人力資本對組織績效之影響 -以流程資本、顧客資本為序列中介變項

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姓名

黃敬以(Jing-Yi Huang) 查詢紙本館藏

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人力資源管理研究所

論文名稱

人力資本對組織績效之影響 -以流程資本、顧客資本為序列中介變項
(Human capital, process capital, customer capital and performance：a mediation model)

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摘要(中)

隨時代變遷與科技發展的日益月新，金融企業所處的競爭環境愈加劇烈，本研究旨在調查企業的智慧資本元素是否有助於金融企業保持競爭優勢，不被市場淘汰。即金融企業所持有之員工專業知識技能、經驗之累積等人力資本元素，是否有助於增加其優化組織結構、提高流程效率及流程掌控程度，進而增加企業掌握客戶需求之能力、有助於企業保持市場營收及獲利能力，幫助企業增加競爭力，提高組織績效表現。本研究以台灣上市、上櫃之金融企業為研究對象，研究期間為2009年至2018年，透過迴歸分析探討金融企業之人力資本、流程資本、顧客資本等智慧資本元素對組織績效的影響，並加以了解上述智慧資本元素間之交互關係，另延伸探究企業規模對本研究架構造成之調節效果，了解企業規模是否影響企業透過智慧資本增加其組織績效。由本研究實證結果發現，人力資本透過顯著正向影響流程資本，進而對顧客資本產生顯著正向影響，最終顯著正向影響組織績效。此外，加入企業規模作為調節變項後，發現在人力資本正向影響流程資本之作用、人力資本正向影響顧客資本之作用、流程資本正向影響顧客資本之作用，以及流程資本正向影響組織績效之作用，企業規模對前述作用均具有負向調節效果。

摘要(英)

To accompany with times change, the competitive environment for financial sector is more rapid. This study tries to figure out whether intellectual capital of baking industry, security industry, insurance and fiancé holding industry can help they maintain their competitive advantage and not be eliminated by the market. That is, whether the human capital such as the professional knowledge, skills and experience of employees can help financial sector increase its process efficiency and increase ability to better meet customers’ needs and maintain market revenue also profitability. Then, let enterprises increase competitiveness and improve performance more easily. This study takes listed and over-the-counter financial sector in Taiwan as the research object, and the research period is from 2009 to 2018. This study uses regression analysis to explore the impact of human capital, process capital, and customer capital on performance of financial sector. In addition to understanding the interaction between above elements of intellectual capital, this study explores moderating effect of enterprise size towards the structure of this study to understand whether the size of enterprise affects the organization′s performance through intelligent capital. From the outcome of statistical analysis, it shows that human capital has a significant positive impact on process capital, which in turn has a significant positive impact on customer capital, and ultimately a significant positive impact on organizational performance. In addition, the scale of the enterprise has a negative moderating effect towards the impact of human capital on process capital and customer capital, and also the impact of process capital on customer capital and organizational performance.

關鍵字(中)

★ 智慧資本
★ 人力資本
★ 流程資本
★ 顧客資本
★ 組織績效

關鍵字(英)

★ Intellectual Capital
★ Human Capital
★ Process Capital
★ Customer Capital
★ Performance

論文目次

摘要 i
Abstract ii
目錄 iii
圖目錄 iv
表目錄 iv
一、緒論 1
1-1 研究動機與目的 1
1-2 本文結構 3
二、文獻回顧與假說 4
2-1 人力資本對組織績效的影響 6
2-2 流程資本、顧客資本對組織績效的影響 8
2-3 人力資本、流程資本、顧客資本之間的關聯性 10
三、研究方法 13
3-1 研究架構 13
3-2 研究變項衡量 14
3-3 研究工具 18
四、實證結果分析 20
4-1 描述性統計資料 20
4-2 相關分析 25
4-3 迴歸分析 26
4-3-1 總效果分析 26
4-3-2 間接效果分析 27
4-3-3 直接效果分析 28
4-3-4 加入企業規模作為調節變數 32
五、結論與建議 36
5-1 結論 36
5-2 管理意涵 37
5-3 研究限制 38
參考文獻 39

參考文獻

中文部分
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指導教授

陳明園(Ming-Yuan Chen)

審核日期

2020-6-23

推文