隨著日新月異的資訊科技排山倒海而來，資訊處理已不再是組織中關鍵作業的瓶頸，現在組織所面臨的最大挑戰，已轉變為知識的創造與知識的處理。若以知識基礎的觀點來看，以知識為基礎的方法乃是組織中創造知識、移轉知識、結合知識最重要的媒介。因此企業若想取得持久性競爭優勢，則需發展自身的智慧資本，提升核心競爭能力。但知識的取得無法完全依靠組織內部發展，必須適時從外在的供應商、合作夥伴、協同廠商及各種利害關係人中吸收並移轉到企業內部，透過個人與組織的學習方能有所成效。因此，吸收能力、知識移轉與組織學習讓企業能夠傳遞並分享知識，若能成功將知識從某一方引進至另一方且接收者能有效吸收、學習時，方能取得成功的競爭優勢，進而為企業帶來競爭力。故為了創造出持續性的競爭優勢，企業必須將注意力逐漸轉移至其本身所具有的獨特性及持續性資源上。
本研究目的在探討吸收能力、知識移轉、組織學習與競爭優勢之間的關係，以2008年一百大金融業及千大科技業為母體，金融業以其中16家；科技業以其中32家作為研究樣本，共計發放482份問卷，回收之有效問卷為345份。本研究透過線性結構化方程式模型將吸收能力、知識移轉與組織學習對競爭優勢的影響進行實證分析。本研究的主要發現經歸納後可分為以下幾點：(1)整體模式的適配度達可接受之評鑑標準，且在部份中介效果的模型中具有較佳的配適，表示本研究的理論模型可獲得支持，各構念之間存有影響關係；(2)經多群體恆等驗證因素分析的結構方程模式檢定，發現吸收能力到知識移轉與競爭優勢以及組織學習到競爭優勢的關係會因產業別的不同，產生迥異之影響結果，顯示產業別對本研究提出的智慧資本至取得優勢的整合模式有部分調節效果存在；(3)本研究釐清產業別對智慧資本至取得優勢的整合模式的調節效果，並提供知識管理相關理論建構以及實務界人力資源發展之參考，在進行多角化之時，能夠注意各產業獲取競爭優勢的方法以發揮綜效。

With the avalanche of ever-changing information technology, information processing has no longer been the key bottleneck problem. Recently the most critical challenge these organizations have to face has transferred into the knowledge creation and knowledge processing. Based on knowledge viewpoint, this method is an important medium to create, transfer and integrate knowledge. For these reasons in order to acquire sustained competitive advantage, Organizations must reinforce its intellectual capital and develop core capability. Knowledge are not always able to create within their own boundaries, they must transfer from suppliers and collaborative partners. By this way these companies can obtain many kinds of performance by personal and organizational leaning. Therefore the method of applying absorptive capacity, knowledge transfer and organizational learning is a process of sharing knowledge within organizations. Successful knowledge transfer regarded as the receiver can be absorbed knowledge outside the company effectively, and its will establish competitive advantage by organizational learning. Thus in order to set sustained competitive advantage up, companies must focus on t their own uniqueness and abiding resources. 
This study proposes and tests the relationship among absorptive capacity, knowledge transfer, organizational learning and competitive advantage in finance and technology industries. Based on a cross-sectional sample from 1000 technology and 100 financial industries in Taiwan and 345 valid questionnaires, This study uses the structural equation model (SEM) to empirically explore the relationships among absorptive capacity, knowledge transfer, organizational learning and competitive advantage. Our results are as follows: (1). In the partial mediated model the model have a good model fit. It means knowledge transfer and organizational learning are the mediations between absorptive capacity and competitive advantage. (2). This study use multi-group approach and found industry is the moderator on the path between absorptive capacity to knowledge transfer, absorptive capacity to competitive advantage and organizational learning to competitive advantage. (3). The study also provides the structure of knowledge management and reference material to the practice of developing human resource management to gain synergy of competitive advantages.

目錄
中文摘要	I
英文摘要	II
表目錄	V
圖目錄	VII
第一章 緒論	1
1.1研究背景與動機	1
1.2 研究問題與目的	4
1.3 研究流程	4
第二章 文獻探討	6
2.1 吸收能力	6
2.2 組織學習	27
2.3 知識移轉	31
2.4 競爭優勢	42
2.5 各變項之間的關係	51
第三章 研究方法	73
3.1 研究架構	73
3.2 研究變項衡量與操作性定義	73
3.3 研究對象	80
3.4 研究設計	81
3.5 研究假設	83
3.6 資料分析方法	84
3.7 共同方法變異	84
第四章 資料分析與結果	86
4.1 樣本結構分析	86
4.2 估計方法之選擇	90
4.3 測量模型分析	91
4.4 相關分析	100
4.5 競爭模式分析	103
4.6 理論模型分析	104
4.7 研究假設檢定	107
4.8 產業調節效果分析	110
第五章 結論與建議	117
5.1 研究結論	117
5.2 研究發現與管理意涵	129
5.3 研究限制與未來研究建議	128
參考文獻	133
ㄧ、中文部分	134
二、英文部分	135
表目錄
表2.1 吸收能力定義	8
表2.2吸收能力的概念與相關議題研究彙整	10
表2.3 吸收能力相關文獻	18
表2.4吸收能力之彙整	20
表2.5 組織學習定義	29
表2.6 知識移轉定義	32
表2.7 知識移轉相關研究整理	33
表2.8 知識移轉績效的衡量	48
表2.9 競爭優勢過去與現在研究方向之變遷	49
表2.10 知識移轉績效的衡量	59
表3.1 吸收能力操作型定義與衡量變項	74
表3.2 知識移轉操作型定義與衡量變項	76
表3.3 組織學習操作型定義與衡量變項	77
表3.4 競爭優勢操作型定義與衡量變項	79
表3.5 預試問卷發放對象及數量	81
表3.6 預試問卷題項分配情況與信度分析	82
表4.1 金融業正式問卷發放對象與數量	86
表4.2 科技業正式問卷發放對象與數量	87
表4.3 公司 & 人口變項資料表	88
表4.4 研究構面平均數、標準差、偏態與峰度	90
表4.5 CFA重要衡量效標一覽表	92
表4.6 各變項驗證性因素分析結果表	94
表4.7 信度分析結果表	95
表4.8 因素建構信度表	96
表4.9 收斂效度分析結果表	97
表4.10 區別效度	99
表4.11 構面相關矩陣表	102
表4.12 巢狀模式比較分析表	104
表4.13 理論模式評估之比較	105
表4.14 研究路徑彙總表	107
表4.15 直接與間接效果彙總表	109
表4.16 金融業相關係數表	110
表4.17 科技業相關係數表	111
表4.18 金融業巢狀模式比較分析表	112
表4.19 科技業巢狀模式比較分析表	112
表4.20 產業別路徑彙總表	112
表4.21 跨群體恆等性檢定表	113
表4.22 跨群體恆等性檢定摘要表	114
表4.23 恆等性檢測表	114
表2.24 殘差變異細部檢定表	115
表4.25 潛在路徑參數檢定表	116
表5.1 研究假設與驗證結果彙整表	119
 
圖目錄
圖 1.1研究流程圖	5
圖 2.1知識移轉過程	40
圖 2.2 知識地圖	72
圖 3.1研究架構圖	73
圖 4.1研究架構路徑圖	105
圖 4.2 變項壓迫檢定圖	107
圖 5.1 後續研究圖	133

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