系統識別號 | U0002-0706201115071900 |
---|---|
DOI | 10.6846/TKU.2011.01138 |
論文名稱(中文) | 政府機關智慧資本、學習導向、組織學習 與績效之關聯性 |
論文名稱(英文) | The Relatedness of Official business institution Intellectual Capital 、Learning Orientation and Organizational Learning on Performance |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士在職專班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 99 |
學期 | 2 |
出版年 | 100 |
研究生(中文) | 陳秀梅 |
研究生(英文) | Hsiu-Mei Chen |
學號 | 798600275 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2011-06-03 |
論文頁數 | 95頁 |
口試委員 |
指導教授
-
林谷峻
委員 - 鄭伶如 委員 - 鄭佳綾 |
關鍵字(中) |
智慧資本 學習導向 組織學習 績效 |
關鍵字(英) |
Intellectual Capital Learning Orientation Organizational Learning Performance |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
本研究主要目的係探討政府機關學習導向、組織學習、智慧資本與績效之直接影響程度及智慧資本與組織學習間關聯性,希望藉由實證結果能提供政府機關於後續如何將預算之籌編與績效評估結果相配合,及組織結構與員額配置等制度性問題之改善等,以提高行政績效與效能。研究架構變數,總共包括15個構面及69個題項,問卷資料透過因素、信度、相關性及迴歸分析來驗證各研究構念的影響。研究結果發現除智慧資本構面中顧客資本對績效構面中之學習與成長不具正向影響外,餘均正向影響績效;另智慧資本與組織學習間亦除顧客資本構面對組織學習中各構面不具正向影響外,餘均正向影響組織學習,爰表示組織成員對學習如抱持積極、進取態度及分享知識,則較能產生積極的學習行為,且透過組織優良人力素質、良好組織文化與創新作業流程等亦能提升組織積極的學習態度,進而解決組織管理困境提升政府機關績效。 |
英文摘要 |
The main purpose of the study is to discuss the direct influence of learning orientation, organizational learning, intellectual capital and performance on government offices as well as the relevance between intellectual capital and organizational learning. This is to help provide offices with an empirical result to match budget preparation with performance evaluation results that could solve systematic problems such as organizational structure and staff allocation, and eventually enhance administrative performance and efficiency. The study framework variable consists of 15 dimensions and 69 items. Using factors, credibility, relevance and regression analysis, the questionnaire verified the influence of each aspect. Research results showed that all aspects can positively influence the performance except for customer under intellectual capital which has no positive influence on the learning and growth dimensions of performance; intellectual capital can positively influence organizational learning except for customer which has no positive influence on any dimension of organizational learning. It was observed that if members of the organization hold a positive attitude towards learning and sharing knowledge, they have a greater chance of learning positively. In addition, having an excellent human, good organizational culture and innovative work flow can enhance a positive learning attitude that can further solve problems in organizational management, and improve performance in government offices. |
第三語言摘要 | |
論文目次 |
目錄 誌謝 I 中文摘要 II 英文摘要III 目錄IV 表目錄VI 圖目錄VIII 第一章 緒論1 第一節 研究背景1 第二節 研究動機與目的4 第三節 論文架構6 第二章 文獻探討7 第一節 智慧資本7 第二節 學習導向14 第三節 組織學習16 第四節 績效21 第五節 研究假說推論28 第三章 研究方法33 第一節 研究架構與假說33 第二節 變數定義與衡量34 第三節 研究對象41 第四節 資料分析方法41 第四章 實證研究結果43 第一節 有效樣本結構分析43 第二節 效度與信度分析45 第三節 敘述性統計分析51 第四節 差異分析58 第五節 相關分析64 第六節 迴歸分析與假說檢定67 第五章 研究結論與建議75 第一節 研究結論75 第二節 管理意涵77 第三節 研究限制79 第四節 後續研究方向與建議79 參考文獻80 附錄 研究問卷92 表目錄 表2-1 智慧資本定義彙總表8 表2-2 智慧資本構成分類要素與定義表10 表2-3 智慧資本構成要素之分類彙總表12 表2-4 組織學習定義彙總表18 表2-5 績效定義彙總表22 表3-1 學習導向量表35 表3-2 組織學習量表36 表3-3 智慧資本量表37 表3-4 績效量表39 表4-1 樣本結構分析彙總表44 表4-2 學習導向因素分析46 表4-3 組織學習因素分析47 表4-4 智慧資本因素分析48 表4-5 績效因素分析49 表4-6 學習導向構面信度分析彙總表50 表4-7 組織學習構面信度分析彙總表50 表4-8 智慧資本構面信度分析彙總表51 表4-9 績效構面信度分析彙總表51 表4-10 學習導向之敘述性統計分析53 表4-11 組織學習之敘述性統計分析54 表4-12 智慧資本之敘述性統計分析56 表4-13 績效之敘述性統計分析58 表4-14 性別於各構面之差異分析析59 表4-15 職位於各構面之差異分析60 表4-16 教育程度於各構面之差異分析61 表4-17 服務部門於各構面之差異分62 表4-18 年資於各構面之差異分析64 表4-19 各構面之相關分析66 表4-20 學習導向各構面對組織學習之影響68 表4-21 學習導向各構面對績效之影響69 表4-22 組織學習各構面對績效之影響70 表4-23 智慧資本各構面對績效之影響71 表4-24 智慧資本各構面對組織學習之影響73 表4-25 組織學習各構面對智慧資本之影響74 表5-1 研究假說與研究問題間之驗證結果彙整表76 圖目錄 圖1-1 研究步驟與流程 6 圖2-1 Skandia 市場價值圖 10 圖3-1 觀念性研究架構圖33 圖3-2 問卷設計架構圖40 |
