Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 資訊科技對智慧資本之影響─以銀行業為例
作者 林宜賢
貢獻者 陳春龍<br>尚孝純
<br>
林宜賢
關鍵詞 智慧資本
智慧資本系統模型
資訊科技
日期 2003
上傳時間 14-Sep-2009 09:12:00 (UTC+8)
摘要 摘要
     
      「智慧資本」之重要性與日俱增,國內、外對智慧資本之研究也如雨後春筍般產出,但目前之研究多屬於探索性質,且相關研究多集中在衡量指標的建構及指標重要性的探討,且未觸及到資訊科技對於智慧資本的影響,而國內對於智慧資本之研究又以高科技產業為主,忽略了探討其他產業之智慧資本。
     
      有鑑於此,本研究將智慧資本議題帶進其他傳統產業中,並探討資訊科技對智慧資本的影響。本研究以銀行業為研究對象分兩階段進行研究,第一階段透過文獻整理並與專家進行深度訪談,以確定智慧資本指標之重要性與完整性;第二階段透過問卷調查與銀行業主管的訪談,以獲得銀行業所重視之智慧資本指標與資訊科技對智慧資本之影響。
     
      本研究有以下發現:
     一、 銀行業最重視之智慧資本指標,前四項依重要性排列為「風險管理」、「行銷能力」、「對顧客需求之了解」與「經營團隊之領導力」,與高科技產業所重視者不盡相同。
     二、 在資訊科技對智慧資本之影響方面,若以智慧資本系統模型為觀點,則資訊科技僅對智慧資本中間變項有正面的助益,而受資訊科技影響最大的指標分別是「風險管理」、「品質管理」、「作業缺失率」、「市場反應力」、「公司很能掌握新機會開發」、「行銷能力」、「對顧客需求的了解」與「產品研發能力」。
     
