博碩士論文 84443006 詳細資訊




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姓名 陳美純( Mei-Chun Chen)  查詢紙本館藏   畢業系所 資訊管理學系
論文名稱 資訊科技投資與智慧資本對企業績效影響之研究
(The effect of information technology investment and intellectual capital on business performance)
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摘要(中) 隨著時代潮流的演進,傳統以財務與實質資產為公司基礎的方式逐漸式微,取而代之的是核心競爭力、知識、與專業工作者為主要資產的結構方式。企業運用資訊科技的目的在於能夠培養核心能力、協調及管理工作者的任務,強化生產力與提升整體品質。而無形的智慧資本是評估企業價值的重要參考指標,它係由人力資本、結構資本與關係資本所構成,為企業知識、資訊、智慧財產、經驗與技能的總和,對於經營績效的優劣有著舉足輕重的地位。
本研究從資訊科技投資與智慧資本的觀點切入,探討對企業績效的影響。第一階段訪談國內七家公民營企業的主管,瞭解企業資訊科技運用與智慧資本管理的概況。在人力資本方面,對於軟體公司及網路公司的研發部門,應積極積蓄員工的技能、經驗、專業年資、解決問題的處理模式;對於企業中的資訊部門,員工應該累積豐富的企業流程知識,能夠迅速解決企業問題與發掘應用資訊科技的新機會,同時全面滲透價值鏈,以創造更多企業價值。在結構資本方面,對於軟體公司及網路公司,應該能夠掌握資訊科技關鍵技術,又能隨時調整工作團隊,以因應外在環境的變化;對於企業中的資訊部門,必須建立完整的資訊架構,有彈性因應企業轉型、外移或處理更複雜的業務。在關係資本方面,對於軟體公司及網路公司,必須建立良好的服務與形象,爭取顧客的信任與支持,以提高銷售量及再購率;對於企業中的資訊部門,關鍵在內部各單位使用者的滿意度、是否獲得其他部門認同、能否建立良好人際關係、與公司高階層主管的互動、獲取支持及信賴。
第二階段採取大規模的問卷調查,以一千大企業為研究對象,進行研究假說的驗證。本研究的有效回收問卷為87份。在資訊科技支出比例,製造業以人事費用居多,服務業與金融業以硬體費用居多。在平均值上,製造業以結構資本較高;服務業以關係資本及企業績效高較;而金融業以資訊科技投資與人力資本較高。在人力資本的因素分析上,共萃取四個因素,包括員工的特質能力、員工的知識交流、員工的教育訓練、員工的年資水準。在結構資本的因素分析上,共萃取五個因素,包括企業整體流程、組織結構設計、運用IT的能力、智慧財產管理、資訊系統架構。在關係資本的因素分析上,共萃取四個因素,包括合作夥伴關係、顧客導向經營、顧客關係管理、供應商關係。在企業績效的因素分析上,共萃取兩個因素,包括財務績效指標、經營績效指標。本研究模型的徑路分析,人力資本顯著影響結構資本與關係資本,雖人力資本並不直接影響企業績效,然結構資本與關係資本顯著影響企業績效,而資訊科技投資皆無顯著影響智慧資本。
第三階段為抽取規模達上市上櫃的兩家軟體業者,進行深入訪談,並觀察企業過去三年的經營績效及今年公開財務報表,希望瞭解軟體公司運用資訊科技與智慧資本管理的情況。本研究的分析,α公司具有優秀的軟體開發人力及技術、企業運作機制與管理制度相當良好、競爭優勢主要來源在於結構資本;β公司具有優秀的軟體開發人力及技術、專業知識有系統的保存與應用、競爭優勢主要來源在於關係資本。
本研究的總結論可分為三個部份加以說明,第一、研究構面的因素分析;第二、研究模型的徑路分析;第三、研究構面之間的相關程度。對實務界的建議有:第一、提升人力資本的存量與流量;第二、將知識、經驗或技能予以系統的保存;第三、強調分享與互動的企業文化;第四、擬定智慧資本的策略管理。對學術界的建議有:第一、企業訪談的配合度關係研究內涵的深度;第二、研究者應多從數種評估觀點衡量智慧資本。
對未來提出三個研究方向,第一、找出影響智慧資本產生企業績效的因素,並長時間觀察;第二、對智慧資本及資訊科技投資進行大規模的實證研究;第三、公司應該建立本身的智慧資本程序模式,並加以監控。本研究從各階段的發現,提出五點衍生的其他議題加以討論,第一、智慧資本衡量指標的建構與修正;第二、從組織生命週期的觀點解釋智慧資本的累積過程;第三、良好的知識管理有助於智慧資本的增加;第四、智慧資本評估應與企業績效結合;第五、資訊科技策略運用將可提昇智慧資本
歸納本研究主要貢獻可分成三部份,第一、瞭解受訪企業資訊科技運用的情況,並推導智慧資本程序模式,有助於評估內部的無形資產。第二、對大型企業實施問卷調查,瞭解資訊科技投資、相關費用比例的分配;同時進行智慧資本要素的因素分析、研究模型的路徑分析、研究構面間的相關分析,並與公開財務分析資料進行相關分析,且和國內、外相關研究加以比較。第三、深入訪談軟體公司智慧資本的內涵,並觀察財務績效與競爭優勢的來源。
