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| 題名: | 公司策略擬定對智慧資產的投資及績效表現的影響－以台灣飯店業為例
Relationship Between Strategic Orientation, Investment in Intellectual Capital and Firm Performance in Hospitality Industry in Taiwan. |
| 作者: | 朱麗
Julia Sadykova |
| 貢獻者: | 吳啟銘
Chiming Wu
朱麗
Julia Sadykova |
| 關鍵詞: | 智慧資產投資
策略
公司績效表現
台灣
旅館業
Intellectual capital investments
Strategic orientation
Firm performance
Taiwan
Lodging industry |
| 日期: | 2012 |
| 上傳時間: | 2013-09-02 15:15:36 (UTC+8) |
| 摘要: | This study seeks to investigate the extent of the impact of intellectual capital on profitability, as well as the relationship among intellectual capital elements in lodging industry firms pursuing different strategic orientations (differentiation or low-cost leadership). Basing these arguments in the resource-based view and using listed hotels in Taiwan, this study conducts multiple regression analysis in order to estimate the impact of investment in three different intellectual capital types (systems capital, customer capital and human capital) on firm performance. Results show that investments in systems capital and human capital directly enhance firm profitability; hence the most important ones. However investment in customer capital has to be interrelated with systems capital for all the firms studied, or interrelated with human capital for firms pursuing differentiation strategy in order to gain incremental positive interaction effect on profitability. In addition, human capital contributes more to performance of differentiators, than low-cost leaders. This study helps managers to identify relevant intellectual capital elements that are essential and consistent with the firm strategic orientation and important to enhance financial performance. Current research is also useful for independent investors of hospitality industry in terms of uncovering important variables that have to be added to the evaluation model of lodging. Finally, this study reveals theoretical implications for further research in the customer services arena.
This study seeks to investigate the extent of the impact of intellectual capital on profitability, as well as the relationship among intellectual capital elements in lodging industry firms pursuing different strategic orientations (differentiation or low-cost leadership). Basing these arguments in the resource-based view and using listed hotels in Taiwan, this study conducts multiple regression analysis in order to estimate the impact of investment in three different intellectual capital types (systems capital, customer capital and human capital) on firm performance. Results show that investments in systems capital and human capital directly enhance firm profitability; hence the most important ones. However investment in customer capital has to be interrelated with systems capital for all the firms studied, or interrelated with human capital for firms pursuing differentiation strategy in order to gain incremental positive interaction effect on profitability. In addition, human capital contributes more to performance of differentiators, than low-cost leaders. This study helps managers to identify relevant intellectual capital elements that are essential and consistent with the firm strategic orientation and important to enhance financial performance. Current research is also useful for independent investors of hospitality industry in terms of uncovering important variables that have to be added to the evaluation model of lodging. Finally, this study reveals theoretical implications for further research in the customer services arena. |
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| 描述: | 碩士
國立政治大學
企業管理研究所
100355071
101 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0100355071 |
| 資料類型: | thesis |
| 顯示於類別: | [企業管理學系] 學位論文
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