English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110944/141864 (78%)
Visitors : 48029607      Online Users : 605
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/63926


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63926


    Title: 策略、智慧資本觀點下之價值鏈活動與財務績效關連性－臺灣資訊電子業之實證研究
    Other Titles: The Relationship among Strategy, Value Chain Activities in Intellectual Capital Perspective, and Financial Performance: An Empirical Study of Taiwan`s Information Electronics Industry
    Authors: 王文英;李佳玲
    Wang, Wen-Ying;Lee, Chia-Ling
    Contributors: 會計系
    Keywords: 經營策略;財務績效;智慧資本;價值鏈活動
    Business strategy;Financial performance;Intellectual capital;Value chain activities
    Date: 2008-07
    Issue Date: 2014-02-18 13:55:54 (UTC+8)
    Abstract: 本研究從智慧資本的觀念，探討企業經營策略與其價值鏈活動之關係，以及兩者間之關係對企業財務績效的影響。經營策略可分為：探勘者（重視創新活動，並提供具差異性之產品）與防禦者（藉由改善營運效率與降低成本以獲取競爭優勢）兩種。本研究利用問卷調查法，並輔以企業實際營運資料，以我國上市資訊電子業公司為對象進行分析。從平均數之t檢定結果發現：採用探勘者策略之企業較重視行銷與顧客服務活動，而採用防禦者策略之企業則較注重製程活動與公司基礎建設及採購管理活動。值得注意的是：採用兩種策略之企業則皆重視技術創新管理活動。此外，從複迴歸分析結果顯示：技術創新管理活動以及行銷與顧客服務活動對於探勘者企業之財務績效具有正向顯著影響，而製程活動則對於防禦者企業之績效呈現顯著影響。這些發現對於資訊電子業具有重大意涵。
    From an intellectual capital`s perspective, this paper investigates the relation between companies` business strategies and their value chain activities, and the impact of such relation on companies` financial performance. Two types of business strategy are adopted and analyzed: a prospector (whose strategy involves taking more innovative actions and providing differential products) and a defender (whose strategy focuses on operating efficiency and cost reduction to gain competitive advantages). Using questionnaires and archival data from Taiwan`s listed companies in the information electronics industry, the t test results show that a prospector tends to emphasize on marketing and customer service activity while a defender tends to concentrate on manufacturing and infrastructure and procurement management activities. Notably, both the prospector and the defender focus on technology innovation activity. Moreover, the multiple regression results indicate that technology innovation activity and marketing and customer service activity significantly improve the prospector`s financial performance whereas manufacturing activity leads to significantly better financial performance to the defender. These findings bear important implications to Taiwan`s information electronics industry.
    Relation: 會計評論, 47, 89-121
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文
    [會計評論] 期刊論文

    Files in This Item:

    File Description SizeFormat
    89121.pdf350KbAdobe PDF2969View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback