政府部門智慧資本指標發展之研究：以我國審計單位為例

Developing Intellectual Capital Indicators for the Public Sector: A Case Study of the Audit Agency in Taiwan

陸永旭(Yung-Hsu Lu) ； 彭火樹(Huo-Shu Peng) ； 賴森本(Sen-Been Lai)

《當代會計》 7卷1期 (2006/06) Pp. 57-102

https://doi.org/10.6675/JCA.2006.7.1.03

摘要

近年研究顯示，智慧資本為組織中重要的資源，企業界已將其視為提升競爭優勢與績效衡量的工具，而政府部門在這方面的腳步則顯落後。藉由其多構面整體性之衡量與回饋，智慧資本有助於政府效能之提升與未來之發展，值得進一步引介。本研究針對我國審計單位智慧資本之具體內容作一探討，經由文獻探討及專家訪談發展51個問項（指標），分屬人力資本、結構資本及關係資本等3個構面，再經項目分析、主成分因素分析及驗證性因素分析測試，計萃取7個主要因素，即工作效能、工作向心力、專業程度、結構化知識管理、完善資訊服務、外部關係建立及自身形象建立等，計22項指標。本研究結果除可提供個案組織建立一整合性衡量智慧資本之架構外，亦可作為其他非營利組織發展智慧資本之參考。

關鍵字

智慧資本 ； 政府部門

並列摘要

Intellectual capital is crucial to organizations as shown in recent studies. It is considered an important tool to get competitive advantages and to evaluate the performance of an organization. Enterprises have made great efforts in the development of intellectual capital, while the government has left behind in this area. The government's performance measurement and future development could be further improved through the use of a comprehensive framework of intellectual capital, thus its introduction to the public sector is worthwhile. Based on literature review and interview with experts, this study explores a framework of intellectual capital for the audit agency in Taiwan. Fifty-one items (indicators) belonging to 3 perspectives, i.e. human capital, structural capital, and relational capital, are developed. By conducting item analysis, principal component factor analysis, and confirmatory factor analysis, we extract 22 indicators categorized into 7 factors, which are work effectiveness, commitment to organization, professionalism, constructive knowledge management, well-developed information services, good external relationship, and self-image development. The results provide an integrated intellectual capital framework for the case organization, and also could be used by other non-for-profit organizations as a reference to build up their intellectual capital systems.

並列關鍵字

intellectual capital ； public sector

參考文獻

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