     關鍵字:智慧資本、智慧資本系統模型
參考文獻 中文部份:
1.李美芬,「國際人力資本量表之發展」,義守大學管理科學研究所,2003。
2.曾俊堯,「國內銀行業智慧資本之探討與比較」,產業金融第一一四期,2002。
3.林東清,「知識管理」,智勝文化出版,2003。
4.林秀英,「知識經濟時代的願景與對策」,台經月刊89年5月號。
5.李良學,「高科技產業智慧資本指標之實證研究─以LED產業為例」,中國文
化大學會計研究所碩士論文,2002。
6.周建宏,「台灣IC設計產業智慧資本之探討」,中國文化大學會計研究所碩士論文,2001。
7.邱德水,「知識產業的智慧型資本衡量之探討─以IC設計公司為案例」,國立交通大學科技管理研究所碩士論文,2001。
8.莊子雯,「智慧資本衡量指標之研究─以我國IC設計產業為例」,國立中央大學企業管理研究所碩士論文,2002。
9.連麗真,「知識掛帥的時代」,http: //members.tripod.com/hoganyeh/Admtxt/text42. htm,2001。
10.董碧玫,「智能資本之衡量:以國內資訊電子產業為例」,國立中央大學企業管理研究所碩士論文,2001。
11.郭建榮,「企業智慧資產的衡量與管理之研究─以食品公司為例」,靜宜大學企業管理研究所碩士論文,2002。
12.陸永旭,「政府部門智慧資本指標發展之研究─以我國審計單位為例」,國防管理學院國防財務資源研究所碩士論文,2002。
13.連郁菁,「以智慧資本觀點建構知識管理績效評估指標之研究─以管理顧問業為例」,彰化師範大學商業教育研究所,2002。
14.洪英智,「營造廠之智慧資本評估指標」,國立台灣科技大學營建工程研究所,2003。
15.葉貞江,「台灣地區中小型製造業智慧資本衡量與管理之探討」,彰化師範大學 商業教育研究所,2003。
16.羅華美,「國家創新系統—知識經濟時代下高等教育政策的新思維」,台經月刊91年五月號。
17.朱道凱譯,「平衡計分卡 — 資訊時代的策略管理工具」,臉譜文化出版,民國88年。Kaplan, R. and Norton, D., The balanced scorecard: Translating strategy into action,1996
18.宋偉航譯,「智慧資本:資訊時代的企業利基」,智庫文化出版,民88 年。Stewart,T., Intellectual capital: the new wealth of organizations, 1997.
19.陳美純,「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,2000。
20.詹文男,范錚強及張朝清,「企業智慧資本衡量研究-以資訊硬體產業為例」,產業論壇,2001。
21.詹文男,「資訊科技產業智慧資本衡量之研究─系統理論觀點」,國立中央大學資訊管理研究所博士論文,2002。
22.孫藹彬,「台灣資訊軟體產業發展之生態演進分析」,國立中央大學資訊管理研究所碩士論文,1999。
23.陳淑華,「銀行業策略與績效評估之探討--以平衡計分卡觀點分析」,淡江大學會計研究所碩士論文,2001。
24.陳佳鳳,「銀行業策略性績效指標之研究」,台灣大學會計系研究所碩士論文,1999。
英文部份:
1.Albert Z. Zhou and Dieter Fink,”The intellectual capital web:A systematic linking of intellectual capital and knowledge management”, Journal of Intellectual Capital,2003.
2.Agor, W. H., “The measurement, use, and development of intellectual capital to increase public sector productivity,” Public Personnel Management, Vol. 27, No.2, summer 1997, pp. 175-186.
3.Bassi, L. J. and Van Buren, M. E. “Valuing investment in intellectual capital”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 414-432.
4.Beckman,T.,Implementing the Knowledge Organization in Government,Paper and Presentation,10th National Conference on Federal Quality,1997.
5.Bell, C.R., “Intellectual Capital,” Executive Excellence,” 14 (1), 1997, p15.
6.Bertalanffy, Von L., “General system theory: a new approach to unity of science.” Human Biology, December, 1965, pp302-361.
7.Bontis, N. “There’s a price on your head: Managing intellectual capital strategically”, Ivey Business Quarterly, Vol.60, No. 4, Summer 1996, pp.40-47.
8.Bontis, N. “Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 433-462.
9.Bontis, N., and Girardi, J., “Teaching knowledge management and intellectual capital lessons:An empirical examination of the Tango simulation,” Int. J.Technology Management, 20, 2000, pp.545-555.
10.Bontis, N., Keow, W. C. C., and Richardson, S., “Intellectual capital and business performance in Malaysian industries,” Journal of Intellectual Capital, Vol. 1, No.1, 2000, pp. 85-100.
11.Brooking, A., Intellectual Capital, London: International Thomason Business Press, 1996.
12.Brooking, A., “The management of intellectual capital,” Long Range Planning, Vol.30, No. 3, 1997, pp. 364-365.
13.Brooking, A., Board, P. and Jones, S. “The predictive potential of intellectual capital”, International Journal of Technology Management, Vol. 16, No. 1/2/3, 1998, pp. 115-125.
14.Booth, R. “The measurement of intellectual capital”, Management Accounting, Vol. 76, No. 10, Nov 1998, pp. 26-28.
15.Bukh, P. N., Larsen, H. T. and Mouritsen, J., “Constructing intellectual capital
statements,” Scand. Journal of Management, 17, 2001, pp.87-108.
16.Dzinkowski,「The measurement and Management of Intellectual Capital:An Introduction」,FMAC,1998
17.Dzinkowski, R. “The measurement and management of intellectual capital: An introduction” Management Accounting, Vol. 78, No. 2, Feb 2000, pp. 32-36.
18.Dzinkowski, R. “The value of intellectual capital”, The Journal of Business Strategy, Vol. 21, No. 4, Jul/Aug 2000, pp. 3-4.
19.Davidow, W. `Why profits don`t matter`. Forbes (ASAP Supplement), 24,1996.
20.Edvinsson, L., “Developing intellectual capital at Skandia,” Long Range Planning, Vol. 30, No. 3, 1997, pp. 366-373.
21.Edvinsson, L. and Malone, M., Intellectual Capital: Realizing Your Company’s True Value by finding its Hidden Brainpower, New York: HarperCollins Publishers Inc., 1997.
22.Grantham, C. E. and Nichols, L. D. “A framework for the management of intellectual capital in the health care industry”, Journal of Health Care Finance, Vol. 23, No. 3, Spring 1997, pp. 1-19.
23.Gordon,”The Delphi Method”, AC/UNU Millennium Project,1994.
