Made available in DSpace on 2016-03-15T19:26:19Z (GMT). No. of bitstreams: 1 Flavio_L_Richieri.pdf: 1114743 bytes, checksum: bcff37d37fa82d4ada322b5f2f7c4ce8 (MD5) Previous issue date: 2007-06-26 / There are evidences suggesting a growing importance of the intellectual capital (IC) and the intangible assets in the economy. Therefore, it is critical to find ways to measure the companies IC, and to understand the relationship between it and their value generation. The pressure for it, affects not only managers, who have a broad and differentiated access to all the operational aspects of their companies, but specially, investors and other stakeholders that are external to these companies. For the former, the formulation of indexes, capable to measure the stock and the flows of companies IC, based on the financial information available, and the analysis of the association, between these indexes and companies value generation, can bring a completely new perspective, fundamental for supporting their investment decisions in intellectual capital intensive companies. This dissertation makes usage of CIV (Calculated Intangible Value) and ICE (Intellectual Capital Efficiency) to measure IC stock and flows respectively. Through the usage of multivariate regressions and application of static panel data models, the influence of IC indexes on companies value generation is analyzed. The value generation perspective is captured by using: ROE (Returnon-Equity), ROA (Return-on-Assets) and ROS (Return-on-Sales) ratios. The research utilizes a non-probabilistic sample, built with secondary data coming from the Exame magazine Maiores e Melhores annual survey database, which contains 628 observations from 237 companies in the period between years 2000 and 2005. The following question is addressed: What is the relationship between the stock and flow of IC and company s value generation? Results found, suggest the existence of a positive relation between both CIV and ICE and the dependent variables ROE, ROA and ROS. It also shows that IC seems to be a more relevant indicator of value generation than the stock of financial and physical assets. / As evidências apontam para uma participação crescente do capital intelectual e dos ativos intangíveis na economia. Esse fato torna crítico encontrar formas para medir o capital intelectual das empresas e entender a relação deste com a criação de valor das mesmas. Afetando assim, não apenas os gestores, que possuem um acesso diferenciado e abrangente aos diversos aspectos operacionais das empresas, mas principalmente, os investidores e demais partes interessadas externas às empresas. Para os últimos, a construção de índices capazes de medir capital intelectual da empresa, desenvolvidos com base em informações financeiras e contábeis disponíveis, e o estudo da associação desses índices, com a geração de valor das empresas, podem fornecer uma perspectiva nova e fundamental para a análise de investimentos em empresas intensivas em capital intelectual. Esta dissertação faz uso do CIV (Calculated Intangible Value) e do ICE (Intelectual Capital Efficiency), como medidas de estoque e fluxo de capital intelectual respectivamente. Através de tratamento estatístico por regressões multivariadas, e do uso de modelos estáticos de dados em painel (panel data), efetua-se a análise da influência desses índices de capital intelectual, na geração de valor das empresas, aqui medida através dos índices de: ROE (retorno sobre patrimônio líquido); ROA (retorno sobre ativos) e ROS (retorno sobre vendas). O estudo é feito com base numa amostra não probabilística, utilizando dados secundários provenientes da base de dados do anuário Maiores e Melhores da revista Exame e contendo 628 observações relativas a 237 empresas no período entre 2000 e 2005. Responde-se assim à questão: Qual é a relação entre o estoque e o fluxo do capital intelectual e a geração de valor da empresa ? Os resultados da pesquisa mostram a existência de relação positiva em relação ao CIV e ao ICE e as variáveis dependentes ROE, ROA e ROS. Mostram ainda que o capital intelectual parece ser um direcionador mais relevante do que o estoque de ativos físicos e financeiros para a geração de valor das empresas.