參考文獻 |
一、中文部分 1.江志正(2000),國民小學團體動力、組織學習、學校發展策略與學校效能關係之研究,國立高雄師範大學教育學系博士論文。 2.行政院96年7月11日院授人考字第0960062703號函,公務人員每人每年最低學習時數、數位學習時數、業務相關學習時數,及數位學習成果評量實施原則。 3.行政院人事行政局(2004),型塑學習型政府行動方案。 4.行政院人事行政局(2004),推動組織學習實施計畫。 5.行政院人事行政局(2005),行政院推動策略性人力資源管理說明資料。 6.余致力(1999),公共管理,台北:商鼎書局。 7.吳明隆(2010),SPSS操作與應用(第二版):問卷分析實務,五南圖書出版股份有限公司,台北。 8.吳明瑜(2005) ,非營利組織智慧資本與績效評估之關聯性,中國文化大學會計研究所碩士論文。 9.吳思華,黃宛華,賴鈺晶(2000),智慧資本衡量因素之研究-以我國軟體業為例,發表於中華民國科技管理研討會,台北:國立政治大學。 10.吳義建(1997),如何加強政府施政績效之評估,審計季刊,第十七卷第四期,第22-30頁。 11.吳濟民(2007),組織學習與智慧資本對創新績效之影響,國立中正大學企業管理研究所博士論文。 12.李志華(1982),「臺灣企業績效評估方式之研究 」,國立政治大學企業管理研究所碩士論文。 13.卓嘉懋(2006),學習導向與市場對創新性的影響-以參加國際資訊展廠商為例,私立東海大學企業管理學系碩士班論文。 14.周建宏(2001),台灣IC設計產業智慧資本之探討,私立中國文化大學會計研究所碩士論文。 15.於嘉玲(2001),以平衡計分卡觀點探討公務機關績效評估制度-以僑務委員會為例,私立淡江大學會計研究所碩士論文。 16.林水波(1999),政府再造,台北:智勝文化事業公司。 17.林水波,陳志瑋(1999),企業精神政府的政策設計與評估,中國行政評論,8(2),45-74。 18.邱皓政(2010),量化研究與統計分析:SPSS中文視窗版資料分析範例解析,五南圖書出版股份有限公司,台北。 19.洪蘭,民98年11月4日,不想讀就讓別人吧,天下雜誌,434,P188。 20.范光治(1997),“企業經營績效評估模式之研究--以電子業為例”,國立中山大學企業管理學系碩士論文。 21.國家文官培訓所薦任公務人員晉升簡任官等訓練講義(2009),P244。 22.張火燦(1996),策略性人力資源管理,台北:揚智文化 23.張慶原(2001),「知識屬性與策略聯盟形式對知識移轉績效影響之研究」,國立成功大學企業管理學系碩士班碩士論文。 24.郭家蓉(2003),智慧資本衡量模式探討,國立政治大學企業管理研究所碩士論文。 25.陳文隆(2001),匯聚智慧資本開創企業利基,品質月刊,8月,34-37。 26.陳尚蓉(2002) ,組織學習-知識經濟中的競爭利基,成人教育雜誌,p19-25。 27.陳高貌、黃營杉(2004),「智慧資本對企業競爭優勢之影響研究─部動產仲介業之實證」,輔仁管理學評論,11卷2期:頁83-110。 28.陳勝源(2004),證券業務員對跨售業務之工作投入、工作壓力、薪酬滿足與工作績效之相關研究,國立成功大學,企業管理學系研究所碩士論文。 29.陳惠芳(1998),組織正當性、組織學習、與組織同形之關係研究-制度理論整合觀點,國立台灣大學商學研究所博士論文。 30.陸永旭(2002),政府部門發展智慧資本之研究-以審計單位為例,國防大學國防管理學院國防財務資源管理研究所碩士論文。 31.黃英忠、林豪傑、莊智薰(2001),「影響組織學習成效之因素探討-實證觀點」,2001 年人力資源論文集,頁135-149,台北。 32.黃新福、盧偉斯(2006),非營利組織與管理,P324。 33.趙皖屏(2005),國軍之組織學習與組織文化之關係,國立屏東科技大學企業管理系碩士班論文。 34.劉仲矩(2004),「企業環境知識管理架構初探─智慧資本的觀點」,南華大學第5屆環境管理研討,嘉義:南華大學環境管理研究所。 35.劉佳芳(2002),公部門智慧資本衡量指標之研究-以台中市戶政事務所為例,國立暨南大學國際企業管理研究所碩士論文。 36.劉明德等譯(1993),Esmund R. Gray and Larry R. Smeltzer合著,管理學;競爭優勢,桂冠圖書公司,臺北。 37.蔡明達(2000),市場資訊處理程序與組織記憶對行銷創新影響之研究,國立政治大學企業管理學系博士論文。 38.蔡惠貞(2004),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。 39.蕭梅苓(1999),「物流中心績效指標之研究」,中興大學會計系研究所碩士論文。 40.嚴靜錡(2004),以平衡計分卡觀念設計智慧資本內部報導之探索性研究-以某個案公司為對象,國立政治大學會計研究所碩士論文。 二、英文部分 1.Agor, W. H. (1997). The measurement, use and development of intellectual capital to increase public sector productivity. Public Personnel Management, 27 (2), 175-186. 2.Agryris,Chris & Donald A. Schon.(1978).Organizational Learning: A Theory of Action Perspective.Reading, MA: Addison-Wesley Publishing Company. 3.Baker, W. E., & Sinkula, J. M. (1999a). The synergistic effect of market orientation learning organizational performance, Journal of the Academy of Marketing Science, 27(4), 411-427. 4.Bennett, J. K. & O,Brine, M. J.(1994). “The building blocks of learningorganization,” Training, 31(6):41-49. 5.Bontis, N. (1998). Intellectual Capital: An Exploratory Study that Develops Measures and Models, Management Decision, 36(2), 63-76. 6.Bontis, N. (2001), “Assessing knowledge assets: a review of the models used to measure intellectual capital”, International Journal of Management Reviews, Vol. 3 No. 1, pp. 41-60. 