博碩士論文 86443001 詳細資訊



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姓名 詹文男(Wen-Nan Tsan)  查詢紙本館藏   畢業系所 資訊管理學系
論文名稱 資訊科技產業智慧資本衡量之研究-系統理論之觀點
(The measurement of Intellectual Capital for IT industry in Taiwan – System Theory Perspective)
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摘要(中) 論文摘要：
由於智慧資本的重要性日漸凸顯，實務上的應用需求亦日漸殷切，因此許多專家學者投入相關的研究，期望能找出衡量智慧資本的主要變項以協助企業掌握關鍵指標，不過大部分研究皆未處理指標間的關係。本研究的目的除嘗試建構一套適合國內高科技產業的企業智慧資本評價架構及發展企業智慧資本評價之各項指標的衡量方法之外，並以系統理論的觀點來釐清智慧資本衡量指標之間的關係，及探討企業智慧資本對企業績效之影響，協助企業以最少的企業資源來掌握關鍵的智慧資本指標，提升企業未來的競爭力。
本研究以我國在全球市場有優異表現的資訊科技產業為研究對象，調查範疇包含公開發行、上櫃及上市之資訊科技企業，研究分二階段進行，第一階段進行深度個案訪談，以進一步了解智慧資本指標的重要性，並分析各別智慧資本指標的重要性在資訊科技產業之次產業是否有所不同。第二階段則針對公開發行及上櫃及上市之資訊科技公司，徵詢其受訪意願後，依據修正後之問卷，進行人員親訪，共計訪問100家業者。
研究結果有以下發現：
一、所處產業不同，企業所重視的智慧資本指標並不相同。總體而言，資訊科技產業所共同重視的智慧資本指標包括經營團隊領導力、策略執行力及對客戶需求的了解等指標。
二、智慧資本管理能力對智慧資本投入變項與智慧資本產出變項之間的交互作用具統計上的顯著性。亦即企業智慧資本管理能力的不同，的確會調節智慧資本投入對智慧資本產出的影響。此外，在智慧資本產出對企業財務績效的影響方面，智慧資本產出愈高的企業，其財務績效會愈好此一假說獲得部份的支持。
三、智慧資本投入對智慧資本中間變項、智慧資本中間變項對智慧資本產出、智慧資本投入對智慧資本產出變項之影響，皆達顯著水準。意味著智慧資本投入除透過中間變項影響智慧資本產出外，其本身亦可直接影響智慧資本產出的水準。因此企業若能對智慧資本投入與中間變項之間作良好的配適管理的話，智慧資本投入對於智慧資本產出的效果還能進一步向上提升。
本研究最後針對實務界，包括產業、政府及投資界提出綜合性建議如下：
一、對產業界的建議
由於智慧資本攸關企業的無形資產價值，因此企業應建構配合所處市場特性的智慧資本系統模型，持續監控改善，並應持續投入資源提升企業智慧資本系統之價值。
二、對投資界的建議
評估企業的指標應由以有形資產為主體的評價模式轉變為能表現出無形資產的新評價模式，本研究所提供的智慧資本IPO模型(Input, Process, Output)可作為一個參考架構。
其次，企業的智慧資本管理能力對於智慧資本投入對智慧資本產出的影響有調節作用，因此投資者在評估企業的價值時，除衡量智慧資本產出的價值之外，智慧資本管理能力變項亦應是重要的評估標的之一。
三、對政府相關機構的建議
本研究認為政府應透過彙整企業的無形資產能力之評價形成產業的常模來掌握產業的核心價值，並應發展一套具前瞻性的衡量指標，藉以扶持具潛力之企業，而智慧資本系統模型亦可作為評估架構的參考。
摘要(英) Abstract
The importance of intellectual capital is becoming more widely recognized, and demand for the application of intellectual capital is increasing. Many experts have undertaken research in this field, in an attempt to find the major variables for the measurement of intellectual capital, so as to help enterprises to identify the key indicators. However, very little of this research has addressed the relationship between indicators. The objective in undertaking this research was to construct an architecture suitable for the evaluation of enterprise intellectual capital in Taiwan’s hi-tech sector, and to develop methods for measuring the indicators used to evaluate enterprise intellectual capital. System theory was used to clarify the relationship between the intellectual capital measurement indicators, and to explore the impact of intellectual capital on enterprise performance. It was hoped that this would help enterprises to monitor the key intellectual capital indicators using the minimum amount of resources, thereby enhancing enterprise competitiveness.
