探討知識資產與知識分享效益對經營績效之影響

Knowledge assets, Knowledge-sharing effectiveness and Firm performance: An empirical investigation

邱俊龍(Chun-Lung Chiou)

指導教授 ： 莊淑惠

亞洲大學/管理學院/會計與資訊學系/碩士(2011年)

摘要

知識管理在當代引起學術與實務界廣泛的討論，有研究實證知識資產與經營績效之間的關連性。但另一方面，知識分享效益對知識資產與經營績效之間的關係卻很少受到重視。因此本研究擬發展一個模式欲瞭解知識資產、知識分享效益與經營績效之間的關係。本研究的發展是依據知識資產與知識分享效益的相關理論，並以經營績效作為管理最終評量指標。因此，研究結果主要有下列幾點：知識資產中，(1)經驗性知識資產對於財務績效及非財務績效無顯著影響，但對知識分享效益有顯著影響。(2)系統性知識資產對於知識分享效益無顯著影響，但對財務績效及非財務績效有顯著影響。(3)觀念性知識資產對於知識分享效益、財務績效及非財務績效有顯著影響。(4)常規性知識資產對於知識分享效益、財務績效及非財務績效有顯著影響。(5)知識分享效益對於財務績效及非財務績效有顯著影響。

關鍵字

知識資產 ； 知識分享效益 ； 經營績效

並列摘要

Knowledge management is being discussed more than ever in contemporary academic and practical world when the research has shown that knowledge management and knowledge assets have direct relationships. On the other hand, the importance that knowledge-sharing effectiveness has contributed to knowledge assets and firm performance is in fact seldom being paying attention. Therefore, a research imitates such of development to further understand the relationships among knowledge management, knowledge-sharing effectiveness, and firm performance. The development of this research is based on the relative theories of the knowledge management and the effectiveness of knowledge-sharing and using firm performance as the final evaluation indicator of management. Furthermore, the results are as following: in knowledge management, (1) experiential knowledge asset does not have significant influences on financial performance measures and nonfinancial performance measures, but it has significantly impacts on Knowledge-sharing effectiveness. (2) Systematic knowledge asset has little influences on knowledge-sharing effectiveness; however, it has considerable influences on financial performance measures and nonfinancial performance measures. (3) Conceptual knowledge asset has significant impacts on knowledge-sharing effectiveness, financial performance measures, and nonfinancial performance measures. (4) Routine knowledge asset has a large effect on knowledge-sharing effectiveness, financial performance measures, and nonfinancial performance measures. (5) knowledge-sharing effectiveness also has significant impacts on financial performance measures and nonfinancial performance measures.

並列關鍵字

Knowledge assets ； Knowledge-sharing effectiveness ； Firm Performance

參考文獻

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