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題名 The Integration between Balanced Scorecard and Intellectual Capital 作者 吳安妮
Wu, Anne關鍵詞 Intellectual capital; Balanced scorecard; Human capital; Customers; Communication technologies; Taiwan. 日期 2005 上傳時間 22-Oct-2010 23:18:45 (UTC+8) 摘要 Purpose – The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and even management of strategic intellectual capital (SIC). Design/methodology/approach – The paper adopts a case study to illustrate the integration between the BSC and IC, and to handle the significant issues related to SIC. The case company is a car dealership in Taiwan, which is one of the largest automobile dealerships in Taiwan. In addition, according to the firm`s management philosophy, the company treats customers as the bosses and employees as the precious assets to the company. The company also treats quality as one of its important competitive advantages, hence implementing ISO 9002 in 1999. Findings – The main findings of this study are: BSC can lead the creation, formation and measurement of SIC and strengthen the reporting for SIC; BSC`s financial, customer, internal process, and growth and learning perspectives can strengthen the management of IC; and, all in all, how to integrate IC and BSC together for implementing a company`s strategy effectively and maximize the value of a company deserves further discussion. Practical implications – Based on this study, companies need to integrate BSC to IC in order to strengthen the creation, formation, measurement, reporting and management of SIC. While BSC directs IC, then the value of SIC can be improved. Originality/value – Based on the literature review, the authors note that BSC is an important tool to measure and manage IC. However, no research illustrates how BSC directs the creation, formation and management of IC. In this study the authors fill this gap and introduce a case to illustrate how BSC affects the creation, formation and measurement, and even reporting of IC. 關聯 Journal of Intellectual Capital,6(1),261-284 資料類型 article DOI http://dx.doi.org/10.1108/14691930510592843 dc.creator (作者) 吳安妮 zh_TW dc.creator (作者) Wu, Anne - dc.date (日期) 2005 - dc.date.accessioned 22-Oct-2010 23:18:45 (UTC+8) - dc.date.available 22-Oct-2010 23:18:45 (UTC+8) - dc.date.issued (上傳時間) 22-Oct-2010 23:18:45 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/47410 - dc.description.abstract (摘要) Purpose – The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and even management of strategic intellectual capital (SIC). Design/methodology/approach – The paper adopts a case study to illustrate the integration between the BSC and IC, and to handle the significant issues related to SIC. The case company is a car dealership in Taiwan, which is one of the largest automobile dealerships in Taiwan. In addition, according to the firm`s management philosophy, the company treats customers as the bosses and employees as the precious assets to the company. The company also treats quality as one of its important competitive advantages, hence implementing ISO 9002 in 1999. Findings – The main findings of this study are: BSC can lead the creation, formation and measurement of SIC and strengthen the reporting for SIC; BSC`s financial, customer, internal process, and growth and learning perspectives can strengthen the management of IC; and, all in all, how to integrate IC and BSC together for implementing a company`s strategy effectively and maximize the value of a company deserves further discussion. Practical implications – Based on this study, companies need to integrate BSC to IC in order to strengthen the creation, formation, measurement, reporting and management of SIC. While BSC directs IC, then the value of SIC can be improved. Originality/value – Based on the literature review, the authors note that BSC is an important tool to measure and manage IC. However, no research illustrates how BSC directs the creation, formation and management of IC. In this study the authors fill this gap and introduce a case to illustrate how BSC affects the creation, formation and measurement, and even reporting of IC. - dc.language zh_TW en dc.language.iso en_US - dc.relation (關聯) Journal of Intellectual Capital,6(1),261-284 en dc.subject (關鍵詞) Intellectual capital; Balanced scorecard; Human capital; Customers; Communication technologies; Taiwan. - dc.title (題名) The Integration between Balanced Scorecard and Intellectual Capital en dc.type (資料類型) article en dc.identifier.doi (DOI) 10.1108/14691930510592843 en_US dc.doi.uri (DOI) http://dx.doi.org/10.1108/14691930510592843 en_US