Governments around the world have pursued ICT based initiatives including the provision of infrastructure to assist regional areas to develop economically (Beckinsale et al. 2006). There has been considerable interest in exploiting ICT to develop high technology clusters and support innovative networks (Lawson & Lorenz 1999). However, these initiatives have met with mixed success. It is clear that such development depends on more than providing appropriate technology Attention to social and organisational factors is crucial if regional areas are to realise the potential of ICT as a tool for regional development (Gengatharen & Standing 2005). It is important to understand the nature of business networking as well as the perspective of those participating in such networks if successful initiatives are to be established. The aim of this research is to identify how ICT can be used for knowledge sharing among businesses in regional areas and how the online networks through which knowledge is shared can contribute to the development of the region. This research investigates the question of what value small businesses in those regions derive from knowledge sharing networks using ICT. It also seeks to identify the value creation potential of those networks for their region. Previous research has shown that large organisations have achieved significant value from virtual communities of practice (VCoPs) as a structure for sharing knowledge and supporting innovation (Wenger 2004). The concept of Communities of Practice and Virtual Communities of Practice provided a useful point of departure for this research. The investigation comprised interpretive case studies of two Australian regional areas and their local business networks which incorporated SMEs in a variety of industries. Each case study was conducted in three stages. First, semi-structured interviews were conducted with regional economic development leaders. Second, 192 small and medium business owners were surveyed about their business activities and their participation in local business networks. Third, in-depth interviews were conducted with 23 small business owners to gain a richer understanding of their participation in knowledge-sharing networks and the value they realised or anticipated from various knowledge-sharing activities. A combined analysis of the two cases was conducted as well as the individual analyses. The research adopted a modified Structured Case method (Carroll & Swatman 2000). The analysis of the two case studies revealed: a.) There was a significant difference between the majority of SMEs who traded within the region and those trading largely beyond the region. The latter’s more proactive online sharing knowledge and seeking of business opportunities would enable them to access most value from VCoEs. b.) The participating SMEs operated in a number of industries and what they had in common was an interest in improving their enterprises. Consequently they used their regional networks which were not aligned to any one industry to make connections and share knowledge. They did not necessarily seek to access specific information. c.) A necessary prerequisite of VCoEs is having vibrant CoEs where face-to-face interaction enhances the development of trust and social capital. This appeared as an important factor facilitating the move to incorporate online knowledge sharing. d.) Younger businesses appeared to gain the most value from knowledge sharing in CoEs as they were using their networks to determine how to grow their firm. e.) The value of VCoEs to the SME participants is primarily in their general connection to other businesses in the region. Since the participants operate in a number of industries, what they have in common is an interest in their enterprises. The main value appears to come from the potential of the VCoEs to add to this connection and to social capital. This study found that successful management of VCoEs must: i) Ensure the network website is actively used by members before attempting to incorporate online knowledge sharing. ii) Monitor and stimulate online forum interaction rather than rely on interaction to occur naturally. iii) Not rely on email as a mechanism for stimulating knowledge sharing. Email is seen as more appropriate for formal documentation than for candid exchange of views. The concept of virtual communities of practice was found to be somewhat inappropriate for the diverse SMEs in the regional networks. Because of their diversity, they do not necessarily see value in sharing knowledge about practice but they do see value in sharing more general information and in providing support, connection and ideas that facilitate the strategic direction of their business. To address this issue, the concept of virtual communities of enterprise (VCoEs) is proposed as recognition of what the participating SMEs had in common: an interest in their individual businesses as part of the region. The original contribution of this research consists of its identification of the issues in linking SMEs across industries. It provides new insights on the business practices of regional SMEs and developed the concepts of Community of Enterprise (CoE) and Virtual Community of Enterprise (VCoE) to capture the special nature of knowledge sharing in regional multi-industry business networks. New perspectives are revealed on the ways that value could be derived from knowledge sharing by these regionally networked SMEs, as such it adds to the body of knowledge in an area where there has been little systematic investigation. This research reinforces the importance of social capital as an essential pre-requisite for accessing the value of intellectual capital in regions. Social capital emerges as vital when establishing and maintaining face-to-face knowledge sharing in regional networks and a necessary pre-condition for successfully establishing online knowledge sharing. Trust is a key factor and this research extends understanding of the role of social capital and the importance of trust in regional networks and online interaction. Its findings have significant implications for the development and management of CoEs and VCoEs as it outlines the key elements that need to be addressed when establishing and maintaining them, the appropriate applications for this context and the issues involved in management of the networking and online contexts. These findings not only increase our understanding of the management dynamics of online networks, they can also provide guidance to those seeking to establish successful VCoEs.

