- 學位論文
中小型會計師事務所智慧資本與經營績效關聯性之研究-以不同生命週期觀點分析
A research of the association between intellectual capital and performance by the different life cycle perspective in small and medium accounting firms
摘要
本研究係探討中小型事務所智慧資本與經營績效之關聯性，藉由組織生命週期的觀點，測試生命週期替代變數是否更具配適度，並探討於不同生命週期階段智慧資本如何影響經營績效。本研究將智慧資本分為人力資本、流程資本、顧客資本與創新資本四大構面，並將各構面之代理變數因素分析為四大構面，再將四大構面濃縮萃取為智慧資本。接著使用綜合生命週期指標以尋求組織生命週期替代變數，以驗證智慧資本與經營績效之關聯性。 在採用生命週期的觀點下測試智慧資本，其結論與未考慮生命週期一致但配適度更佳，顯示採用生命週期能有效解釋彼此之間之關聯性。對中小型事務所而言，整體智慧資本、人力資本、顧客資本、流程資本以及創新資本皆能有效提升其經營績效。不同生命週期階段，智慧資本與其四大構面皆能有效正面影響經營績效；於成熟期時，相較於開始期與擴張期，智慧資本及其構面提升經營績效的能力最佳，但於開始期與擴張期時，則無明顯之次序。整體而言，迴歸模式加入智慧資本與生命週期變數的交乘項後，配適度更高，亦顯示其解釋能力愈好。
並列摘要
This study discusses the association between the small and medium firms’ intellectual capital and operating performance by different life cycle perspective. Test whether life cycle variables are more fit and explore how intellectual capital affects performance in different stages of organization life cycle. In this study, intellectual capital is divided into the four dimensions, human capital, process capital, customer capital and innovation capital, used Factor Analysis Approach to integrate them. Then, use the integrated life-cycle indicators to seek organizational life cycle substitution variables to verify the association between intellectual capital and performance . No matter what use the life cycle or not, the conclusions of testing the intellectual capital and performance are the same. But using life-cycle fits better, showing life-cycle can effectively explain the association between each. For small and medium accounting firms, the overall intellectual capital, human capital, customer capital, process capital and innovation capital can effectively affect their operating performance. In different life cycle stages, four aspects of intellectual capital and it are effective to impact positively operating performance. In the maturity period, compared to the beginning and expansion period, intellectual capital and its dimensions has the best ability to affect the operating performance, but in the beginning and expansion period, there are no apparent order. Overall, the regression model added into intellectual capital and life-cycle multiply variable would make it fit better, and have more explanatory abilities.