7.Bontis, N., Dragonetti, N. C., Jacobsen, K., & Roos, G. (1999). The knowledge toolbox: A review of the tools available to measure the manage intangible resources, European Management Journal, 17(4), 391-402. 8.Bontis, N., Keow, W. C. C., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries, Journal of Intellectual Capital, 1(1), 85-100. 9.Boulton,R.E.S., Libert,B.D., & Samek,S.M.(2000). Cracking the value code; How successful businesses are creating wealth in the new economy. New Yourk: Harper Collins Publishers,Inc. 10.Brooking, A., Board, P., & Jones, S. (1998). The predictive potential of intellectual capital. International Journal of Technology Management, 16 (1), 115-125. 11.Cangelosi,Vincent E.,and Willian R.Dill.(1995).Organizational Learning:Observations Toward a Theory.Administrative Science Quarterly,10(2):175-202. 12.Carlucci, D., Marr, B., & Schiuma, G. (2003). The knowledge value chain: How intellectual capital impacts on business performance, International Journal of Technology Management, 27(6/7), 575-590. 13.Chakravarthy,B.,(1986),”Measuring Strategic Performance”,Strategic Management Journal 7(5),PP.437-458. 14.Cohen, M. D., & Levinthal, D. A. (1990). Absorptive capability: Anew perspective on learning and innovation. Administration Science Quarterly, 35, pp.128-152. 15.Crossan, M. M., Lane, H. W., & White, R. E. (1999). An organizational learning framework: From intuition to institution, Academy of Management Review, 24(3),522-537. 16.Cyert,Richard M.,and James G.March.(1963).Aavioral Theory of the Firm. Englewood Cliffs,NJ:Prentice-Hall. 17.D.Luthy(1998),Intellectual Capital and its Measurement,Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA),Osaka,Japan. 18.Dodgeson, M. (1993). Organizational Learning: A Review of Some Literature. Organization Studies, 14(3): 375-394. 19.Dowd, R. P.(2000). “Organizational Learning and the Learning Organization inHealth Care.” Hospital Management Quarterly, Vol.21, No.3, pp.1-3. 20.Downey, H. K. and Slocum, J. W. (1982). Managerial Uncertainty and Performance. Social science quarterly. Vol. 63, No. 2, 195-207. 21.Dunn, W. N.(1981), Public Policy Analysis: An Introduction., Englewood Cliffs, NJ: Prentice-Hall, Inc. 22.Dzinkowski, R. (2000). The measurement and management of intellectual capital: An introduction. Management Accounting, 78 (2), 32-36. 23.Eccles R.G. & Pyburn P.J. (1992),”Creating A Comrprehensive System To Measure Performance”, Management Accounting, 74(4), p41-44.Evans,Hugh,Ashworth G.,Chellew M.,Davidson A & Towers D. 24.Edvinsson, L., & Malone, M. S. (1997). Intellectual Capital: Realizing yourcompany’s true value by finding its hidden brainpower, Harper Business, NewYork, NY. 25.Edvinsson, L., & Malone, M. S. (1997a). Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York: Harper Collins Publishers Incorporation. 26.Edvinsson, L., & Malone, M. S. (1997b). Intellectual capital: Realizing your company’s true value by finding its hidden roots. New York: Harper Collins Publishers. 27.Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital. European Management Journal, 14 (4), 356-364. 28.Garvin,David(1993). Building a Learning Organization. In the Harvard Business Review,July-August,vol.71,no.4;PP.78-91. 29.Gherardi, S. & Nicolini, D.