過去研究多直接探討智慧資本與組織績效之關係，隱含假設擁有智慧資本就對組織有利，卻忽略了擁有資源更要懂得使用才能創造價值，哪些因素能促使員工善加運用智慧資本甚少被探討，故本研究整合資源基礎理論與體制理論，主張組織文化的同形力量可指引成功方向，引導組織成員共同運用智慧資本以提升績效，同時，若能各自搭配兩種知識運用能力：(1)獲得型流程能力，適時更新、改善智慧資本內涵，有助於企業因應外界環境變遷；以及(2)保護型流程能力，妥善保護智慧資本，避免被競爭對手模仿或竊取，以延長智慧資本所創造的競爭優勢；將有助於強化智慧資本與組織績效的正向關係。 本研究針對台灣上市上櫃公司隨機抽樣一千家企業發放問卷，問卷分成總經理版與部門經理版，各自寄送，當同一家公司總經理版回卷一份且部門經理版回卷兩份以上才視為有效問卷，最後配對成功樣本為160筆，採用階層迴歸驗證假設，並針對達顯著水準的交乘項繪製交互作用圖，圖中每一條線皆進行簡單斜率檢定，以確認斜率是否顯著不為零。分析結果顯示，組織文化與知識運用能力的交互效果確實會影響智慧資本與績效之關係，不同智慧資本類型需搭配不同的組織文化與知識運用能力組合才能提升組織績效，特別是人力資本的部分，若企業缺乏知識更新機制，需給予員工適當工作彈性或鼓勵創新，才能發揮人力資本對績效的正向影響，否則人力資本甚至會負向影響績效。 為了更細膩了解各產業是否具有特殊現象，本研究又進一步將樣本分為製造業、服務業和高科技產業，補充分析前述研究假設，結果確實呈現各產業重視不同的智慧資本類型，以及個別利於績效提升的智慧資本、組織文化與知識運用能力組合，本研究試圖提供理論解釋與管理意涵，以期彌補過去文獻缺口，並協助實務界發揮智慧資本之真正價值。

在生技服務產業中，臨床試驗服務業(CRO)為收益最佳且最具發展價值的項目，2009年全球CRO總營收中，臨床試驗服務業營收就約占總營收的一半，加上近來全球各國開始加速醫藥產業的發展，國際藥廠也逐漸加重臨床試驗外包比例，整體全球臨床試驗服務產業需求大增。 台灣自1997年起，本土企業就開始努力耕耘於臨床試驗服務領域，直至今日，已累積許多成功的經驗與案例，然而在面對國際大廠寡占市場，以及亞洲新興國家CRO企業如雨後春筍般盛出的環境下，台灣CRO企業於發展上仍飽受壓力，不過，這些在多年的經營下，事實上也已累積了相當的能力，若能針對自身核心能耐進行統整分析、經營及拓展，相信仍將有辦法面對全球之競爭環境。此外，由於臨床試驗服務業屬知識密集之服務性產業，經驗累積、專業性及外部關係資產等智慧資本皆較有形資本更能代表企業所具之價值，因此，本研究主要從智慧資本的角度來探討臨床試驗服務企業所具有之核心能耐，並依不同經營時期比較核心能耐之變化，以了解企業所具有之競爭優勢及優勢變化。一方面期望透過本論文之架構，提供企業有關自身核心能耐之分析方式的參考，協助其進行自我核心能耐之統整分析，另一方面，也期望藉由本論文之CRO企業核心能耐之個案分析，提供企業在選擇經營或拓展核心能耐時作為參考。 本研究所得到的結論如下： 1. 運用外部關係資本-與其他企業進行聯盟合作，是臨床試驗服務公司用以提升服務能力、擴大服務範圍，及拓展核心能耐的重要方式。 2. 臨床試驗服務公司所具明確的企業價值與文化，有助於其營運上的發展以及獨有特色的創造。 3. 發展較成熟的臨床試驗服務公司會具備涵蓋人力資本、組織結構資本及顧客關係資本之核心能耐，所具備之核心能耐較不易再進行拓展，反之，較新進的臨床試驗服務公司則較易拓展其核心能耐。 4. 臨床試驗服務公司所擁有的「教育」及「品牌」智慧資本，有助於提升公司其他的智慧資本。 5. 我國本土臨床試驗服務公司較重視發展具差異性之核心能耐，而我國外商臨床試驗服務公司則較重視員工專案執行之能力。 關鍵詞：臨床試驗服務產業、CRO、核心能耐、智慧資本 / In the Bio-service Industry, clinical trial service is the most profitable and valuable item. In 2009, the revenue of clinical trial service accounted for about half of the revenue of CRO Industry. Recently, since all the countries in the world are speeding up developing Pharmaceutical Industry and pharmaceutical companies are gradually raising the proportion of clinical trial outsourcing, the demand of clinical trial service are grately increasing. From 1997, Taiwan local companies have been working so hard in the clinical trial service area. Till now, Taiwan local companies have accumulated lots of successful experience. But when facing the oligopoly market of CRO Industry and competition of Asia new CRO companies, Taiwan CRO companies still have big stress on operation. However, since Taiwan CRO companies have had great competence in clinical trial service, we believe that if Taiwan CRO companies can tidy up, analyze and expand their own core competence, the competitive strength of Taiwan CRO companies will get improved to face the global competition. Besides, intellectual capital of CRO companies which are knowledge intensive business services (KIBS) shows real value of the CRO companies. Hence, this study is trying to investigate the core competence of clinical trial service companies from intellectual capital aspect, and also trying to compare the differences of the core competence in the different timing. We hope this study can on the one hand provide CRO companies a way to analyze their core competence, and on the other hand can provide the successful core competence information of the study cases for CRO companies as a reference. There are several conclusions from this study: 1. Using relationship capital-business collaboration is an important way for the clinical trial service companies to improve their service ability, broaden their service area, and develop their core competence. 