24.Hubert, Saint-Onge “Tacit knowledge: The key to the strategic alignment of intellectual capital”, Strategy & Leadership, Vol. 24, No. 2, Mar/ Apr 1996, pp.10-14.
25.Hildreth&Kimble, “Communities of practice int the distributed international enviroment”,Journal of Knowledge Management,2000
26.Johnson, W. H. A. “An integrative taxonomy of intellectual capital: measuring the stock and flow of intellectual capital components in the firm”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 562-575.
27.Kaplan, Rober S. & David P.Norton, “ The Balanced Scorecard: Translating Strategy Into Action”, Boston, Massachusetts: Harvard Business School Press,1996, p129.
28.Klein D. A. and Prusak, “Characterizing intellectual capital,” Multiclient program working paper, March 1994, Boston: Ernst & Young Center for Business Innovation.
29.Kautz&Thaysen, “Knowledge,learning and IT support in a small software company”, Journal of Knowledge Management,2001
29.Kettinger,W.J.,&Lee,C.C., “Pragmatic perspectives on the measurement of information systems service quality”,MIS Quarterly,Vol.21,No.2,1997
30.Knight, D. J., “Performance measure for increasing intellectual capital,” Strategy & Leadership, Vol. 27, No. 2, Mar/ Apr 1999, pp. 22-27.
31.Petty, R. and Guthrie, J., “Managing intellectual capital: from theory to
practice,” Australian CPA, Vol. 69, No. 7, pp. 18-21.
32.Lester Thurow, “Building Wealth: The New Rules for Individuals, Companies, and Nations in a Knowledge-Based Economy”,2000
33.Lindstone, H., and Turoff, M. (ed.), The Delphi Method, Addison Wesley Publishing Co., 1975. One of the best detailed discussions of the Delphi method.
34.Linstone & Murrary Turoff,” The Delphi Method: Techniques and Applications “(Landon: Addison Wesley, 1975)
35.Lynn, B. E. “Culture and intellect capital management: A key factor in successful ICM”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 590-603.
36.Lynn, B. “Intellectual capital”, CMA Management, Vol. 72, No. 1, Feb 1998, pp. 10-15.
37.Maisel, L. S., The Balanced scorecard Approach, Journal of Cost Management, Summer, 1992.
38.Masoulas, V., “Organizational requirements definition for intellectual capital management,” International Journal of Technology Management, Vol. 16, No.1/2/3, 1998, pp. 126-143.
39.Massey&Montoya&Holcom, “Re-engineering the customer relationship:leverage knowledge assets at IBM”,Decision Support Systems,2001.
40.Parasuraman,A.Zeithaml,V.A.$Berry L.L., “SERVQUAL:A MultipleItem Scale For Marketing Comsumer Perceptions of Service Quality”,Journal of Retailing, 1988
41.Petrash,G., “Dow’s Journal to a Knowledge Value Management Culture”, European Management Journal(14),1996.
42.“Rest in Peace,Book Value”, Forbes ASAP,1993.
43.Roos, G. and Roos, J., “Measuring your company’s intellectual performance”, Long Range Planning, Vol.30, No. 3, 1997, pp. 413-426.
44.Sveiby, K-E. “Intellectual capital: Thinking ahead”, Australian CPA, Vol. 68, No.5, Jun 1998, pp. 18-22.
45.Stewart,T., “Intellectual capital: the new wealth of organizations”, 1997.
46.Swan&Newell&Scarbrouth&Hislop, “Knowledge management and innovation: network and networking”, Journal of Knowledge Management,1999
47.Van Buren Mark E., “A yardstick for knowledge management,” Training &
Development, May 1999, pp.71-78.
48.Wiig,K.M., “Knowledge Management:Where Did It Come From and Where Will It Go?”,Expert Systems with Applications,Pergamon Press/Elseview(14),Fall,1997
49.Yin,”Case Study Research”,Sage Publications,1994.
50.Zeithaml,Valarie A.,Parasureaman,A.& ArvindMalhotra. “e-Service Quality : Definition,Dimensions and Conceptual Model,”Working Paper,Marketing Science Institute,Cambridge,MA,2000.
51.Zeithaml,Valarie A.,Parasureaman,A.& ArvindMalhotra. “Service Quality Delivery Through Web Sites:A critical Review of Extant Knowledge,”Academy of Marketing Science,Vol.30,No4,2002.
52.Zeithaml V, “Service Excellence in Electronic Channels”,Managing Service Quality,12,3,p135-139,2002.
描述 碩士
國立政治大學
資訊管理研究所
91356029
92
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0091356029
資料類型 thesis
dc.contributor.advisor 陳春龍<br>尚孝純zh_TW
dc.contributor.advisor <br>en_US
dc.contributor.author (Authors) 林宜賢zh_TW
dc.creator (作者) 林宜賢zh_TW
dc.date (日期) 2003en_US
dc.date.accessioned 14-Sep-2009 09:12:00 (UTC+8)-
dc.date.available 14-Sep-2009 09:12:00 (UTC+8)-
dc.date.issued (上傳時間) 14-Sep-2009 09:12:00 (UTC+8)-
dc.identifier (Other Identifiers) G0091356029en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/31071-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 資訊管理研究所zh_TW
dc.description (描述) 91356029zh_TW
dc.description (描述) 92zh_TW
dc.description.abstract (摘要) 摘要
     
