智慧資本與專案績效關聯性之探討：經濟部科技專案之實證研究

The Study of the Relationship between Intellectual Capital and Project Performance: The Empirical Study of Technology Project of Ministry of Economic Affairs

張石柱(Shur-Juh Chang) ； 盧文民(Wen-Min Lu) ； 吳濬豪(Chun-Hao Wu)

《當代會計》 11卷2期 (2010/11) Pp. 179-213

https://doi.org/10.6675/JCA.2010.11.2.03

摘要

本研究主要目的，在於探討智慧資本與經濟部科技專案(Technology Project of Ministry of Economic Affairs)執行績效之關聯性，採用「結構方程模式(Structural Equation Modeling, SEM)」，驗證智慧資本各構面與專案執行績效間的因果關係。藉由管控智慧資本各構面影響專案執行績效之相關變數，可有效提升專案之執行績效。實證結果發現：(1)智慧資本各構面除結構資本外，人力資本與關係資本均會顯著且正向地影響科技專案執行績效，其中又以關係資本對專案績效最能產生直接影響；(2)人力資本影響結構與關係資本，結構資本影響關係資本，最後，關係資本則對專案績效產生影響；(3)結構資本雖未能對專案績效產生直接影響，但透過關係資本的中介效果(mediating effect)，仍將對專案績效產生影響；(4)本因果模式可提供在不同情況下，影響科技專案執行績效的變數，以及最能具體代表執行績效的成果指標。

關鍵字

科技專案 ； 智慧資本 ； 執行績效 ； 結構方程模式

並列摘要

This paper aims to explore the relationship between Intellectual Capital and the execution performance by Technology Project of the Ministry of Economic Affairs. Structural Equation Modeling is employed to verify the cause-and-effect between various facets of Intellectual Capital and project execution performance. By controlling the variables on facets that influences project execution performance, specific operation items are effectively administered and performance in R&D is effectively enhanced. Empirical results suggest: (1) Each facet of Intellectual Capital with the exception of Structure Capital, and Human Capital and Relationship Capital, all have positive and significant effect on execution performance of the technology project; (2) Human Capital directly and positively affects both Relationship Capital, Structure Capital affects Relationship Capital, and finally Structure Capital influence project performance; (3) Structure Capital does not have direct effect on execution performance of the technology project, but does exercise an indirect influence through Relationship Capital's mediating effect; (4) The cause-and-effect model provides factors that influence execution performance of the technology project, under different circumstances, and provides the variables which best measure execution performance of the technology project.

並列關鍵字

intellectual capital ； Structural Equation Modeling SEM ； execution performance of MOEA's technology project

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