The research targeted Taiwan’s hi-tech sector, which has achieved impressive performance in global markets. The sample included IT companies which are either listed on the stock market or OTC exchange or have made a public offering. The research was undertaken in two stages. In the first stage, in-depth interviews were conducted with each company to gain a better understanding of the importance of intellectual capital indicators, and to determine whether the importance of individual intellectual capital indicators various between the different industries in the hi-tech sector. In the second stage, further interviews were conducted in person using a revised questionnaire; a total of 100 companies were interviewed.
The following discoveries were made:
(1) The intellectual capital indicators to which enterprises attach most importance vary from industry to industry. The indicators which were felt to be particularly important in all industries within the hi-tech sector included management team leadership, strategy implementation capability and understanding of customer needs.
(2) Intellectual capital management capability had a statistically significant impact on the relationship between intellectual capital input variables and intellectual capital output variables. That is to say, differences in enterprise intellectual capital management capability do affect the impact which intellectual capital inputs have on intellectual capital outputs. As regards the impact which intellectual capital outputs have on enterprises’ financial performance, the research results supported the hypothesis that the higher an enterprise’s intellectual capital output, the better its financial performance would be.
(3) As regards the impact of intellectual capital inputs on intellectual capital mediator, intellectual capital mediator on intellectual capital outputs and intellectual capital inputs on intellectual capital outputs, all of these were statistically significant. This means that, not only do intellectual capital inputs affect intellectual capital outputs indirectly through intellectual capital mediator, they also affect intellectual capital outputs directly. If enterprises can regulate intellectual capital inputs and intellectual capital mediator properly, it should be possible to further increase the impact which intellectual capital inputs have on intellectual capital outputs.
On the basis of this research, the following recommendations can be offered to industry, government and investors:
(1) Recommendations for industry:
Intellectual capital affects the value of an enterprise’s intangible assets. Enterprises should establish a intellectual capital system model suited to the characteristics of the industry in which the enterprise operates; they should conduct ongoing monitoring and improvement of this model, and should continue to allocate resources to enhance the value of the enterprise’s intellectual capital system.
(2) Recommendations for investors:
When evaluating enterprises, investors need to move away from appraisal models which place undue emphasis on tangible assets to models which take intangible assets into consideration. The intellectual capital IPO (Input, Process, Output) model used in this research could be a useful reference here.
In addition, it is clear that an enterprise’s intellectual capital management capability serves to regulate the impact which intellectual capital inputs have on intellectual capital outputs. When appraising the value of an enterprise, besides measuring the value of intellectual capital outputs, investors also need to look at intellectual capital management capability.
