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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/47838


    Title: 智慧資本影響績效模式之探討：我國半導體業之實證研究
    Other Titles: The Impacts of Intellectual Capital on Performance: An Empirical Investigation of the Taiwan Semiconductor Industry
    Authors: 王文英;張清福
    Wang, Wen-Ying;Chang, Ching-Fu
    Keywords: 智慧資本;績效;智慧資本要素;偏迴歸法 •;Intellectual capital;Performance;Intellectual capital elements;Partial least squares (PLS)
    Date: 2004-07
    Issue Date: 2010-10-30 14:19:50 (UTC+8)
    Abstract: 本研究嘗試建立並驗證一套因果關係模型，以探討智慧資本要素間之關係及其對企業經營績效之影響。績效之衡量不僅包含會計性的內部經營績效指標，亦包括外部對企業未來績效預期之評價--市場價值。本研究採用偏迴歸法(partial least squares approach)，分析對象為我國上市櫃之半導體企業。
    實證結果發現，智慧資本影響企業之經營績效，而且智慧資本各要素除了對績效有直接影響外，並會透過要素間之因果關係而間接地影響經營績效。間接之影響關係中，最根本的人力資本會正向影響創新資本及流程資本，而創新資本也會影響流程資本，流程資本則進一步影響顧客資本，再透過顧客資本正向地影響整體企業經營績效。因此，半導體企業若能對較領先之智慧資本要素加以管控，將有助於較落後要素之累積與改善。此外，本研究之因果關係模型有助於具體指出企業應對哪些項目加以管控，以有效提昇經營績效。
    This study builds an integrated theoretical model to investigate the impact of
    intellectual capital on business performance and examines the relationships among
    elements of intellectual capital. The performance measures include both past- and
    expectation-oriented performance indicators, i.e., both accounting and market-based
    performance factors. The partial least squares (PLS) approach is applied to examine
    the Taiwan semiconductor industry.
    The empirical results show that intellectual capital does affect performance and
    each intellectual capital element not only directly influences performance, but also
    indirectly affects performance through the cause-and-effect relationship between
    elements. Human capital, the most fundamental element, positively affects both
    innovation capital and process capital; innovation capital has impact on process
    capital which, in turn, affects customer capital; and then customer capital ultimately
    affects business performance. From the perspective of performance management for
    a semiconductor company, the accumulation and improvement of lagged elements
    may be facilitated through appropriate management of leading intellectual capital
    elements. Furthermore, based on the proposed cause-and-effect model, relevant
    intellectual capital elements can be identified to effectively enhance business
    performance.
    Relation: 會計評論, 39, 89-117
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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