      「智慧資本」之重要性與日俱增,國內、外對智慧資本之研究也如雨後春筍般產出,但目前之研究多屬於探索性質,且相關研究多集中在衡量指標的建構及指標重要性的探討,且未觸及到資訊科技對於智慧資本的影響,而國內對於智慧資本之研究又以高科技產業為主,忽略了探討其他產業之智慧資本。
     
      有鑑於此,本研究將智慧資本議題帶進其他傳統產業中,並探討資訊科技對智慧資本的影響。本研究以銀行業為研究對象分兩階段進行研究,第一階段透過文獻整理並與專家進行深度訪談,以確定智慧資本指標之重要性與完整性;第二階段透過問卷調查與銀行業主管的訪談,以獲得銀行業所重視之智慧資本指標與資訊科技對智慧資本之影響。
     
      本研究有以下發現:
     一、 銀行業最重視之智慧資本指標,前四項依重要性排列為「風險管理」、「行銷能力」、「對顧客需求之了解」與「經營團隊之領導力」,與高科技產業所重視者不盡相同。
     二、 在資訊科技對智慧資本之影響方面,若以智慧資本系統模型為觀點,則資訊科技僅對智慧資本中間變項有正面的助益,而受資訊科技影響最大的指標分別是「風險管理」、「品質管理」、「作業缺失率」、「市場反應力」、「公司很能掌握新機會開發」、「行銷能力」、「對顧客需求的了解」與「產品研發能力」。
     
     關鍵字:智慧資本、智慧資本系統模型
zh_TW
dc.description.tableofcontents 第一章 緒論 1
     第一節 研究背景和動機 1
     第二節 研究目的 5
     第三節 研究問題 6
     第四節 預期研究貢獻 6
     
     第二章 文獻探討 7
     第一節 智慧資本的定義和概念 7
     第二節 智慧資本的組成 12
     第三節 智慧資本系統IPO模型 19
     第四節 智慧資本的衡量指標 24
     第五節 資訊科技在知識管理上之應用 29
     第六節 銀行業之特性 32
     
     第三章 研究方法與研究設計 35
     第一節 研究架構與流程 35
     第二節 研究方法 37
     第三節 研究設計與研究模型 39
     第四節 資料分析流程 44
     第五節 研究品質 45
     
     第四章 資料分析與研究結果 47
     第一節 銀行業智慧資本指標彙總 47
     第二節 指標重要性分析 49
     第三節 資訊科技對智慧資本影響之重要性分析 55
     第四節 銀行業重視之智慧資本與資訊科技對智慧資本之影響 65
     
     
     第五章 結論與建議 67
     第一節 研究結論 67
     第二節 研究討論 71
     第三節 對實務上的建議 73
     第四節 本研究之學術貢獻 74
     第五節 研究限制 75
     第六節 未來可研究之方向 77
     
     參考文獻 78
      中文部份 78
      英文部份 80
     附錄
      附錄1 85
      附錄2 87
      附錄3 90
     
