員工友善職場與內部控制及創新之關聯性研究

The relationship between employee-friendly workplaces, internal control, and innovation.

吳欣柔(Wu Hsin-Jou)

指導教授 ： 李佳玲

國立政治大學/商學院/會計學系/碩士(2022年)

https://doi.org/10.6814/NCCU202200617

摘要

本研究探討員工友善職場與內部控制及公司創新之關聯性，設計兩階段模型並使用美國公開發行公司2005-2018年資料進行實證分析，首先探討員工友善職場是否顯著減少內部控制缺失，再探討員工友善職場是否透過內部控制缺失的減少而對公司創新有正向影響。研究結果發現，員工友善職場與內部控制缺失呈顯著負相關，據此結論基礎做第二階段實證研究，發現員工友善職場透過內部控制缺失的減少對公司創新有顯著正向影響。另外，本研究進一步將研究樣本依產業創新密集度高低區分為兩組進行比較，結果發現員工友善職場透過內部控制缺失減少對創新的正向影響在高創新密集度的產業組中更為顯著，表示在高創新的公司更容易透過建立員工友善職場環境與強化內部控制來改善公司創新。

關鍵字

員工友善職場 ； 內部控制 ； 創新

並列摘要

This paper investigates the relationship between employee-friendly workplaces, internal control, and cooperate innovation. Designing two steps model and collecting data from U.S. public firms from 2005 to 2018, first, this paper finds that there is a significant negative relationship between employee-friendly workplaces and internal control weaknesses. Second, employee-friendly workplaces have positive impact on cooperate innovation significantly through the decrease of internal control weaknesses. For further test, this paper divides the research sample into two groups by innovation intensity: high and low. The results suggested that this impact is more significant in the high innovation intensity group, which means it’s easier for high innovation intensity to improve innovation performance through forming employee-friendly workplaces and enforcing internal control.

並列關鍵字

Employee-friendly workplaces ； Internal control ； Innovation

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