Title

智慧資本與平衡計分卡之關連性研究

Translated Titles

A Study of the Relationship between Intellectual Capital and Balanced Scorecard

DOI

10.6828/KSU.2006.00050

Authors

陳斌祺

Key Words

智慧資本 ; 公營企業 ; 典型相關分析 ; 平衡計分卡 ; Intelligence capital ; public enterprise ; the relevant analysis of model ; balancing score card

PublicationName

崑山科技大學企業管理研究所學位論文

Volume or Term/Year and Month of Publication

2006年

Academic Degree Category

碩士

Advisor

洪嘉聲;黃瑞靜

Content Language

繁體中文

Chinese Abstract

本研究採用典型相關分析來探討智慧資本與平衡計分卡之關聯性,典型相關分析在探討二組變數之相關程度,進而產生策略意涵,其可以處理準則(自變項)與預測(依變項)這兩組變數的線性結合之間的關係,其目的在找出X的線性結合與Y的線性結合,並使這兩個線性結合的簡單相關程度為最大。研究發現人力資本高度影響結構資本及關係資本,亦即郵局對員工的專業知識、專業技能及員工向心力表現一致性愈高,經營績效應相對愈佳;營運流程、創新流程及知識管理表現一致性愈高,愈可提高郵局的競爭優勢,使經營績效相對愈佳;與顧客關係表現一致性愈高,經營績效愈佳;而有效運用智慧資本的表現一致性愈高,經營績效愈佳。

English Abstract

The intelligence capital(IC) can roughly be divided into the manpower, structure and three big classes of relation capital, with have similar places to construct the surface to balance the study and growth , inside procedure , customer in the score card greatly three times separately, the development of the two management system all has close relation with the tactics, enterprises should manage the IC through the BSC , bring the IC into score card system of the balance ; The relevant research of the IC mostly focus on the individual enterprise at present, the general publicly-owned undertaking is because of be lacked the regulation of the market mechanism by the protection of the decree, it is not raised the concrete target apparently, the achievement is mostly expressed with capital construction and intangible assets, so it is necessary to probe into this knowledge assets part, make the government devoted to opening value in key business, promote productivity. This research plans to post the affair department as the research object with the postal department of Ministry of Transportation and Communications, Chunghwa post Co. Ltd. belongs to the administrative organ originally, will reform system for the company type attitude in 2003, issue can reach management and administration run an enterprise on a commercial , business deal in many horn take , fund application benefit , service item pluralism and manpower use rationalization ,etc. goal as quickly as possible. Since reforming system for three years, the Chunghwa post service has faced the great challenge, except that cancel or shrink originally and securely, the people persons who open rise, the postal delivery business among them, besides persons who open of the people competition, still have ripe impact brought of network application of internet, how to strengthen improvement of manpower using, procedure and customer's management to become very urgent topics. It was related that this research adopted the model to be correlated with analyzing and probing into the IC and BSC , the model is correlated with analyzing the relevant degree of probing into two groups of parameters, and then tactics meaning emerges, it can deal with the criterion with predict the relation between the linear combination of these two groups of parameters , purpose its linear to it combines to be linear to combine with Y, make two linear simple relevant degree that combine these for being most heavy. Discover that the manpower capital highly influences structure capital and relation capital, namely the post office displays consistency to the staff's professional knowledge , professional technical ability and staff's centripetal force it is the higher, deal in the effect of the achievement relatively the better; The higher operation procedure , innovative procedure and information management display consistency, healing can improve the competition advantage of the post office , it is the better to enable managing the performance relatively; The higher the relation with customer displays consistency, it is the better to manage the performance; And it is the higher to use the behavior consistency of the IC effectively, it is the better to manage the performance.