     
     表 目 錄
     表2-1 各學者、專家對智慧資本之定義(本研究) 10
     表2-2 智慧資本分類及內涵(陳美純,2001) 12
     表2-3 Evinssion & Malone的智慧資本指標(Evinssion & Malone) 27
     表2-4 支援各知識管理流程步驟之主要資訊科技(林東清,2003) 31
     表3-1 各種研究策略所適合之研究類別(Yin,1994) 38
     表3-2 初步訪談對象一覽表 39
     表3-3 第二階段訪談對象一覽表 40
     表3-4 智慧資本投入變項指標 41
     表3-5 智慧資本管理變項指標 41
     表3-6 智慧資本中間變項指標 42
     表3-7 智慧資本產出變項 43
     表3-8 本研究之研究品質 46
     表4-1 第一階段訪談專家所新增、修改之智慧資本指標 47
     表4-2 適用於銀行業之智慧資本指標(按照智慧資本系統模型分類) 48
     表4-3 受訪者對智慧資本投入變項之重要性的評估 49
     表4-4 受訪者對智慧資本中間變項之重要性的評估 51
     表4-5 受訪者對智慧資本管理變項之重要性的評估 53
     表4-6 受訪者對智慧資本管理變項之重要性的評估 54
     表4-7 受訪者對資訊科技於智慧資本投入變項之影響力的評估 56
     表4-8 受訪者對資訊科技於智慧資本中間變項之影響力的評估 58
     表4-9 受訪者對資訊科技於智慧資本管理變項之影響力的評估 62
     表4-10 受訪者對資訊科技於智慧資本產出變項之影響力的評估 63
     表5-1 適用於銀行業之智慧資本指標 68
     
