查詢結果分析
來源資料
頁籤選單縮合
題 名 | 智慧資本、智慧資本附加價值與企業績效之整合分析=An Integrated Analysis of Intellectual Capital, Value Added Intellectual Capital and Enterprise Performance |
---|---|
作 者 | 黃劭彥; 林有志; 林琦珍; 施志成; | 書刊名 | 臺灣管理學刊 |
卷 期 | 8:1 2008.02[民97.02] |
頁 次 | 頁27-46 |
分類號 | 494.75 |
關鍵詞 | 智慧資本附加價值係數; 利害關係人; 線性結構方程式; VAIC; Stakeholder; Structure equation model; SEM; |
語 文 | 中文(Chinese) |
中文摘要 | 本文之研究目的係探討台灣資訊電子業之智慧資本、智慧資本附加價值以及 企業績效三者之關連性,以上市櫃之資訊電子業為樣本,參照以往學者所研究之 智慧資本變數,利用因素分析以及線性結構方程式(SEM)檢測其關係。研究結果 發現:就短期來看,大部分智慧資本要素(創新資本除外),均正向顯著的透過以利 害關係人觀點計算的智慧資本附加價值影響企業績效,而在長期觀點下,創新資 本對智慧資本附加價值以及企業績效的影響是到後期才展現出正向顯著之影響, 顯示研發創新需要時間之醞釀,而關係資本反而到後期呈現負向之影響,表示當 年為維持關係所投入的廣告、推銷與管理等費用,會隨著時間經過而降低其效益, 甚至會負向影響企業績效。若是企業能夠注重智慧資本之建立,則能促進智慧資 本附加價值及企業績效之成長。 |
英文摘要 | The purpose of this research is to confer the relation of intellectual capital (IC) elements, Value Added Intellectual Capital (VAIC) and enterprise performance of Taiwan IT Industry. The sample selection of this research is IT industry companies that list on Taiwan Stock Exchange (TSE). We use factor analysis and Structure Equation Model (SEM) to test the hypothesis. In the short term, we find that the most IC elements (beyond innovation capital) are positive and significant via VAIC to affect enterprise performance. In the long term, the effect has positive and significant relationship from Innovation Capital to VAIC (lag one and two year) to enterprise performance (lag one and two year). It means that the effect of research and innovation need a period of time to crate value. On the other hand, the Relationship Capital presents the negative lag effect via VAIC to enterprise performance. It means that companies invest the expense of ad-rate, exploitation and management to keep relation, but with the time goes by the companies’ effect will decrease, even negative affect enterprise performance. If companies pay attention on IC elements, then the value of VAIC and enterprise performance will growth. |
本系統中英文摘要資訊取自各篇刊載內容。