(2000). “The organizational learning of safety incommunities of practice,” Journal of Management, 9(1):7-18. 30.Goran Roos,Stephen Pike and Lisa Fernstrom 著,陳明惠審校之「智慧資本」(2008)。 31.Granof, M. H. (2001). Government and not-for-profit accounting concept and practices. New York: John Wiley & Sons Publishers. 32.Grant, R. M. (1996). Toward a Knowledge-based theory of the firm, StrategyManagement Journal, 17, 109-122. 33.Green Chris (1993), ”Well-Dsigned Performance Measurement is The Strategy Tool for Controlling Your Business Objectives”,Manage Canadian, pp24-27. 34.Guthrie, J., 2001.“The management, measurement and reporting of intellectual capital”,Journal of Intellectual Capital, Vol. 2 No. 1, pp.27-41. 35.Harrison, S., & Sullivan, Sr P. H. (2000). Profiting from intellectual capital:learning from leading companies, Journal of Intellectual Capital, 1(1), 33-46. 36.Hatry, H. 1999. Mini-Symposium or Intergovernmental Comparative Performance Data. Public Administration Review (Vol.59, No.2):101-104. 37.Hedberg, B., 1981. How organizations learn and unlearn, in P. Nystrom and W. Starbuck(eds), Handbook of Organizational Design. New York: Oxford University Press. 38.Holmqvist, M.(2003). “A dynamic model of intra- and interorganizationlearning,” Organization Studies, 24(1):95-123. 39.Hult, G. T. M., & Ferrell, O. C. (1997). Global organizational learning capacityin purchasing: Construct and measurement, Journal of Business Research, 40(2),97-111. 40.Jackson, P. M. (1998). Productivity and performance of public sector organizations. International Journal of Technology Management, 17 (7), 753-766. 41.Johnson, W. H. A. (1999). An integrative taxonomy of intellectual capital: Measuring the stock and stock and flow of intellectual capital component in the firm. International Journal of Technology Management, 18 (5), 562-575. 42.Kaister,H.F.(1974).Little Jiffy,Mark IV. Eduetional and Psychological Measurement,34:111-117. 43.Kaplan, R. S., & Norton, D. P. (1996a). Link the balanced scorecard to strategy. California Management, 70 (1), 53-79. 44.Kaplan, R. S., & Norton, D. P. (1996b). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74 (1), 75-85. 45.Knight, D. J. (1999). Performance measure for increasing intellectual capital. Strategy & Leadership, 27 (2), 22-25. 46.Kolb, D. A., 1984, Experiential Learning. Englewood Cliffs NJ: Prentice-Hall. 47.Lee, K. C., Lee. S., & Kang, I. W. (2005). KMPI: measuring knowledgemanagement performance, Information & Management, 42(3), 469-482. 48.Levitt, B. & March, J. G.(1988). “Harvard Business Review,” July-August. 49.Lin, H. F., and Lee, G. G. (2005). Impact of organizational learning and knowledge management factors on e-business adoption, Management Decision, 43(2), 171-188. 50.Lynn, B. (1998). Intellectual capital: Key to value-added success in the next millennium. CAM Magazine, 71 (1), 10-15. 51.M.Williams(2000),Is a company’s intellectual capital performance and intellectual caplital disclosure practices related? Evidence from publicly listed companies from the FTSE 100,Paper presented at McMasters Intellectual Capital Conference,Jan 2001, Hamilton Ontario. 52.March James G.(1991).Exploration and Exploitation in Organizational Learning.Organization Science,2(1) :71-87. 53.Marr, B., & Schiuma, G. (2001). Measuring and managing intellectual capital and knowledge assets in new economy organizations, in Bourne, M. (Ed.), Handbood of Performance Measurment, Gee, London. 