     
     圖 目 錄
     圖1-1 智慧資本與知識管理的關係 2
     圖2-1 智慧資本的價值平台 18
     圖2-2 基本的系統模型 19
     圖2-3 完整之智慧資本系統模型 21
     圖2-4 智慧資本系統的IPO模型 21
     圖2-5 Skandia智慧資本領航者 25
     圖3-1 本研究之研究流程 35
     圖3-2 本研究之資料分析流程 44
     圖4-1 各智慧資本投入變項的重要性 50
     圖4-2 各智慧資本中間變項的重要性 52
     圖4-3 各智慧資本管理變項的重要性 53
     圖4-4 各智慧資本產出變項的重要性 55
     圖4-5 資訊科技於智慧資本投入變項之影響力 57
     圖4-6 資訊科技於智慧資本中間變項之影響力 59
     圖4-7 資訊科技於智慧資本管理變項之影響力 62
     圖4-8 資訊科技於智慧資本產出變項之影響力 64
     圖4-9 智慧資本組成之重要性與資訊科技影響之重要性 65
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0091356029en_US
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 智慧資本系統模型zh_TW
dc.subject (關鍵詞) 資訊科技zh_TW
dc.title (題名) 資訊科技對智慧資本之影響─以銀行業為例zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文部份:zh_TW
dc.relation.reference (參考文獻) 1.李美芬,「國際人力資本量表之發展」,義守大學管理科學研究所,2003。zh_TW
dc.relation.reference (參考文獻) 2.曾俊堯,「國內銀行業智慧資本之探討與比較」,產業金融第一一四期,2002。zh_TW
dc.relation.reference (參考文獻) 3.林東清,「知識管理」,智勝文化出版,2003。zh_TW
dc.relation.reference (參考文獻) 4.林秀英,「知識經濟時代的願景與對策」,台經月刊89年5月號。zh_TW
dc.relation.reference (參考文獻) 5.李良學,「高科技產業智慧資本指標之實證研究─以LED產業為例」,中國文zh_TW
dc.relation.reference (參考文獻) 化大學會計研究所碩士論文,2002。zh_TW
dc.relation.reference (參考文獻) 6.周建宏,「台灣IC設計產業智慧資本之探討」,中國文化大學會計研究所碩士論文,2001。zh_TW
dc.relation.reference (參考文獻) 7.邱德水,「知識產業的智慧型資本衡量之探討─以IC設計公司為案例」,國立交通大學科技管理研究所碩士論文,2001。zh_TW
dc.relation.reference (參考文獻) 8.莊子雯,「智慧資本衡量指標之研究─以我國IC設計產業為例」,國立中央大學企業管理研究所碩士論文,2002。zh_TW
dc.relation.reference (參考文獻) 9.連麗真,「知識掛帥的時代」,http: //members.tripod.com/hoganyeh/Admtxt/text42. htm,2001。zh_TW
dc.relation.reference (參考文獻) 10.董碧玫,「智能資本之衡量:以國內資訊電子產業為例」,國立中央大學企業管理研究所碩士論文,2001。zh_TW
dc.relation.reference (參考文獻) 11.郭建榮,「企業智慧資產的衡量與管理之研究─以食品公司為例」,靜宜大學企業管理研究所碩士論文,2002。zh_TW
dc.relation.reference (參考文獻) 12.陸永旭,「政府部門智慧資本指標發展之研究─以我國審計單位為例」,國防管理學院國防財務資源研究所碩士論文,2002。zh_TW
dc.relation.reference (參考文獻) 13.連郁菁,「以智慧資本觀點建構知識管理績效評估指標之研究─以管理顧問業為例」,彰化師範大學商業教育研究所,2002。zh_TW
dc.relation.reference (參考文獻) 14.洪英智,「營造廠之智慧資本評估指標」,國立台灣科技大學營建工程研究所,2003。zh_TW
dc.relation.reference (參考文獻) 15.葉貞江,「台灣地區中小型製造業智慧資本衡量與管理之探討」,彰化師範大學 商業教育研究所,2003。zh_TW
dc.relation.reference (參考文獻) 16.羅華美,「國家創新系統—知識經濟時代下高等教育政策的新思維」,台經月刊91年五月號。zh_TW
dc.relation.reference (參考文獻) 17.朱道凱譯,「平衡計分卡 — 資訊時代的策略管理工具」,臉譜文化出版,民國88年。Kaplan, R. and Norton, D., The balanced scorecard: Translating strategy into action,1996zh_TW
dc.relation.reference (參考文獻) 18.宋偉航譯,「智慧資本:資訊時代的企業利基」,智庫文化出版,民88 年。Stewart,T., Intellectual capital: the new wealth of organizations, 1997.zh_TW
dc.relation.reference (參考文獻) 19.陳美純,「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,2000。zh_TW
dc.relation.reference (參考文獻) 20.詹文男,范錚強及張朝清,「企業智慧資本衡量研究-以資訊硬體產業為例」,產業論壇,2001。zh_TW
dc.relation.reference (參考文獻) 21.詹文男,「資訊科技產業智慧資本衡量之研究─系統理論觀點」,國立中央大學資訊管理研究所博士論文,2002。zh_TW
dc.relation.reference (參考文獻) 22.孫藹彬,「台灣資訊軟體產業發展之生態演進分析」,國立中央大學資訊管理研究所碩士論文,1999。zh_TW
dc.relation.reference (參考文獻) 23.陳淑華,「銀行業策略與績效評估之探討--以平衡計分卡觀點分析」,淡江大學會計研究所碩士論文,2001。zh_TW
dc.relation.reference (參考文獻) 24.陳佳鳳,「銀行業策略性績效指標之研究」,台灣大學會計系研究所碩士論文,1999。zh_TW
dc.relation.reference (參考文獻) 英文部份:zh_TW
dc.relation.reference (參考文獻) 1.Albert Z. Zhou and Dieter Fink,”The intellectual capital web:A systematic linking of intellectual capital and knowledge management”, Journal of Intellectual Capital,2003.zh_TW
dc.relation.reference (參考文獻) 2.Agor, W. H., “The measurement, use, and development of intellectual capital to increase public sector productivity,” Public Personnel Management, Vol. 27, No.2, summer 1997, pp. 175-186.zh_TW
dc.relation.reference (參考文獻) 3.Bassi, L. J. and Van Buren, M. E. “Valuing investment in intellectual capital”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 414-432.zh_TW
dc.relation.reference (參考文獻) 4.Beckman,T.,Implementing the Knowledge Organization in Government,Paper and Presentation,10th National Conference on Federal Quality,1997.zh_TW
dc.relation.reference (參考文獻) 5.Bell, C.R., “Intellectual Capital,” Executive Excellence,” 14 (1), 1997, p15.zh_TW
dc.relation.reference (參考文獻) 6.Bertalanffy, Von L., “General system theory: a new approach to unity of science.” Human Biology, December, 1965, pp302-361.zh_TW
