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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/95463
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/95463


    Title: 企業文化與知識管理類型對企業智慧資本構成之關聯性研究
    Authors: 賴冠宇
    Contributors: 林宛瑩
    賴冠宇
    Keywords: 企業文化
    知識管理
    智慧資本
    組織效能
    無形資產
    corporate culture
    knowledge management
    intellectual capital
    financial performance
    Date: 2002
    Issue Date: 2016-05-09 16:22:05 (UTC+8)
    Abstract:   透過知識管理幫助智慧資本之衡量、管理已成為企業不容忽略的管理議題。學者專家建議良好的企業文化是成功推行知識管理的關鍵要素,而企業文化也顯著影響組織效能。因此,企業文化、知識管理、智慧資本與企業績效之關係即為重要的實證議題。本論文主要以國內上市櫃公司為研究對象,採用問卷調查方式,以較完整的架構探討企業文化類型、知識管理類型、智慧資本與財務績效相互間的關聯性。
      本研究發現企業文化與知識管理間存在顯著的關聯性,且企業文化類型與知識管理類型,分別對智慧資本各構面及其組成要素的重要程度有顯著的影響。主要實證結果顯示企業文化類型越強烈鮮明,越重視人力資源發展、創新與市場競爭的企業,則知識管理程度相對的越高,且同時重視資訊科技運用與鼓勵組織內成員間知識的交流和衝擊。高效率支持型企業文化相較於低創新官僚型企業文化,更重視人力資本、創新資本以及流程資本組成要素。
      彈性式高度知識管理類型相較於其他知識管理類型,在員工專業與自主、創新管理、流程成果以及顧客滿意與忠誠等資本智慧資本組成要素上的重視程度上明顯較高。彈性式高度知識管理類型相較於控制式低度知識管理類型,在人力資本、創新資本、流程資本之各項組成要素以及顧客投資與成果等顧客資本組成要素等的重視程度上明顯較高。人性化中度知識管理類型相較於控制式低度知識管理類型,在員工專業與自主等人力資本組成要素與創新資本各項組成要素的重視程度上明顯較高。
      研究結果亦顯示企業文化及人力資本、創新資本均與財務績效有顯著的關聯性。本研究結果所發現企業文化、知識管理、智慧資本以及財務績效四者間的關係,隱喻企業文化是企業推行知識管理及提昇經營效能的關鍵,亦即企業在推行知識管理前應先檢視本身的企業文化。此外,揭露具認知重要性之智慧資本各構面衡量指標似有助於傳遞企業隱藏價值給投資人。
      Measuring and managing intellectual capital through knowledge management (KM) has been perceived the most important issue in knowledge-intensive companies. It has been suggested that a supportive corporate culture cornerstones not only a successful implementation of KM system but also the effectiveness of an organization. It is essential therefore to enhance our knowledge in interrelationships among corporate culture, KM, intellectual capital and operating performance. Using a sample of firms listed in TSE and OTC and a questionnaire as research tool, this thesis explores the typologies of corporate culture and KM, and their impacts on intellectual capital and financial performance.
      The empirical evidence indicates that the attributes of corporate culture are significantly associated with the attributes of KM activities. Both corporate culture and KM shed significant impacts on cognitive importance of intellectual capitals. Firms with distinct corporate culture, placing more foci on human resource development, innovation and market competition tend to have more intensive knowledge management activities, information technology utilization, and exchange and lash of knowledge between the members of the organization. Compared to firms with low innovative-bureaucratic culture, firms with high effective-supportive culture concentrate more on all aspects related to human capital and innovation capital.
      Compared to other firms in the sample, firms with high flexibility-high degree of knowledge management activities focus more on human capital, innovation capital, and process capital. Compared to firms with high control-low degree knowledge management activities, companies characterized with humanistic-medium degree knowledge management activities emphasize more on innovation capital.
      The findings also show that both corporate culture attributes and components of human capital and innovation capital are significantly associated with financial performance. The results thus suggest that corporate culture is important to company success in implementing knowledge management system and business performance. It implies that companies may need to nurture a more supportive corporate culture prior to implementing a knowledge management system. The intellectual capital indicators suggested in the study may also be helpful in disclosing the hidden value of the firm to their investors.
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2010000394
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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