經濟性與社會性因素對決定台灣中小企業創新能力的實證研究

The Economic and Social Determinants of Innovation Capabilities: An Empirical Study of Small and Medium Sized Enterprises in Taiwan

韓宜(I Han) ； 莊正民(Cheng-Min Chuang)

《會計學報》 專刊 (2010/06) Pp. 1-28

https://doi.org/10.29731/SJA.201006.0001

摘要

本論文研究經濟性與社會性因素對中小企業創新能力的影響。本論文認為，交易成本因素將直接影響到公司內部對創新能力的培養與發展，而社會資本將形成或正或負的干擾效果。本論文對紡織產業與禮品產業的台灣中小企業作問卷調查，140個有效樣本分析結果支持本論文的假說，歸納如下：(1)資產專屬性及外部不確定性會促進公司對創新能力的培養與發展；(2)公司之間的互惠行為會加強外部不確定性對公司創新能力的促進；(3)公司之間資訊的流通會降低資產專屬性對公司創新能力的促進，但強固的社會網絡卻會加強資產專屬性對公司創新能力的促進。

關鍵字

交易成本 ； 社會資本 ； 創新能力

並列摘要

This paper investigates economic and social determinants of innovation capabilities of small and medium sized enterprises (SMEs). Transaction cost factors directly influence a firm's strategy to breed and develop internal innovation capabilities where social capital plays both positively and negatively as a moderator. A survey of 140 effective samples of SMEs in Taiwan's textile and giftware industries supports our hypotheses: (1) increase in asset specificity and external uncertainty promotes strong firm innovation capabilities, (2) positive effects of external uncertainty on firm innovation capabilities become stronger as inter-firm reciprocity increases, and (3) positive effects of asset specificity on firm innovation capabilities become weaker as information increases, and stronger as network solidarity increases.

並列關鍵字

Transaction Cost ； Social Capital ； Innovation Capabilities

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