企業藉由知識不斷創新與蓄積，形成智慧資本以提昇企業的價值並創造企業的成長，智慧資本儼然成為企業競爭力的重要關鍵。本研究主要目的是以社會資本與學習導向為基礎，透過吸收能力中介探討促進團隊智慧資本績效之影響因素。藉由社會資本衡量團隊外部關係以及運用學習導向詮釋團隊內在本質，分析促進團隊智慧資本績效的影響因素，目的在提供管理者從組織內部及外部的觀點管理團隊，促進智慧資本之績效。 本研究透過網路問卷調查，以具有參與過工作團隊經驗之工作者作為調查對象，共回收518份問卷，有效問卷為452份 (回收率占87.26%)。本研究以結構方程式進行資料分析，研究結果顯示，測量模型信、效度良好，在驗證假說檢定方面則發現：(1)對於學習導向構面，學習動機對於知識吸收能力有顯著關係，其餘則無；(2)對於社會資本構面，關係資本及認知資本對於吸收能力有顯著關係，結構資本則無；(3)吸收能力對於智慧資本有顯著關係；(4)驗證中介的結果顯示學習導向及社會資本透過吸收能力的中介效果，進而促進智慧資本的績效；(5)調節效果方面，團隊規模對於吸收能力及智慧資本績效有調節效果。 ;This study tries to explore the accumulation of Intellectual Capital. On the basis of Social Capital and Learning Orientation, this study examines factors which influence the accumulation of Intellectual Capital. Social Capital measures the relationship owned by a team and Learning Orientation illustrates the culture in a organization. In the view of work team inward and outward, we offer some advices to design a work team in order to manage Intellectual Capital. This study collects 518 samples in total by using internet questionnaires. Analyzing upon 452 usable responses by structural equation modelling reveals that the measurement model has good reliability and validity. Here are the empirical results. Firstly, Learning Motivation has significantly positive effect on Absorptive Capacity. Secondly, Relation Capital and Cognitive Capital have significantly positive effect on Absorptive Capacity; however, Structure Capital has no significant impact. Thirdly, Absorptive Capacity has significantly positive effect on Intellectual Capital. Fourthly, Absorptive Capacity mediates the relationship between Learning Orientation and Intellectual Capital, as well as the relationship between Social Capital and Intellectual Capital. Last but not the least, Team size plays a moderating role on Absorptive Capacity and the accumulation of Intellectual Capital.