2. The clear values and culture of clinical trial service companies can help the development and operation of the companies, and create the characteristic of the companies. 3. A mature clinical trial service company has accumulated plentiful core competence in human capital, organizational capital and customer capital, and it’s hard for the company to deepen and broaden its core competence. Relatively, it’s easier for a young clinical trial service company to develop its core competence. 4. The intellectual capital of “Education” and “Brands” of clinical trial service companies can upgrade other intellectual capital of the companies. 5. Taiwan local clinical trial service companies emphasize the core competence with differenciation while foreign clinical trial service companies in Taiwan emphasize good executive ability of the employee. Keywords: Clinical trial services, CRO, Core competence, Intellectual capital

This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed. The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control. Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.

IC產品的產品生命週期極為短暫且市場上競爭十分地激烈，因此「創新」巳是IC設計公司求生存及求發展的不二法門。而如何有效地管理及衡量公司的創新活動以達成企業的目標，巳是以創新為首要發展要務的IC設計公司，首須面對及解決的問題。 公司在開發新產品或是新技術的過程中，往往須將許多無形資產，進行運用以及整合，而IC設計公司具有「無形資產極大化」之特色，因此在對IC設計公司進行創新活動之管理或衡量時，若能將所有無形資產納入考慮，則必可提昇創新管理或衡量之效率。 故在本研究，擬以創新管理與智慧資本理論結合之應用，建構IC設計公司在創新活動下之智慧資本衡量系統，以幫助IC設計創新活動之管理。因此，本研究擬就下述二問題，進行探討： 1、創新各階段活動（投入-流程-產出-效益）各項智慧資本為何？亦即討論各項智慧資本，何者係屬於創新投入階段所需之資源；何者係屬於創新流程階段所需之公司支援；創新產出階段之生成物對公司各項智慧資本之影響；最後在創新效益階段，則係探討創新生成物於市場上表現及所生價值，對公司各項智慧資本之影響； 2、分析創新各階段活動（投入-流程-產出-效益）中，重要之智慧資本衡量指標，以此建立創新活動下之智慧資本衡量系統，幫助公司創新活動之管理。 本研究，經對2家IC設計領導廠商深入訪談，以及15家IC設計公司，共計30名業者調查，以結合應用創新管理與智慧資本之理論。研究之結果認為： 1、IC設計公司，在創新投入階段所須投入之資源，主要是人力資本、創新資本，其次為顧客資本、關係資本，最後是組織文化資本及IT資本；創新過程中，所需之公司支援，主要是組織文化資本及人力資本，其次為IT資本、流程資本及創新資本；創新之產出，主要係對公司創新資本及流程資本產生影響；創新收益階段對公司顧客資本產生影響，其次係創新資本，最後是人力資本； 2、IC設計公司，於創新投入階段，重要投入資源之智慧資本衡量指標為：人力資本衡量指標中之員工盡責的程度、員工工作動機的強烈程度、員工專業技能的良窳、員工工作勝任程度、公司擁有吸引具潛力員工的能力；創新資本衡量指標中之產品設計與開發平均時間、公司掌握新機會的能力、公司回應市場的能力、新產品研發能力因素；組織文化資本衡量指標中之組織擁有創新文化、經營團隊的領導力因素；顧客資本衡量指標中之對客戶需求的了解程度、市場成長性、對目標市場的瞭解因素；以及關係資本衡量指標中之擁有許多堅強的策略夥伴、與策略夥伴的關係、與上中下游體系的關係因素；其中最重要者係，公司擁有吸引具潛力員工的能力、對客戶需求的了解程度、員工專業技能的良窳、公司掌握新機會的能力、擁有許多堅強的策略夥伴、與策略夥伴的關係、與上中下游體系的關係。 創新流程階段，會影響公司創新進行之智慧資本衡量指標為：人力資本中之員工盡責的程度、員工工作動機的強烈程度、每年核心員工平均流動率、員工專業技能的良窳、員工工作勝任程度；創新資本中之公司智慧財產管理制度；組織文化資本中之組織擁有學習文化、組織員工擁有互相支援的氣氛、組織擁有創新文化、組織成員團隊合作的程度、經營團隊的領導力因素；流程資本中之策略執行程度因素；IT資本中之公司資訊系統存取的容易度、員工透過科技緊密連結組織內部的工作流程因素；其中最重要者為，員工透過科技緊密連結組織內部的工作流程、組織員工擁有互相支援的氣氛、組織成員團隊合作的程度。 在創新產出階段，而主要衡量之智慧資本衡量指標為創新資本中之產品設計與開發平均時間、智慧財產數量、智慧財產品質造成影響；其中最重要者為智慧財產品質。 在創新效益階段，主要衡量之智慧資本衡量指標為創新資本中之研發領導地位，以及顧客資本中之客戶滿意度、客戶忠誠度、市場佔有率；其中最重要者市場佔有率。 / Facing the short life cycle of IC products and competitive market, “innovation” has been the only way for IC design house to survive and develop. But how to manage and measure innovation activities to reach the goal of corporate are really the problem need to be faced and solved for IC design house which reviews innovation as the most important thing. In the process of developing new products and new technologies, companies usually need to use and integrate many resources and intangible assets. IC design house has the features of “maximizing intangible assets”. If IC design house can take all the intangible assets into account when managing and measuring innovation activities, then the efficiency of innovation management and measurement will be enhanced. In this research, I construct “the measurement system of intellectual capital under innovation activities” of IC design house by combining the theories of innovation management with intelletcual capital to manage the innovation activities of IC design. Therefore, this research will discuss the following issues: 1. Which kind of intellectual capital is attributed in each innovation stage (input-process-output-outcome) ? In another word, this study explores what kind of intellectual capital is the necessary resource in the input stage of innovation ? What kind of intellectual capital is the necessary support in the process stage of innovation ? What kind of intellectual capital is influenced in the output stage of innvaiton? What kind of intellectual capital is influenced in the outcome stage of innovation when the innovation output performing and creating value in the market? 2. Based on the findings of important intellectual capital indicators in each innovation activities (input-process-output-outcome), I build the “the measurement system of intellectual capital under innovation activities” to manage the innovation activities of company. Through interviewing 2 leading IC design companies and surveying 15 IC design companies (30 investigators), and combining the theories of innovation management with intellectual capital, my conclusions are as follows : 1. For IC design house, the primary resources in the input stage of innovation are human capital and innovation capital. The secondary resources are customer capital and relationship capital ; organization culture capital and IT capital are the last. In the process stage of innovation, the primary supports are organization culture capital and human capital, then another supports include IT capital, process capital and innovation capital. The innovation outputs influence innovation capital and process capital. The innovation outcomes have the main impacts on customer capital, then on innovation capital, and on human capital at last. 2. For IC design house, the important intellectual capital indicators of resources in the stage of input are as follows : the employee’s responsibility, the employee’s motivation, the employee’s skill, the employee’s qualification and the company’s abilities to attract potential employees for human capital. In