企業之智慧資本與分享組織文化對組織管理績效影響之實證研究

Intellectual Capital, Sharing Organizational Culture and Organization Managerial Performance: An Empirical Investigation

林妙雀(Miao-Que Lin)

《管理評論》 24卷1期 (2005/01) Pp. 55-81

https://doi.org/10.6656/MR.2005.24.1.CHI.55

摘要

過去對智慧資本之研究偏重各資本內涵與企業價值關係之探討，本研究認為智慧資本愈經使用分享其價值愈成長，為深入剖析人力資本、結構資本與關係資本各構成因素是否相互關聯，並探討智慧資本有效結合分享組織文化之中介變數，對於組織管理績效之影響全貌，乃建立LISREL操作模型，配合赴大陸投資之上市上櫃公司問卷加以驗證。其所得結果發現企業除擁有之人力資本愈豐富，愈有利於結構資本與關係資本之蓄積外，不僅愈重視分享組織文化之企業對於管理績效具有直接效果，而且擁有豐富智慧資本之企業如能透過注重流程、關心員工、共享價值、開放信任、社會化協調與啟發激勵等分享組織文化之居間運作，對於管理績效提昇之間接效果愈大。

關鍵字

智慧資本 ； 組織文化 ； 組織管理績效

並列摘要

While prior studies focused on insights for the relationships between capital context and business value, this study propounds that the value of intellectual capital will grow with capital leveraging and sharing. In order to further examine the possible linkage among human capital, structural capital, and relational capital and empirically anatomize the overall effect of intellectual capital as well as sharing organizational culture, the mediator, on organization managerial performance, this study conducts LISREL to verify the model with Taiwanese listed/OTC enterprises as subjects that directly invest in Mainland China. The outcome suggests that not only more abundant human capital possessed would accelerate the accumulation of structural and relational capital, but also organizational culture sharing valued would directly incur higher managerial performance. Besides, firms owning opulent intellectual capital would be more likely to indirectly raise their managerial performance through sharing organizational culture that includes accentuating process, concerning employees, sharing common value, cultivating trust, coordinating socialization, and motivating inspiration.

並列關鍵字

intellectual capital ； organizational culture ； organization managerial performance

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