知識經濟時代,企業邁入以智慧資本取勝的新賽局,歷經二十餘年,歐、美、日各地,包括台灣在內的學者、專家,紛紛投入智慧資本的研究行列。期刊發表是研究成果重要的呈現方式,本文採用內容分析法回顧1998年至2013年臺灣社會科學引文索引(TSSCI)所收錄之管理學門期刊文獻(共計5,632篇)中,有關智慧資本議題論文之研究(計78篇)。文中將論文依智慧資本的研究取向分為管理、衡量與揭露報導三大範疇,並根據論文之研究主題分類出各個範疇的子類別,藉以了解過去台灣智慧資本領域相關研究概況與趨勢,進而指出未來研究的可能發展方向,以提供後續研究者參考。
In the era of knowledge-based economy, enterprises have entered a new competition where victory depends on intellectual capital. Over the past 20 years, scholars and experts in Europe, the U.S., Japan and Taiwan have researched intellectual capital, and published numerous articles in academic journals to present their important findings. This paper aims to review the research results of relevant papers (78 in total) concerning intellectual capital issues under the management category of journal literature (5,632 in total) of Taiwan Social Sciences Citation Index (TSSCI) from 1998 to 2013. These articles are divided into such 3 subcategories as management, measurement and report to understand the research overview and trends of research in the areas of Taiwan's intellectual capital field.