Topic Category 商業管理學院 > 企業管理研究所
社會科學 > 管理學
Reference
  1. 7.吳安妮(民93年7月),”平衡計分卡重點發展方向-與智慧資本相結合,強化策略核心組織”,會計研究月刊,第224期,第98~108頁。
    連結:
  2. 8.吳思華(民89),「智慧資本研究專案」,資訊工業策進會。
    連結:
  3. 14.林燦螢(民90),”智慧資本發展模式之研究”,國立台灣師範大學工業教育研究所博士論文,未出版,台北市。
    連結:
  4. 19.黃靖雯(民93),”從平衡計分卡的角度探討銀行業智慧資本之決定因素”,國立成功大學會計研究所碩士論文,未出版,台南市。
    連結:
  5. 24.蔡惠貞(民92),”智慧資本與平衡計分卡相關性之研究═以台灣製造業為例”,國立成功大學會計研究所碩士論文,未出版,台南市。
    連結:
  6. 1.Agor, W. H. (1997,summer) , “The measurement, use, and development of intellectual capital to increase public sector productivity,” Public Personnel Management, Vol. 27, No.2, pp. 175-186.
    連結:
  7. 2.Allee ,Verna. (1999) “The art and practice of being a revolutionary.” Journal of Knowledge Management Vol.3, No.2, pp.121-131.
    連結:
  8. 3.Arora R. (2002) “Implementing KM: A balanced scorecard approach.” Journal of Knowledge Management Vol.6, No.3, pp. 240-249.
    連結:
  9. 4.Arora R. 2002. Implementing KM: A Balanced Scorecard Approach. Journal of Knowledge Management 6(3): 240-249.
    連結:
  10. 9.Booth, R.(1998,November), “The measurement of intellectual capital,” Management Accounting, Vol. 76, No. 10, pp. 26-28.
    連結:
  11. 10.Brooking, A.(1996),” Intellectual capital,” London: International Thomason Business Press.
    連結:
  12. 13.Bukowitz,(1997) “Dow’s journey to a knowledge value management culture,” European Management Journal, Vol.14, pp.365-373.
    連結:
  13. 15.Dzinkowski R., (2000), ”The measurement and management of intellectual capital: An introduction,” Management Accounting , pp.32-36.
    連結:
  14. 16.Edvinsson, L. and Malone, M.(1997), “Intellectual capital: Realizing your company’s true value by finding its hidden brainpower”, New York, HarperCollins Publishers Inc.
    連結:
  15. 17.Edvinsson, L. and Sullivan, P.(1996), “Developing a model for managing intellectual capital,” European Management Journal, Vol. 14, No. 4, pp. 356-364.
    連結:
  16. 19.Flamholtz, Eric GG., T.k. Das, and Anne Tsui, (1985) "Toward an Integrative Framework of Organizational Control", Accounting, Organizations and Society, Vol.10, pp35-50.
    連結:
  17. 20.Galbraith, J. K., (1969) ,The New Industrial State (Harmondsworth: Penguin).
    連結:
  18. 22.Grant, R.M. (1996) “Toward a Knowledge-based Theory of the Firm.” Strategic Management Journal 17, pp.109-122.
    連結:
  19. 24.Hagood, W. O.and Lee Friedman. (2002),“Using the balanced scorecard to measure the performance of your HR information system.” Public Personnel Management Vol.31, No.4, pp.543-557.
    連結:
  20. 25.Harvey M. G., Lusch R. F., (1999), “Balancing the intellectual capital books: Intangible liabilities. “European Management Journal Vol.17, pp.85-92.
    連結:
  21. 28.Johnson, W. H.(1999) “An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm,” International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 562-575.
    連結:
  22. 29.Joia, L. A.(2000) “Using intellectual capital to evaluate educational technology projects”, Journal of intellectual Capital, Vol.1,o.4,pp.341-356.
    連結:
  23. 32.Knight, D. J.(1999,March/April), “Performance measure for increasing intellectual capital,” Strategy and Leadership, Vol. 27, No. 2, pp. 22-27.
    連結:
  24. 35.Lynn, B. E.(1998), “Performance evaluation in the new economy: Bringing the measurement and evaluation of intellectual capital into the management planning and control system,” International Journal of Technology Management, Vol. 16, No. 1/2/3, pp. 162-176.
    連結:
  25. 36.Lynn, B. E.(1999), “Culture and intellectual capital management: A key factor in successful ICM,” International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 590-603.
    連結:
  26. 39.Masoulas, V.(1998), “Organizational requirements definition for intellectual capital management,” International Journal of Technology Management, Vol. 16, No.1/2/3, pp. 126-143.
    連結:
  27. 40.Moore, C, B. J. Rowe and S. K. Widener.(2001, November) “HCS: Designing a balanced scorecard in a knowledge-based firm.” Accounting Education pp. 569- 601.
    連結:
  28. 41.Petrash, G. P.and W. R. Bukowitz, (1997), Visualizing, measuring, and managing knowledge. Chemtech 27(10):6-10.
    連結:
  29. 43.Quinn, J.B.(1996), Intelligent Enterprise: A Knowledge and Service Based Paradigmfor Industry , New York: The Free Press.
    連結:
  30. 44.Ramona & Dzinkowski (2000). The measurement and management of intellectual capital: An instroduction. Management Accounting, Vol.78,No.2, pp. 32-36.
    連結:
  31. 45.Rennie, M.(1999), “Accounting for knowledge assets: Do we need new financial statement?” Int. J. Technology Management (18), pp648-659.
    連結:
  32. 46.Roos, G. and Roos, J.(1997), “Measuring your company’s intellectual performance,” Long Range Planning, Vol.30, No. 3, pp. 413-426.
    連結:
  33. 47.Roslender, R.(2000,March) “Accounting for intellectual capital: A contemporary management accounting perspective”, Management accounting, Vol. 78, No. 3, pp.34-37.
    連結:
  34. 48.Steward, Thomas A.(1997), “Intellectual capital: The new wealth of organization,” New York: Doubleday Dell Publishing Group, Inc.
    連結:
  35. 49.Steward, Thomas A.(1999,October), “Your company’s most valuable asset: Intellectual capital,” Fortune, pp.68-74.
    連結:
  36. 53.Williams, M. 2001. Are intellectual capital performance and disclosure practices related? Journal of Intellectual Capital.Vol. 2 No.3 pp.192-203.
    連結:
  37. 一、中文參考文獻
  38. 1.Kaplan and Norton(著),朱道凱譯(民88),平衡計分卡═資訊時代的策略管理工具(初版),台北市,臉譜文化出版。
  39. 2.Leif Evinsson & Michal S. Malone(著),林大容譯(民88),智慧資本═如何衡量資訊時代無形產的價值(初版),台北市,麥田出版,城邦文化發行。
  40. 3.王立偉(民91),”不同類型製造業內企業市場價值與帳面淨值差異之研究”,東海大學企業管理學系碩士論文,未出版,台中市。
  41. 4.交通部(民91),交通政策白皮書═郵政,台北市。
  42. 5.吳安妮(民91年11月),”剖析智慧資本”,會計研究月刊,第204期,第57-66頁。
  43. 6.吳安妮(民92年10月),”智慧資本的類別與評價機制之探討”,智慧資本的創造與管理研討會,台北市。
  44. 9.吳思華、吳安妮、彭火樹、林宛瑩、王文英、詹文男、張朝清(民91),「我國資訊產業智慧資本評價之研究」,91年經濟部技術處學界科專非技術領域學術研討會,經濟部技術處學界科專辦公室。
  45. 10.吳裕群,”平衡計分卡於一般行政機關之運用═政府財經部門”,智慧資本的創造與管理研討會(民92年10月),台北市。
  46. 11.李自平(民89),”我國醫療產業智慧資本之衡量”,義守大學管理科學研究所碩士論文,未出版,高雄縣。
  47. 12.林文修(民89),”演化式類神經網路為基底的企業危機診斷模型:智慧資本之應用”,國立中央大學資訊管理學系博士論文,未出版,桃園縣。
  48. 13.林秀英(民90年2月),無形勝有形— 智慧資本衡量課題之探討,台灣經濟研究月刊,頁90-100,台北市。
  49. 15.柯家瑜(民92),”智慧資本揭露與智慧資本績效值之關聯性研究”,國立中央大學企業管理學系碩士論文,未出版,桃園縣。
  50. 16.洪俊龍(民92),”人力資源管理系統、智慧資本與組織績效關聯性之研究”,國立中正大學會計研究所碩士論文,未出版,嘉義縣。
  51. 17.陳美純(民90),”資訊科技投資與智慧資本對企業績效影響之研究”,國立中央大學資訊管理學系博士論文,未出版,桃園縣。
  52. 18.陳貴明(民92年10月),”從策略管理觀點探討平衡計分卡於台電公司責任中心制度之應用”,智慧資本的創造與管理研討會,台北市。
  53. 20.董碧玫(民90),”智能資本之衡量═以國內資訊電子產業為例”,國立中央大學企業管理學系碩士論文,未出版,桃園縣。
  54. 21.詹文男(民91),”資訊科技產業智慧資本衡量之研究═系統理論之觀點”,國立中央大學資訊管理學系博士論文,未出版,桃園縣。
  55. 22.廖俊杰(民93),”智慧資本投入、產出及企業價值的因果關聯研究═以本國製造業為例”,國立台北大學企業管理學系博士論文,未出版,台北市。
  56. 23.劉添發、黃維民、郭嘉齊、傅榮宗(民90),”應用平衡計分卡於醫院經營管理之實證研究-以高雄市市立醫院為例”,2001年科技與管理學術研討會,台北市。
  57. 25.賴彥豪(民89),”智慧資本之評量與知識管理活動═兩個個案分析”,國立政治大學企業管理研究所碩士論文,未出版,台北市。
  58. 26.簡志豪(民90),”影響智慧資本因子之研究═以我國上市資訊電子股為例”,逢甲大學會計與財稅研究所碩士論文,未出版,台中市。
  59. 二、英文參考文獻
  60. 5.Barsky, N. and Marchant, G. (2000,February) “The most valuable resource measuring and managing intellectual capital”, Strategic Finance, Vol. 81, No. 8, pp.58-62.
