問卷發放及回收情形……………………………………………… 81
     第二節 問卷結果分析……………………………………………………… 83
     第六章 結論與建議…………………………………………………………… 114
     第一節 研究結論…………………………………………………………… 114
     第二節 研究建議…………………………………………………………… 117
     第三節 研究限制…………………………………………………………… 120
     參考文獻………………………………………………………………………… 121
     附錄:研究問卷………………………………………………………………… 125
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0090353007en_US
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 策略zh_TW
dc.subject (關鍵詞) 資訊電子業zh_TW
dc.subject (關鍵詞) 金融服務業zh_TW
dc.title (題名) 產業及策略對智慧資本之影響--以我國資訊電子業及金融服務業為研究對象zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文參考文獻zh_TW
dc.relation.reference (參考文獻) 1. 司徒達賢,1995,資源基礎理論與企業競爭優勢關係之探討,行政院國家科學委員會專題研究計畫成果報告。zh_TW
dc.relation.reference (參考文獻) 2. 李洋昇,1999,台灣資訊電子廠商核心專長與競爭策略之研究,國立東華大學國際企業管理研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 3. 吳思華,1988,產業政策與企業策略,中國經濟企業研究所。zh_TW
dc.relation.reference (參考文獻) 4. 吳青松,1993,台灣資訊電子業關鍵成功因素之探討,管理科學學報,第10卷第1期(5月):6-21。zh_TW
dc.relation.reference (參考文獻) 5. 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,國立政治大學會計研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 6. 范祥雲,1994,不同策略型態之關鍵成功因素研究:以資訊電子業為例,國立中正大學企業管理研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 7. 馬秀如,1999,資訊軟體業無形資產鑑價制度之研究,台灣證券交易所委託之研究計畫。zh_TW
dc.relation.reference (參考文獻) 8. 黃俊英,1991,多變量分析,台北:華泰書局。zh_TW
dc.relation.reference (參考文獻) 9. 資策會,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。zh_TW
dc.relation.reference (參考文獻) 二、英文參考文獻zh_TW
dc.relation.reference (參考文獻) 1. Aaker, D. A. 1989. Managing assets and skills:The key to a sustainable competitive advantage. California Management Review (Winter):91-106.zh_TW
dc.relation.reference (參考文獻) 2. Amit, R., and P. J. H. Schoemaker. 1993. Strategic assets and organizational rent. Strategic Management Journal 14(January):33-46.zh_TW
dc.relation.reference (參考文獻) 3. Barney, J. B. 1986a. Organizational culture:Can it be a source of sustained competitive advantage. Academy of Management Review(November):656-665.zh_TW
dc.relation.reference (參考文獻) 4. Barney, J. B. 1986b. Strategic factor markets:Expectations, luck, and business strategy. Management Science 42:1231-1241.zh_TW
dc.relation.reference (參考文獻) 5. Barney, J. B. 1991. Firm resources and sustained competitive advantage. Journal of Management 17:99-120.zh_TW
dc.relation.reference (參考文獻) 6. Brooking, A., P. Board, and S. Jones. 1998. The predictive potential of intellectual capital. International Journal of Technology Management 16:115-125.zh_TW
dc.relation.reference (參考文獻) 7. Buren, M. E. V. 1999. A yardstick for knowledge management. Training & Development Alexandria 53(May):71-78.zh_TW
dc.relation.reference (參考文獻) 8. Bukh, P. N., H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capital statements. Journal of Management 17:87-108.zh_TW
dc.relation.reference (參考文獻) 9. Chatterjee, S., and B. Wernerfelt. 1994. The link between resources and type of diversification:Theory and evidence. Strategic Management Journal 15(summer):131-148.zh_TW
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