dc.relation.reference (參考文獻) 7.Bontis, N. “There’s a price on your head: Managing intellectual capital strategically”, Ivey Business Quarterly, Vol.60, No. 4, Summer 1996, pp.40-47.zh_TW
dc.relation.reference (參考文獻) 8.Bontis, N. “Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 433-462.zh_TW
dc.relation.reference (參考文獻) 9.Bontis, N., and Girardi, J., “Teaching knowledge management and intellectual capital lessons:An empirical examination of the Tango simulation,” Int. J.Technology Management, 20, 2000, pp.545-555.zh_TW
dc.relation.reference (參考文獻) 10.Bontis, N., Keow, W. C. C., and Richardson, S., “Intellectual capital and business performance in Malaysian industries,” Journal of Intellectual Capital, Vol. 1, No.1, 2000, pp. 85-100.zh_TW
dc.relation.reference (參考文獻) 11.Brooking, A., Intellectual Capital, London: International Thomason Business Press, 1996.zh_TW
dc.relation.reference (參考文獻) 12.Brooking, A., “The management of intellectual capital,” Long Range Planning, Vol.30, No. 3, 1997, pp. 364-365.zh_TW
dc.relation.reference (參考文獻) 13.Brooking, A., Board, P. and Jones, S. “The predictive potential of intellectual capital”, International Journal of Technology Management, Vol. 16, No. 1/2/3, 1998, pp. 115-125.zh_TW
dc.relation.reference (參考文獻) 14.Booth, R. “The measurement of intellectual capital”, Management Accounting, Vol. 76, No. 10, Nov 1998, pp. 26-28.zh_TW
dc.relation.reference (參考文獻) 15.Bukh, P. N., Larsen, H. T. and Mouritsen, J., “Constructing intellectual capitalzh_TW
dc.relation.reference (參考文獻) statements,” Scand. Journal of Management, 17, 2001, pp.87-108.zh_TW
dc.relation.reference (參考文獻) 16.Dzinkowski,「The measurement and Management of Intellectual Capital:An Introduction」,FMAC,1998zh_TW
dc.relation.reference (參考文獻) 17.Dzinkowski, R. “The measurement and management of intellectual capital: An introduction” Management Accounting, Vol. 78, No. 2, Feb 2000, pp. 32-36.zh_TW
dc.relation.reference (參考文獻) 18.Dzinkowski, R. “The value of intellectual capital”, The Journal of Business Strategy, Vol. 21, No. 4, Jul/Aug 2000, pp. 3-4.zh_TW
dc.relation.reference (參考文獻) 19.Davidow, W. `Why profits don`t matter`. Forbes (ASAP Supplement), 24,1996.zh_TW
dc.relation.reference (參考文獻) 20.Edvinsson, L., “Developing intellectual capital at Skandia,” Long Range Planning, Vol. 30, No. 3, 1997, pp. 366-373.zh_TW
dc.relation.reference (參考文獻) 21.Edvinsson, L. and Malone, M., Intellectual Capital: Realizing Your Company’s True Value by finding its Hidden Brainpower, New York: HarperCollins Publishers Inc., 1997.zh_TW
dc.relation.reference (參考文獻) 22.Grantham, C. E. and Nichols, L. D. “A framework for the management of intellectual capital in the health care industry”, Journal of Health Care Finance, Vol. 23, No. 3, Spring 1997, pp. 1-19.zh_TW
dc.relation.reference (參考文獻) 23.Gordon,”The Delphi Method”, AC/UNU Millennium Project,1994.zh_TW
dc.relation.reference (參考文獻) 24.Hubert, Saint-Onge “Tacit knowledge: The key to the strategic alignment of intellectual capital”, Strategy & Leadership, Vol. 24, No. 2, Mar/ Apr 1996, pp.10-14.zh_TW
dc.relation.reference (參考文獻) 25.Hildreth&Kimble, “Communities of practice int the distributed international enviroment”,Journal of Knowledge Management,2000zh_TW
dc.relation.reference (參考文獻) 26.Johnson, W. H. A. “An integrative taxonomy of intellectual capital: measuring the stock and flow of intellectual capital components in the firm”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 562-575.zh_TW
dc.relation.reference (參考文獻) 27.Kaplan, Rober S. & David P.Norton, “ The Balanced Scorecard: Translating Strategy Into Action”, Boston, Massachusetts: Harvard Business School Press,1996, p129.zh_TW
dc.relation.reference (參考文獻) 28.Klein D. A. and Prusak, “Characterizing intellectual capital,” Multiclient program working paper, March 1994, Boston: Ernst & Young Center for Business Innovation.zh_TW