最後,面臨時代的演變與科技的日新月異,改變過去評估企業價值的角度,對於企業知識的傳承與掌握無形資產,已成為未來取決勝負的關鍵。
關鍵字(中) ★ 企業績效
★ 關係資本
★ 結構資本
★ 人力資本
★ 資訊科技投資
★ 智慧資本
關鍵字(英) ★ information technology investment
論文目次 目錄…………………………………………..…………………………...……………I
圖目錄………………………………………………………..…………….………VI
表目錄………………………………………………………………………..……..V
第一章 緒論……………………………………………………………………..1-1
第一節 研究背景…………………………………………………………...1-1
第二節 研究動機…………………………………………………………...1-2
第三節 研究目的…………………………………………………………...1-4
第四節 研究問題與構面…………………………………………………...1-5
第五節 研究模型…………………………………………………………...1-6
第六節 研究流程…………………………………………………………...1-7
第七節 研究限制…………………………………………………………...1-8
第八節 預期研究貢獻……………………………………………………...1-9
第九節 本章小結…………………………………………………………...1-9
第二章 文獻探討………………………………………………………………2-1
第一節 智慧資本的起源與演進…………………………………………2-1
一、智慧資本的起源………………………………………………..2-1
二、智慧資本演進的觀點……..…………………………………..2-4
第二節 智慧資本的定義與概念…………………………………………2-6
第三節 智慧資本的組成要素……………………………………………2-10
一、人力資本………………………………………………………..2-11
二、結構資本………………………………………………………..2-17
三、關係資本………………………………………………………..2-21
四、智慧資本的建立與管理………………………………………..2-22
第四節 智慧資本的議題與研究…………………………………………2-27
一、智慧資本的議題………………………………………………..2-27
二、智慧資本的研究分析…………………………………………..2-30
第五節 智慧資本評估方法的比較………………………………………2-42
一、財務及會計的觀點……………………………………………..2-42
二、存量及流量的觀點……………………………………………..2-46
三、管理及效率的觀點……………………………………………..2-48
第六節 資源基礎理論的觀點……………………………………………2-50
一、資源基礎理論的觀點與假設…………………………………..2-50
二、資源基礎模式的運作過程……………………………………..2-51
三、一般企業資源的分類…………………………………………..2-52
四、無形資產的意義與分類─會計觀點…………………………..2-53
五、資源基礎理論與智慧資本的比較……………………………..2-55
六、資源基礎理論與資訊科技的應用……………………………..2-56
第七節 資訊科技投資的議題與研究……………………………………2-56
一、資訊科技投資的定義與目的…………………………………..2-57
二、資訊科技投資的類型…………………………………………..2-57
三、資訊科技投資的特徵與管理…………………………………..2-58
四、資訊科技投資的成本分類……………………………………..2-59
五、資訊科技投資的評估準則……………………………………..2-59
六、資訊科技投資產生的效益分類………………………………..2-63
七、資訊科技投資的相關研究……………………………………..2-64
八、資訊科技資產與智慧資本的比較……………………………..2-68
第八節 本章小結…………………………………………………………2-72
第三章 研究設計與研究方法…………………………………………………3-1
第一節研究模型與研究設計……………………………………………3-1
一、研究模型………………………………………………………..3-1
二、研究設計………………………………………………………..3-1
第二節研究假說…………………………………………………………3-2
一、資訊科技投資相關的研究假說………………………………..3-2
