訓練活動、資本密集與組織績效之交互影響：以資訊電子業為例

Interacting Effects of Training Activities, Capital Intensity and Organization Performance: Evidence from Information and Electronics Industries

李貴富(Kuei-Fu Li) ； 歐進士(Chin-Shyh Ou) ； 林亭亭(Ting-Ting Lin)

《會計評論》 62期 (2016/01) Pp. 111-142

https://doi.org/10.6552/JOAR.2016.62.4

摘要

本文係探討訓練活動對組織績效之影響效果，是否因資本密集度(capital intensity)的不同而有顯著差異。本研究針對資訊電子產業，並以員工生產力（即員工平均營業收入）和員工獲利力（即員工平均營業利益）作為組織績效之代理變數，就整體樣本而言，實證結果顯示資本密集度對訓練活動與員工獲利力間之關連性，具有強化的效果；但資本密集度對訓練活動與員工生產力間之關連性，不具有強化的效果，顯示資本密集度對訓練活動與組織績效關連之調節效果，主要來自成本面的效果而非來自收入面的效果。進一步分析結果顯示僅在高資本密集度公司或資本密集度較高的產業（即半導體業）具有上述調節效果。其意義在於：公司決定其員工訓練活動時，應與其組織特性（如資本密集度）相配合，才能使其員工訓練投資發揮到最大的效果。

關鍵字

智慧資本 ； 訓練活動 ； 資本密集 ； 組織績效

並列摘要

The aim of this paper is to explore the differential effects of training activities on organization performance. We conduct empirical tests based on training data disclosed by Taiwan listed firms in information and electronics industries and use the two variables to proxy for organization performance: employee productivity (sales per employee) and employee profitability (operating income per employee). We find that the positive impact of training activities on employee profitability is observed for firms with high capital intensity. However, there is no statistically significant relationship between training activities and employee productivity. The empirical results suggest that the enhancing effects of training activities come mainly from the cost side, rather than the revenue side. Further analysis shows that such a positive association only exists for firms with higher capital intensity or in the high capital-intensive industry (i.e. semiconductor industry), suggesting that firms with a high level of fixed capital should pay more attention to their training activities, because when a firm's training activity matches its capital intensity, the training activity can help the firm fully realize the potential of its fixed capital resources.

並列關鍵字

Intellectual capital ； Training activities ； Capital intensity ； Organization performance

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