智慧資本、組織學習能力與新產品發展績效之研究－以IC設計業為例

Intellectual Capital and New Product Development Performance: The Mediating Role of Organizational Learning Capability

徐雅惠(Ya-Hui Hsu)

指導教授 ： 方文昌

國立臺北大學/商學院/企業管理學系/博士(2008年)

摘要

智慧資本的重要性日漸凸顯，實務上的應用需求亦日漸殷切，但智慧資本的無形特質，使得實際應用時遭逢許多瓶頸，因此有必要對智慧資本的衡量指標作一系統性之整理，如此將有助於此領域的進展。其次，就我們所知，過去沒有研究探討過智慧資本和組織學習能力兩者的關係，因此智慧資本中的人力資本、結構資本及關係資本與組織學習能力之間的關係有待進一步確認。此外，過去學術上忽略了組織學習能力在智慧資本與新產品發展績效間扮演的中介效果，因此有待進一步釐清。本研究擬以IC設計業為實證對象，採用個案探討和問卷調查的二階段研究設計，探討智慧資本、組織學習能力與新產品發展績效三者之關係。以部份最小平方法(Partial Linear Squares; PLS)做為分析工具，探討IC設計業之智慧資本如何透過組織學習能力來提升新產品發展績效。結果顯示人力資本與關係資本確實經由組織學習能力影響新產品發展績效。儘管結構資本正向影響組織學習能力，但管理者應該要注意其對新產品發展績效的負向效果。

關鍵字

新產品開發績效 ； 組織學習能力 ； 智慧資本 ； 部分最小平方法

並列摘要

Previous studies rarely examine the relationship between intellectual capital and organizational learning capability. Moreover, most studies neglect the mediating effect of organizational learning capability in the relationship between intellectual capital and new product development performance. This study uses interviews and the survey method to discuss the relationships governing intellectual capital, organizational learning capability, and new product development performance. Results are based on empirical data from Taiwan’s IC design industry, and are generated by the Partial Least Squares (PLS) method. Results show that human capital and relational capital actually improve new product development performance through organizational learning capability. Although structural capital positively affects organizational learning capability, managers should pay attention to possibly negative effects of structural capital on new product development performance. Relational capital is the greatest factor among these three types of intellectual capital in Taiwanese IC design companies, structural capital is second, and human capital is last. Comparing three types of intellectual capital of Taiwan’s large enterprises with those of Taiwan’s small and medium enterprises (SMEs) reveals that the relational capital of Taiwan’s SMEs is marginally less than that of large enterprises.

並列關鍵字

Intellectual capital ； Organizational learning capability ； New product development performance ； Partial Least Square.

參考文獻

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