二、智慧資本相關的研究假說……………………………………..3-7
第三節變數定義與問卷設計……………………………………………3-10
一、變數定義………………………………………………………..3-10
二、問卷設計………………………………………………………..3-15
第四節資料蒐集…………………………………………………………3-16
一、研究對象………………………………………………………..3-16
二、蒐集過程…………………………………..……………………….3-16
第五節實施過程與資料分析方法………………………………………3-16
一、實施過程………………………………………………………..3-16
二、資料分析方法…………………………………………………..3-18
第六節本研究與其他研究的比較………………………………………3-18
第七節本章小結…………………………………………………………..3-20
第四章 資料分析與研究結果………………………………………………………4-1
第一節 樣本基本資料分析………………………………………...…………4-1
第二節 問卷的信度與效度………………………………………..……….…4-8
第三節 各研究構面的因素分析………..………………………….…………4-8
一、人力資本的因素分析…………………………………….………....4-8
二、結構資本的因素分析…………………………………...…………4-10
三、關係資本的因素分析…………………………………...…………4-11
四、企業績效的因素分析…………………………………...…………4-14
第四節 研究模型的徑路分析…………………………………….…………4-14
第五節 研究構面間的相關分析……………..…………………...…………4-17
第六節 本章小結…………………………………………………………….4-18
第五章 結論與建議………………………………………………………5-1
第一節研究結論……………………………………………………………5-1
第二節 對實務界的建議………………………………………………5-2
第三節 對學術界的建議…………………………………………………5-2
第四節 本研究主要貢獻……………………………………………………...5-3
第五節 未來研究方向……………………………………………………5-3
第六節 本研究衍生的其他議題…………………………………………5-4
參考文獻
中文部分………………………………………………………………..……..R-1
英文部分………………………………………………………………..……..R-2
附錄一覽表…………………………………………………………….……..……附-1
附錄A、人力資本的衡量指標…………………………………………..………附-2
附錄B、結構資本的衡量指標…….……………………………………………..附-5
附錄C、關係資本的衡量指標…………………………………………………...附-9
附錄D、財務資本的衡量指標……………………………………………….….附-11
附錄E、相關名詞解釋………………………………………………………..….附-12
附錄F、企業訪談重點整理………………………………………….………………略
附錄G、Skandia的領航圖………………………………………..…….…….. 附-21
附錄H、Gamma公司的智慧資本程序模式…………………..…………....….附-22
附錄I、Epsilon公司的智慧資本程序模式………………….………………....附-23
附錄J、Bontis(1998)的智慧資本組成要素圖…………………………...….…附-24
附錄K、Edvinsson(1996)的知識型企業模式…………..……………...……....附-25
附錄L、本研究的問卷調查內容..…………….…….....……………………….附-26
附錄 M、Bontis(1998)的研究模型……………..….……………………….….附-31
附錄 N、Bontis et al.(2000)的研究模型……………….………………………附-32
附錄O、初步訪談智慧資本衡量指標………….……..…………………………附-35
附錄P、Johnson(1999)的智慧資本存量指標(以軟體產業為例)……....………附-37
附錄Q、初步階段企業訪談分析………………………………………………..附-38
附錄R、最後階段企業訪談分析………………………………………….…….附-47
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指導教授 林子銘(Tzu-Ming Lin) 審核日期 2001-8-8
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