54.Marr, B., Gupta, O., Pike, S., & Roos, G. (2003). Intellectual capital and knowledge management effectiveness, Management Decision, 41(8), 771-781. 55.Masoulas, V. (1998). Organizational requirements definition for intellectual capital management. International Journal of Technology Management, 16 (1), 126-143. 56.Mulholland, P., Zdrahal, Z. & Domingue, J.(2001). “A methodologicalapproach to supporting organizational learning,”International Journal of Human-Computer Studies, 55(3):337-367. 57.Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital and the organizational advantage. Academy of Management Review, 23, 242-266. 58.Nevis, E.C., DiBella, A.J., & Gould, J.M. (1995). Understanding Organizationsas Leaning Systems, Sloan Management Review, 36(2), 73-85. 59.Nyhan, R., and L. Martin.1999. Comparative Performance Measurement. Public Productivity & Management Review (Vol.22, No.3):348-364. 60.Petrash, G. (1996). Dow’s journey to a knowledge value management culture. European Management Journal, 14 (4), 365-373. 61.Real, J. C., Leal, A., & Roldan, J. L. (2006). Information technology as a determinant of organizational learning and technological distinctive competencies, Industrial Marketing Management, 35, 505-521. 62.Roos, G., & Roos, J. (1997). Measuring your company’s intellectual performance, Long Range Planning, 30(3). 413-426. 63.Roos,F,Pike,S,Fernstrom,L,(2005),Managing Intellectual Capital in Practice,Butterworth-Heinemann. 64.Schein,Edgar.(1992),Organizational Culture and Leadership.2nd ed. San Francisco:Jossey-Bass. 65.Senge,Peter M.(1990).The Fifth Discipline:The Art and Practice of the Learing Organization.New York:Doubleday. 66.Simon,Herbert A.(1953).Birth of an Organization:The Economic Cooper-ation Administration,Public administration Review,13(4):227-236. 67.Sinkula, J. M. (1994). Market Information Processing and Organizational Learning, Journal of Marketing, 58, 35-45. 68.Sinkula, J. M., Baker, W. E., & Noordewier, T. (1997). A framework for market-based organizational learning: Linking values, knowledge, and behavior. Academy of Marketing Science Journal, 25(4), 305-318. 69.Stewart, T. A. (1997). Intellectual Capital: The New Wealth of Organizations,New York:Bantam Doubleday Dell Publishing Group, Inc. 70.Subramaniam, M., & Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities, Academy of Management Journal, 48(3), 450-463. 71.Tippins, M. J., & Sohi, R. S. (2003). IT competency and firm performance: isorganizational learnng a missing link? Strategic Management Journal, 24,745-761. 72.Ulrich,David.,Jick,Todd., & Von Glinow,Mary Ann(1993),Hight-Impact Learning:Building and diffusing Learning Capability.In Organizational Dynamics,Autumn:52-66. 73.Venkatraman N.& Ramnnujam V. (1986). ”Measurement of Business Performance in Strategy Research : A Comparison of Approaches”, Academy of Management Review, Vol.11, pp801-814. 74.Yli-Renko, H., Autio, E., & Sapienza, H. J. (2001). Social capital, knowledge acquisition, and knowledge exploitation in young technology-based firms, Strategic Management Journal, 22, 587-613. 75.Youndt, M. A., Subramaniam, M., & Snell, S. A.(2004), Intellectual CapitalProfiles: An Examination of Investments and Returns, Journal of ManagementStudies, 41(2), 335-361. |
論文全文使用權限 |
如有問題,歡迎洽詢!
圖書館數位資訊組 (02)2621-5656 轉 2487 或 來信