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系統識別號 U0002-0706201115071900
中文論文名稱 政府機關智慧資本、學習導向、組織學習 與績效之關聯性
英文論文名稱 The Relatedness of Official business institution Intellectual Capital 、Learning Orientation and Organizational Learning on Performance
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 陳秀梅
研究生英文姓名 Hsiu-Mei Chen
學號 798600275
學位類別 碩士
語文別 中文
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
中文關鍵字 智慧資本  學習導向  組織學習  績效 
英文關鍵字 Intellectual Capital  Learning Orientation  Organizational Learning  Performance 
學科別分類 學科別社會科學商學
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.
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
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