「人力資本」係指組織中員工所擁有的知識、技術和能力的價值總和,是企業獲取「競爭優勢」與提升「創新性」之重要來源。Selvarajan, et al.(2007)指出,企業若能在獎勵分享、能力發展及資訊分享等人力資本態度(Human Capital Philosophy, HCP)之概念上加以運用,當可有較高的創新性。過去研究亦指出,「人力資源管理活動」對企業的「管理創新」(Administrative Innovations,AI)有正向的影響。本研究綜合前述概念,將企業重視有助於「人力資本」提升的「人力資源管理活動」視為其「人力資本態度」(HCP),並探討企業「人力資本態度」如何可以影響「管理創新」。企業的「吸收能力」(Absorptive Capacity,ACAP)係指企業將「辨識」、「獲取」到的知識,經過同化、順化的過程,並應用知識的能力。當企業有較高的「吸收能力」(ACAP)時,可將企業的「人力資本態度」(HCP)轉化成實際有效的運用,使企業「管理創新」(AI)能力提升。故本研究認為,企業的「吸收能力」(ACAP)會是企業「人力資本態度」(HCP)影響「管理創新」(AI)的中介變數,也充分解釋了「人力資本態度」(HCP)對「管理創新」(AI)的影響歷程。本研究選擇服務業主管為研究對象,利用問卷調查法共計取得307份有效樣本,使用複迴歸分析來確證本研究之假說。研究結果確證「吸收能力」在企業「人力資本態度」影響「管理創新」之間具有中介效果,因此本研究建議,在企業重視「人力資本態度」,並經由各種「人力資源管理活動」以提昇其人力資本之際,應檢視企業的「吸收能力」,當可有效提昇人力資本並達到「管理創新」,維持企業競爭優勢。
The Human Capital is an aggregate value of the employee’s knowledge, technology, and ability. It is the important source that enterprises obtain the competition advantage and improve innovativeness. Selvarajan, et al.(2007) suggests that if enterprises use “Human Capital philosophy “ effectively in the reward share, ability development, the staff back coupling, improve the staff's skill and information share, may have the higher innovation. Prior studies found that Human resource management practices positively affected firm’s administrative innovations. Following this line of concepts, Human Capital philosophy refer to if enterprises were attach importance to Human Capitals values by human resource management practices, and discuss this relationships between Human Capital philosophy and administrative innovations. Absorptive capacity of corporate refers to the firm's ability to recognizing the value, acquisition assimilation, accommodation, and exploitation new knowledge. When corporate has a high degree of high absorptive capacity, that will be effected by Human Capital philosophy of the firm, and easier to change exercise with effective, administrative innovations will make have degree of high; On the contrary, when corporate have degree of low absorptive capacity that will be effected Human Capital philosophy of the firm, and difficult to change exercise with effective. Therefore, we developed and tested a model of absorptive capacity in the relationship between Human Capital philosophy and administrative innovations. We used regression analysis to test the hypotheses in a sample of finance and service industry. We will to expect the model of hypotheses be supported. The results indicate that absorptive capacity mediates the relationship between Human Capital philosophy and administrative innovation. Finally, this study discusses to managerial implications and future research directions.