策略、智慧資本觀點下之價值鏈活動與財務績效關連性：台灣資訊電子業之實證研究

王文英; 李佳玲

doi:10.6552/JOAR.2008.47.4

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P89 - 121

Social Sciences > Finance & Accounting

DOI： 10.6552/JOAR

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策略、智慧資本觀點下之價值鏈活動與財務績效關連性：台灣資訊電子業之實證研究

The Relationship among Strategy, Value Chain Activities in Intellectual Capital Perspective, and Financial Performance: An Empirical Study of Taiwan's Information Electronics Industry

王文英(Wen-Ying Wang) ；李佳玲(Chia-Ling Lee)

會計評論； 47期 (2008 / 07 / 01) ， P89 - 121

繁體中文 DOI： 10.6552/JOAR.2008.47.4

經營策略；財務績效；智慧資本；價值鏈活動； Business strategy ； Financial performance ； Intellectual capital ； Value chain activities

Abstract │ Reference (95) │ Times Cited (9) │ Altmetrics

Abstract 〈TOP〉

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From an intellectual capital's perspective, this paper investigates the relation between companies' business strategies and their value chain activities, and the impact of such relation on companies' financial performance. Two types of business strategy are adopted and analyzed: a prospector (whose strategy involves taking more innovative actions and providing differential products) and a defender (whose strategy focuses on operating efficiency and cost reduction to gain competitive advantages). Using questionnaires and archival data from Taiwan's listed companies in the information electronics industry, the t test results show that a prospector tends to emphasize on marketing and customer service activity while a defender tends to concentrate on manufacturing and infrastructure and procurement management activities. Notably, both the prospector and the defender focus on technology innovation activity. Moreover, the multiple regression results indicate that technology innovation activity and marketing and customer service activity significantly improve the prospector's financial performance whereas manufacturing activity leads to significantly better financial performance to the defender. These findings bear important implications to Taiwan's information electronics industry.

Reference ( 95 ) 〈TOP〉

Aaker, D. A.(1989).Managing assets and skill: The key to a sustainable competitive advantage.California Management Review,31,91-106.
Allee, V.(2000).Reconfiguring the value network.The Journal of Business Strategy,21,36-39.
Amir, E.,B. Lev.(1996).Value-relevance of nonfinancial information: The wireless communications industry.Journal of Accounting and Economics,22,3-30.
Anderson, E. W.,C. Fornell,D. R. Lehmann.(1994).Customer satisfaction, market share, and profitability: Findings from Sweden.Journal of Marketing,58,53-66.
Banker, R. D.,G. Potter,D. Srinivasan(2000).An empirical investigation of an incentive plan that includes nonfinancial performance measures.The Accounting Review,75,65-92.

Times Cited ( 9 ) 〈TOP〉

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