(3) Recommendations for government agencies:
By collating the results of the appraisal of enterprises’ intangible assets, the government should develop a model which can be used to monitor core value in industry. The government also needs to develop a set of forward-looking measurement indicators which can help it to determine which enterprises have potential and should be supported. The intellectual capital system model could be used as a reference for the establishment of the evaluation architecture.
關鍵字(中) ★ 智慧資本
★ 系統理論
★ 企業績效
★ 資訊科技產業
★ IPO 模型		 關鍵字(英) ★ Intellectual Capital
★ System Theory
★ Business performance
★ IT industry
★ IPO Model
論文目次 目　　　錄
第一章、緒論 1
第一節、研究背景 1
第二節、研究動機 4
第三節、研究目的 6
第二章、文獻探討 8
第一節、智慧資本的定義 8
第二節、智慧資本的組成與內涵 14
第三節、智慧資本的理論基礎－資源基礎理論觀點 23
第四節、智慧資本衡量指標的發展 28
第五節、智慧資本衡量的相關研究分析 45
第六節、系統理論與智慧資本 53
第七節、系統理論觀點之智慧資本IPO 模型 60
第三章、研究模型與方法 64
第一節、研究模型 65
第二節、研究假說 66
第三節、研究設計 70
第四節、智慧資本IPO模型 72
第五節、研究變項與問卷設計 80
第六節、研究程序 89
第七節、資料分析 90
第四章、資料分析與研究結果 91
第一節、回收樣本的基本資料分析 91
第二節、問卷的信度與效度分析 97
第三節、智慧資本指標重要性分析 99
第四節、智慧資本系統模型之檢定 104
第五節、探索性分析 109
第五章、結論與建議 115
第一節、研究結論 115
第二節、研究建議 118
第三節、本研究之學術貢獻 121
第四節、研究限制 122
第五節、未來研究方向建議 123
參考文獻 125
附　錄 ……………………………………………………..………….138
圖　目　錄
圖1-1-1　市值佔淨帳面價值倍數表 2
圖2-1-1　智慧資本觀念的樹狀圖 10
圖2-2-1　智慧資本組成要素圖 15
圖2-2-2　Skandia市場價值架構圖 16
圖2-2-3　Roos et al.智慧資本架構圖 18
圖2-2-4　智慧資本的概念圖 19
圖2-2-5　企業價值的五大要素 21
圖2-4-1　Roos et al.之Skandia模式應用圖 28
圖2-4-2　KPMG智慧資本衡量構面及指標 33
圖2-4-3　Skandia企業導航者模式 38
圖2-4-4　智慧資本的重要徵象計分卡 43
圖2-4-5　吳思華網路企業智慧資本衡量構面與指標 43
圖2-6-1　基本的系統模型 54
圖2-6-2　以系統理論為基礎之智慧資本系統的Variance Model 55
圖2-6-3　完整智慧資本系統變異模型 56
圖2-6-4　智慧資本系統變異模型 - 智慧資本中間變項視為過程 57
圖2-6-5 智慧資本投入、中間變項及智慧資本產出變項關係圖 57
圖2-6-6　智慧資本系統變異模型觀念示意圖 58
圖2-6-7　智慧資本投入、調節及產出變項關係圖 58
圖2-7-1　智慧資本系統的Variance Model (IPO Model) 60
圖3-1　本研究之架構及研究流程 64
圖3-1-1　智慧資本IPO模型 65
圖3-2-1 智慧資本投入、中間及產出變項關係之變異模型 67
圖3-2-2 智慧資本投入、管理能力及產出關係的變異模型 69
圖3-4-1　智慧資本系統組成元素關係圖 79
圖3-5-1　本研究之研究模型 80
圖3-5-2　本研究研究架構圖－智慧資本產出將影響企業經營績效 81
圖4-4-1　不完全中介模型 105
圖4-4-2　智慧資本投入與智慧資本管理能力之交互作用圖(a) 108
圖4-4-3　智慧資本投入與智慧資本管理能力之交互作用圖(b) 108
表　目　錄
表2-1-1　各學者對智慧資本之觀點彙整 12
表2-2-1　Dzinkowski智慧資本的要素表 21
表2-2-2　各研究對智慧資本組成元素之觀點彙整 22
表2-3-1　企業有形資源與無形資源的例舉 26
表2-4-1　ASTD 智慧資本衡量構面與指標 29
表2-4-2　加拿大管理會計協會智慧資本衡量構面與指標 31
表2-4-3　顧客面結構議題之衡量 33
表2-4-4　衡量策略的財務主題 34
表2-4-5　加拿大McMaster 智慧資本衡量構面及指標 36
表2-4-6　Stewart智慧資本構面與計算指標 39
表2-4-7　Sveiby 智慧資本構面與計算指標 40
表2-4-8　智慧資本衡量之相關研究之構面及指標數目 44
表2-5-1　國內外對智慧資本的衡量及實證調查之相關研究彙整 50
表2-5-2　國內外智慧資本衡量之相關調查研究主題之分類 52
表3-3-1　初步階段訪談對象一覽表 70
表3-4-1　智慧資本衡量指標106項 72
表3-4-2　衡量台灣資訊電子產業智慧資本之重要指標 75
表3-4-3　智慧資本系統中之指標分析 79
表3-5-1　一般學者與實務界經常使用的財務比率分析 82
表3-5-2　本研究企業財務績效之變項 83
表3-5-3　智慧資本投入變項指標之內容 84
表3-5-4　智慧資本管理能力變項指標之內容 85
表3-5-5　智慧資本產出變項指標之內容 86
表3-5-6　智慧資本中間變項指標之內容 87
表3-5-7　財務比率變數彙整表 88
表4-1-1　回收樣本基本資料 92
表4-1-2　受訪樣本智慧資本投入變項分析 93
表4-1-3　受訪樣本智慧資本管理能力分析 94
表4-1-4　受訪樣本智慧資本中間變項分析 94
表4-1-5　受訪樣本智慧資本產出變項分析 95
表4-1-6　智慧資本系統各變項之相關分析 96
表4-1-7　受訪樣本財務績效分析 97
表4-2-1　本研究各構面信度值 98
表4-3-1　受訪個案廠商認為該領域重要之指標 99
表4-3-2　個案訪談之智慧資本指標重要性分析 100
表4-3-3　硬體製造與軟體及服務產業所認為重要指標 101
表4-3-4　資訊產業智慧資本指重要性調查 103
表4-4-1　智慧資本投入對智慧資本產出的影響關係 105
表4-4-2　智慧資本管理能力的調節作用變異數分析結果 107
表4-4-3　智慧資本投入變項與智慧資本管理能力之交互作用均數差檢定結果 107
表4-5-1　企業資本額的調節作用變異數分析結果 110
表4-5-2　智慧資本管理的特徵差異與財務績效的相關性 112
表4-5-3　智慧資本產出變項與企業財務績效指標之相關分析 113
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指導教授 范錚強(Cheng-Kiang Farn) 審核日期 2003-1-14
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