| 摘要: | 雖然大多數的研究發現人力資源管理措施與組織績效間存在顯著的正向關聯，但鮮少探討這兩者間價值創造的過程(Wright and Garnder, 2002)，截至目前為止，仍然無法完整的了解人力資源管理措施究竟如何達到組織所希望達到的結果，其間的轉換機制尚待進一步的釐清(Bowen & Ostroff, 2004；Dunford & Snell, 2001; Wright, et al., 2001)。 隨著策略性人力資源管理的興起，學者試圖發展出一套可協助組織達成策略性目標與組織績效上產生最大效能的人力資源管理措施，本研究將此類最佳實務(best practices)以「高績效工作系統－HPWS」稱之。本研究針對高績效工作系統、智慧資本與組織績效之關係，主要進行三個部份的研究探討。第一部份比較人資主管與直線部門主管對公司之高績效工作系統與智慧資本水平之評價差異狀況；第二部份的研究則是以智慧資本為中介變項，進一步了解高績效工作系統如何驅動組織績效；第三部份圖瞭解不同策略型態的組織，其競爭策略對於高績效工作系統與組織績效所帶來的影響。 本研究以全台上市上櫃公司為研究對象，並將研究對象區分為直線主管與人力資源主管，透過問卷調查法瞭解台灣地區實施高績效工作系統的企業現況，共寄發1,206份問卷，回收有效問卷220份，有效問卷回收率約18.24%。樣本資料經初步統計運算後，以相關及階層迴歸分析探討各變數間之關係。 研究結果顯示：(1)組織採行完善程度越高之高績效工作系統，其組織績效越佳；(2)高績效工作系統的完善程度對於智慧資本具有正向影響效果，組織採行完善程度越高之高績效工作系統，將會更加強化組織之智慧資本；(3)智慧資本對於組織績效具有顯著正向影響，即組織之智慧資本越高。另外，智慧資本在高績效工作系統與組織績效間具有部份中介效果，意即採行完善程度較高之高績效工作系統，可以透過加強智慧資本之累積，進而提升組織績效的表現；(4)不同策略屬性的組織，在高績效工作系統的使用程度上有所差異，且特定策略的選擇會在組織績效上有正面的效果；(5)組織中的直線與人資主管對於人力資源管理措施與智慧資本的認知是有顯著差異的，人資主管給予自己的評價(高績效工作系統平均數：3.527，智慧資本平均數：3.830)明顯高於直線主管所給的評價(高績效工作系統平均數：3.297，智慧資本平均數：3.677)。 本研究探討高績效工作系統對組織績效之關係，以及智慧資本與組織競爭策略在其間所扮演之中介與干擾角色之研究發現，進而提出可能改善或提升實施成效之建議，供實務界作為參考。Since last decade, high performance work system (HPWS) has been considered as a potential source of corporate competitive advantage, and an increasing number of studies emphasize on the effects of HPWS on organizational performance. However, few studies have clarified the casual relationship between HPWS and organizational performance. The major aim of this study is to provide an exploratory perspective for clarifying the casual relationship between high-performance work system (HPWS) and organizational performance and test the effects of intellectual capital and the kind of organizational competitive strategy in the relationship as a mediator and a moderator, respectively. This study hypothesized that HPWS will have a positive effect on organizational performance. Next, intellectual capital, which is thought to be developed and sustained by HPWS, is identified as an effective intervention in the HPWS – organizational performance relationship in this study. Data were primarily collected from questionnaires of HR and line managers respectively, and 220 companies listed in Taiwan Stock Exchange (TSE) and traded over the counter (OTC) were chosen as subjects. After multiple regression analyses were conducted, some major findings can be summarized as follows: 1. HPWS has positive effects on both intellectual capital and organizational performance. However, it still has an indirect effect on organizational performance through the mechanism of intellectual capital. 2. Intellectual capital can be directly beneficial to the enhancement of organizational performance. 3. Companies belonging to differentiation strategy outperforme unobvious ones in rganizational performance, and companies would have better performance if they adopt specific strategies. 4. Considering the interaction effects of strategies and HPWS on organizational performance, internal efficiency played a critical role through intermediate effect. It meant that impractical HR practices would likely waste organizations’ resources if they are not carried out practically. 5. We compared the perceived difference of HPWS and intellectual capital between line and HR executives. The analysis reveals HR rating is significant higher than line on both of the HPWS and intellectual capita dimensions. |
