全球經濟已經步入服務主導的時代,各企業都積極投入資源於差異化與客製化的服務供給,以便取得競爭優勢。因此,服務創新成為企業獲得競爭優勢與生存的重要依據。在過去的研究中對於探討顧客以及服務接觸員工的合作關係,都偏向單一方向的溝通模式,合作關係如何影響創新績效的過程亦極少被研究,本研究針對此學術缺口,應用服務主導邏輯與資源優勢理論的觀點,發展出一個對話式合作的構念,強調與顧客以及服務接觸員工之間的合作應著重在對話與互動上,促使雙方相互了解、學習與影響,同時本研究亦探索這種對話式合作對於企業中四種操縱性資源(關係資源、資訊資源、組織資源與人力資源)的影響,進而有益於服務創新的績效。本研究針對台灣資訊電子產業分析149 家公司的問卷資料,結果發現與顧客以及服務接觸員工進行對話式合作,對於企業的操縱性資源具有正面影響,而關係資源、資訊資源、組織資源與人力資源對於感知的服務創新績效都具有顯著影響,但對於比較式服務創新績效則只有資訊資源與人力資源具有顯著影響。本研究基於「輸入-處理-輸出」的模式,分析結果確認對話式合作之構念及其效益,並釐清操縱性資源扮演著「處理」機制的角色,進而對服務創新產生正面影響。文末探討學術貢獻、實務意涵以及研究限制等相關內容。With the growth and dominance of services in the world, service innovation has become an indispensable element for ensuring a competitive advantage. However, the understanding of the influences of collaboration with customers and service-contact employees in service innovation is biased by one-way communication and ultimately insufficient. To address this academic gap, we propose a research model grounded on service-dominant logic and resource-advantage theory to investigate the performance of service innovation by prescribing specific roles for collaboration with customers and service-contact employees. Dialogic collaboration, an expanded conceptualization of co-creation, is proposed; this form of collaboration has associated relationships with four companies’ operant resources (i.e., relational, informational, organizational, and human), which in turn affect the performance of service innovation.The conceptual mode is empirically tested with a survey of 149 Taiwan-based IT firms. The results confirm the proposed factor structure of dialogic collaboration and indicate that companies emphasize dialogic collaboration in developing service innovation. We find that dialogic collaboration influence operant resources’ ability to facilitate service innovation. The perceived performance of service innovation is affected by four operant resources whereas the comparative performance of service innovation is influenced by two types of operant resources (i.e., informational and human). Our findings reflect the input-process-output model to reveal the inputting role of collaboration with customers and service-contact employees and clarify the processing role of operant resources in service innovation projects. Detailed theoretical and managerial implications of the findings are discussed.