dc.relation.reference (參考文獻) 29.Kautz&Thaysen, “Knowledge,learning and IT support in a small software company”, Journal of Knowledge Management,2001zh_TW
dc.relation.reference (參考文獻) 29.Kettinger,W.J.,&Lee,C.C., “Pragmatic perspectives on the measurement of information systems service quality”,MIS Quarterly,Vol.21,No.2,1997zh_TW
dc.relation.reference (參考文獻) 30.Knight, D. J., “Performance measure for increasing intellectual capital,” Strategy & Leadership, Vol. 27, No. 2, Mar/ Apr 1999, pp. 22-27.zh_TW
dc.relation.reference (參考文獻) 31.Petty, R. and Guthrie, J., “Managing intellectual capital: from theory tozh_TW
dc.relation.reference (參考文獻) practice,” Australian CPA, Vol. 69, No. 7, pp. 18-21.zh_TW
dc.relation.reference (參考文獻) 32.Lester Thurow, “Building Wealth: The New Rules for Individuals, Companies, and Nations in a Knowledge-Based Economy”,2000zh_TW
dc.relation.reference (參考文獻) 33.Lindstone, H., and Turoff, M. (ed.), The Delphi Method, Addison Wesley Publishing Co., 1975. One of the best detailed discussions of the Delphi method.zh_TW
dc.relation.reference (參考文獻) 34.Linstone & Murrary Turoff,” The Delphi Method: Techniques and Applications “(Landon: Addison Wesley, 1975)zh_TW
dc.relation.reference (參考文獻) 35.Lynn, B. E. “Culture and intellect capital management: A key factor in successful ICM”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, 1999, pp. 590-603.zh_TW
dc.relation.reference (參考文獻) 36.Lynn, B. “Intellectual capital”, CMA Management, Vol. 72, No. 1, Feb 1998, pp. 10-15.zh_TW
dc.relation.reference (參考文獻) 37.Maisel, L. S., The Balanced scorecard Approach, Journal of Cost Management, Summer, 1992.zh_TW
dc.relation.reference (參考文獻) 38.Masoulas, V., “Organizational requirements definition for intellectual capital management,” International Journal of Technology Management, Vol. 16, No.1/2/3, 1998, pp. 126-143.zh_TW
dc.relation.reference (參考文獻) 39.Massey&Montoya&Holcom, “Re-engineering the customer relationship:leverage knowledge assets at IBM”,Decision Support Systems,2001.zh_TW
dc.relation.reference (參考文獻) 40.Parasuraman,A.Zeithaml,V.A.$Berry L.L., “SERVQUAL:A MultipleItem Scale For Marketing Comsumer Perceptions of Service Quality”,Journal of Retailing, 1988zh_TW
dc.relation.reference (參考文獻) 41.Petrash,G., “Dow’s Journal to a Knowledge Value Management Culture”, European Management Journal(14),1996.zh_TW
dc.relation.reference (參考文獻) 42.“Rest in Peace,Book Value”, Forbes ASAP,1993.zh_TW
dc.relation.reference (參考文獻) 43.Roos, G. and Roos, J., “Measuring your company’s intellectual performance”, Long Range Planning, Vol.30, No. 3, 1997, pp. 413-426.zh_TW
dc.relation.reference (參考文獻) 44.Sveiby, K-E. “Intellectual capital: Thinking ahead”, Australian CPA, Vol. 68, No.5, Jun 1998, pp. 18-22.zh_TW
dc.relation.reference (參考文獻) 45.Stewart,T., “Intellectual capital: the new wealth of organizations”, 1997.zh_TW
dc.relation.reference (參考文獻) 46.Swan&Newell&Scarbrouth&Hislop, “Knowledge management and innovation: network and networking”, Journal of Knowledge Management,1999zh_TW
dc.relation.reference (參考文獻) 47.Van Buren Mark E., “A yardstick for knowledge management,” Training &zh_TW
dc.relation.reference (參考文獻) Development, May 1999, pp.71-78.zh_TW
dc.relation.reference (參考文獻) 48.Wiig,K.M., “Knowledge Management:Where Did It Come From and Where Will It Go?”,Expert Systems with Applications,Pergamon Press/Elseview(14),Fall,1997zh_TW
dc.relation.reference (參考文獻) 49.Yin,”Case Study Research”,Sage Publications,1994.zh_TW
dc.relation.reference (參考文獻) 50.Zeithaml,Valarie A.,Parasureaman,A.& ArvindMalhotra. “e-Service Quality : Definition,Dimensions and Conceptual Model,”Working Paper,Marketing Science Institute,Cambridge,MA,2000.zh_TW
dc.relation.reference (參考文獻) 51.Zeithaml,Valarie A.,Parasureaman,A.& ArvindMalhotra. “Service Quality Delivery Through Web Sites:A critical Review of Extant Knowledge,”Academy of Marketing Science,Vol.30,No4,2002.zh_TW
dc.relation.reference (參考文獻) 52.Zeithaml V, “Service Excellence in Electronic Channels”,Managing Service Quality,12,3,p135-139,2002.zh_TW