以知識管理觀點評估台灣智慧資本演進之研究

Assess the Research on the Intellectual Capital Evolution from the Point of View of Knowledge Management

邱瓊玲(Chiung-Lin Chiu) ； 周玲儀(Ling-Yi Chou)

《臺灣企業績效學刊》 10卷1期 (2016/12) Pp. 45-62

https://doi.org/10.6697/TBPJ.201612_10(1).0003

摘要

在知識經濟時代，知識與智慧資本替企業帶來的附加價值越來越高。本研究透過分析國內在2003年至2015年間所出版的有關智慧資本主題的學術期刊共64篇，分析其內容，企圖了解過去這些年來有關智慧資本的熱門研究議題，藉以探索出未來的發展與研究方向之主題。本研究根據文獻從知識管理的觀點下所做的分類架構為基礎，將智慧資本分類為策略流派及評量流派二大項，共有知識發展、知識轉換、人力資源會計及評估模式四大構面，各構面再細分後共有28個次構面，採用內容分析法，根據每篇文章內容加以編碼後共萃取出288個關鍵因素。研究結果發現，在有關智慧資本的研究發展趨勢，大部分還是注重在人力資源會計，其次為知識轉換及知識發展，評估模式較少。透過本研究文獻的彙整結果，可以更清楚的了解有關智慧資本特定主題研究之發展狀況，也有助於後續學者對智慧資本研究的發展。

關鍵字

智慧資本 ； 知識管理 ； 內容分析法

並列摘要

In the age of knowledge economy, knowledge and intellectual capital have brought increasing value-add to organizations significantly. Through the content analysis of 64 academic papers from 2003 to 2015, this research is intended to understand the popular research subject in the last few years, and explore the future development and research direction of intellectual capital. Based on literatures and structured by knowledge management-based taxonomy, this research has compiled related domestic publications on intellectual capital and categorized based on their content into two main categories, namely ＂strategy＂ and ＂measurement＂. Under the two categories, there are four dimensions: ＂knowledge development＂, ＂knowledge leverage＂, ＂human resource accounting＂ and ＂scorecards＂. The framework eventually included twenty eight sub-dimensions. With this categorization, this research uses content analysis to extract 288 key factors from all the research materials. We found out that the research trends still mostly emphasize on human resource accounting followed by knowledge development and knowledge leverage, and scorecards the least. Through the intensive analysis from this research, it helps to understand the development status of certain special subject-based research on intellectual capital, and further facilitates the development of continued research on intellectual capital.

並列關鍵字

Intellectual Capital ； Knowledge Management ； Content Analysis

參考文獻

Alcaniz, L., F. GomezBezares and R. Roslender (2011), “Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward,” Accounting Forum, 35(2), 104-117.

Berelson, B. (1952), Content Analysis in Communication Research, New York: Hafner.

Bontis, N. (1998), “Intellectual capital: An exploratory study that develops measures and models,” Management Decision, 36(2), 63-76.

Brennan, N. and B. Connell (2000), “Intellectual capital: Current issues and policy implications,” Journal of Intellectual Capital, 1(3), 206-240.

Dumay, J. (2014), “15 years of the journal of intellectual capital and counting: A manifesto for transformational IC research,” Journal of Intellectual Capital, 15(1), 2-37.