  61. 6.Bassi, L. J.(1997,December), “Harnessing the power of intellectual capital,” Training and Development, Vol. 51, No. 12, pp. 25-30.
  62. 7.Bell, C.R.(1997), “Intellectual capital,” Executive Excellence, 14 (1), p15.
  63. 8.Bontis N., Dragonetti N.C., Jacobsen K. and Roos G..(1999) “The knowledge toolbox: A review of the tools available to measure and manage intangible resources.” European Management Journal Vol.17,No.4, pp.391-402.
  64. 11.Brooking, A., Board, P. and Jones, S.(1998), “The predictive potential of intellectual capital,” International Journal of Technology Management, Vol. 16, No. 1/2/3, pp. 115-125.
  65. 12.Bukh, P. N. , M. R. Johansen and J. Mouritsen.(2002) “Multiple integrated performance management systems: IC and BSC in a software company.” Singapore Management Review Vol.24,No.3, pp.21-33.
  66. 14.Davidow, W. H., and B. Uttal.(1989), "Service Companies: Focus or Falter", Harvard Business Review, Vol.67, No4, pp. 77-86.
  67. 18.Edvinsson, Leif and Malone, M. S.(1997), “Intellectual capital,” London:Piatkus.
  68. 21.Gauthier, M. R. and Sifonis, J. G..(1990,June/July) “Managing information technology investments in the 1990s”, Bulletin of the American Society for Information Science, Vol. 16, No. 5, pp. 16-19.
  69. 23.Grantham, C. E. and Nichos, L. D. (1997, Spring),”A framework for the management of intellectual capital in the health care industry” , Journal of Health Care Finance, Vol. 23, No.3, pp.1-19.
  70. 26.Hermanson, R.H., (1964),〝Accounting for human assets〞, Michigan State University Occasional Paper No. 14, Bureau of Business and Economic Research, East Lansing,Michigan.
  71. 27.Hitt, M. A., Ireland, R. D., and Hoskisson, R. E.(1997) “Strategic management: Competitiveness and globalization, second edition,” West Publishing Company.
  72. 30.Kaplan and Norton(1996),”The Balanced Scorecard:Translating Strategy into Action”,USA。
  73. 31.Klein D. A. and Prusak(1994,March), “Characterizing intellectual capital,” Multiclient program working paper, Boston: Ernst and Young Center for Business Innovation.
  74. 33.Leif Evinsson & Michal S. Malone(1997),”Intellectual Capital:Realizing Your Company's True Value by Finding Its Hidden Roots”USA。
  75. 34.Luthy, D. H., 1999, Intellectual Capital And Its Measurement, working paper. (http://www3.bus.osaka-cu.ac.jp/apira98/archives/htmls/25.htm)
  76. 37.Manfred Bornemann, Adolf Knapp,Ursula Schneider,Karin Iris Sixl,(1999)”Holistic Measurement of Intellectual Captical”, International Symposium,Technical Meeting.
  77. 38.Mark E. Van Buren, (May 1999)“A Yardstick for Knowledge Management”, Training & Development, Vol.53, No.5.
  78. 42.Poter M. E. (1996) What Is Strategy. Harvard Business Review 74(6):61-68.
  79. 50.Sullivan, P. H.(2000) Value-Drien intellectual capital: How to convert intangible corporate assets into markt value, John Wiley & Sons, Inc.
  80. 51.Sveiby, K. E.(1998,June), “Intellectual capital: Thinking ahead,” Australian CPA, Vol.68, No.5, pp.18-22.
  81. 52.Ulrich, D.(1998,winter), “Intellectual capital = competence * commitment,” Sloan Management Review, Vol. 39, No.2, pp. 15-26.
  82. 54.Wright, P. L., Koll, M. J. and Parnell, J. A.(1996), “Strategic management: Concepts and cases,” Prentice Hall.
Times Cited
  1. 劉美君(2008)。導遊人員績效評估建構之研究-以平衡計分卡為基礎。高雄餐旅學院旅遊管理研究所在職專班學位論文。2008。1-105。 
  2. 胥遠鳴(2008)。以知識管理觀點建立非營利組織平衡計分卡績效評估制度之研究—以屏東縣各地政事務所為例。屏東科技大學企業管理系所學位論文。2008。1-193。 
  3. 陳慧青(2010)。台灣背光模組產業競爭策略之個案研究。中興大學高階經理人碩士在職專班學位論文。2010。1-71。
  4. 許純芳(2015)。中型電子業研發人員績效評估-以平衡計分卡觀點。中正大學會計資訊與法律數位學習碩士在職專班學位論文。2015。1-89。