addition, another important indicators include time of product development and design, ability of catching new opportunities, ability of reponsing the market, ability of new product design for innovation capital, and innovation culture, leadership for organization culture capital. Knowing the need of customers, market growth and knowing the target market are important for customer capital. Having many alliances, relationship with alliances and relationship with value chain should be noticed for relationship capital. All in all, the company’s abilities to attract potential employees, knowing the need of customers, the employee’s skill, ability of catching new opportunities, having many alliances, relationship with alliances, and relationship with value chain are more important indicators than others. In the stage of process, the important intellectual capital indicators that will have impacts on the ongoing innovation activities are as follows : the employee’s responsibility, the employee’s motivation, turnover of keyperson per year, the employee’s skill, the employee’s qualification for human capital. Mechanism of intellectual property management is important for innovation capital. Learning culture, supportive atmosphere, innovation culture, teamwork, leadership should be considered for organization culture capital. Execution of strategy is necessary for process capital. Convenience of getting/saving information and connecting through IT infrastructure are important for IT capital. In the stage of output, the primary intellectual capital indicators are time of product development and design, quantity of intellectual property and quality of intellectual property. In summary, the quality of intellectual property is the most important. In the stage of outcome, the main intellectual capital indicators are R&D leading position for innovation capital, customer satisfication, customer royalty, and market share for customer capital. All in all, market share is the most important indicator.

本研究目的在於探究組織面對外在壓力下所形塑的組織變革能耐內涵，以及智慧資本觀點HRD實務在組織變革過程中所扮演的角色與實質內涵。研究個案來自於1994-2005年天下雜誌所選出的標竿企業，包括9家個案公司與21項變革事件，透過深度訪談與次級資料進行資料蒐集，並採用紮根理論進行資料分析。 研究結果發現，有二種路徑影響個案公司形塑或強化組織變革能耐，不同路徑的走向來自於在組織變革過程中遭遇變革阻力的類型。當個案公司未遭遇變革困境或員工心態衝擊程度小時，採行第一種路徑，即企業平時透過智慧資本觀點之HRD實務扮演的策略性角色所累積的智慧資本，有助於在變革當下轉化為組織變革能耐，並順利推展變革活動。另一方面，若遭遇內外部衝擊的交互作用，產生變革困境，原有的組織能力無法因應時，個案公司會採行第二種路徑自主性的調整與學習，透過促進性角色的智慧資本觀點之HRD實務，持續強化與形塑組織變革能耐，以克服組織困境，並有助於成功推行變革。 二種路徑所形成組織變革能耐內涵包括：穩固人心的企業文化價值、領導者的信任式領導能力、領導者持續性的執行力、專業導向的員工賦權、參與式的變革承諾、管理制度系統化、跨越邊界的系統化溝通、以及開放式的組織學習能力。外在環境壓力僅是引起組織改變的導火線，因為影響組織變革能耐內涵的差異化，同時包括了幾項連結性因素：變革驅動因子、變革行動類型、變革阻力的類型、與組織變革能耐的發展路徑，而外部環境壓力僅是變革驅動因子中的起始點。 在以上二種組織變革能耐發展路徑中，智慧資本觀點的HRD實務扮演了策略性或促進性的角色，有助於培植組織變革能耐，或強化組織變革能耐促使變革成功。除了策略性與促進性角色，智慧資本觀點之HRD實務在變革過程中也扮演維持性的角色，產生作業性能耐協助組織維持每天正常運作的績效。這些作業性能耐包括：員工的工作職能、員工的工作績效、組織成員平時的互動等等。 無論是扮演維持性、策略性、或促進性角色，智慧資本觀點HRD實務的組成內涵包括發展型、建構型與合作型的HRD構形，但是不同角色的HRD實務具有差異化的組成要素。透過發展型、建構型與合作型HRD構形，得以發展人力資本，建構組織資本，培養社會資本，而經由長時間所蓄積的智慧資本，有助於形成組織變革能耐或作業性能耐。本研究依據研究結果推展出10項研究命題，建構形塑組織變革能耐的變革模式，並提出相關的管理意涵。 / This study aims to explore the organizational capacity for change (OCC) under external pressures facing firms and the roles of intellectual-capital HRD practice in the organizational change process. Cases were obtained from benchmarking enterprises selected by Commonwealth Magazine from 1994 to 2005, including nine cases and twenty-one change events. In-depth interviews and secondary data were collected and analyzed by grounded theory procedures. The research findings show that the target companies adopted two paths to develop and shape OCC. Change resistance is obvious to be the influential factor. First, under low-degree of employee resistance, the intellectual-capital HRD practice plays the strategic role to accumulate intellectual capital, which is transformed into OCC during the organizational change. Second, change difficulties are generated from both external and internal shocks during transformation, then the target cases develop or strengthen new OCC to solve problems. And intellectual-capital HRD practice plays the facilitating role in the second path. Eight dimensions forming OCC are derived from the above two paths, including company culture value, trustworthy leadership, continuous execution, employee empowerment based on expertise, participative change commitment, systems management, systems communication across boundaries, and open organizational learning. External environmental pressure only is the fuse in change drivers, and the sequential process of change drivers, change types, change resistance, and the OCC path determine the differential OCC. Intellectual-capital HRD practice plays the strategic or facilitating role in different OCC development path to make change implementation successful. Besides, it is a maintaining role to generate operational capability, including employee competence, employee job performance, and employee interaction, to sustain operational performance. The components of intellectual-capital HRD practice are developmental, constructive, and collaborative HRD configuration, which yield human capital, organizational capital, and social capital, respectively. The long-term intellectual capital accumulation facilitates to shape OCC or operational capacity. Finally, the research proposes ten propositions to construct the change model shaping OCC and derived managerial implications.

研究智慧資本領域的學者認為，智慧資本是組織競爭優勢的主要來源，而且也會影響組織績效（智慧資本愈高，其組織績效愈好）。但是，智慧資本與創新績效之間是否存在有正向關係，卻值得進一步探討。本研究認為，在動態環境下，智慧資本觀點並無法適當地解釋，為何組織有能力回應快速變動的外在環境，以產生較好的創新績效。智慧資本領域的學者與專家鮮少對「『靜態的』智慧資本」與「『動態的』運用智慧資本能力」進行區辨；而本研究認為這是兩種不相同的概念。本研究目的即希望瞭解研發團隊「運用」智慧資本對其創新績效的影響。 另一方面，為了解釋為何某些企業在快速變動與無法預期的市場中依然可以保有其競爭優勢，某些學者擴張資源基礎觀點到動態市場中，並提出「動態能耐」觀點（Teece, Pisano, and Shuen, 1997）。本研究主張，研發團隊的動態能耐除了直接影響創新績效之外，也是其「運用」智慧資本的關鍵因素。動態能耐對組織績效與創新績效的關連，雖有學者著墨；但，其實證研究並不多見，有待相關學者提出更多的貢獻。再則，動態能耐是一複雜的概念，若要對其進行衡量，應該要進一步釐清該構念，甚至建構適合的衡量指標，提出較為完整的、且符合信度與效度的衡量量表，方能正確地衡量動態能耐。 本研究同時採用質化與量化的研究方法。質性研究是從動態能耐相關文獻出發，在釐清各個學者對動態能耐的定義後，萃取出動態能耐之不同構面與架構，再經由各項假說之推演，提出本論文之初步研究架構。之後，選取N大學無線奈米生醫研究團隊為個案，深入瞭解該團隊兩項突破式創新計畫，分別是「抗SARS一號」與「無線奈米生醫感測晶片」研發計畫，用以觀察該團隊如何回應變動的外在環境，來說明智慧資本與研發團隊的動態能耐對其創新績效的影響。透過不同階段的觀察，進行分析與歸納，並找出其共同的特性，以瞭解本研究架構的初步解釋力，並進一步依個案研究的新發現修正各項假說，最後提出本研究之實證研究架構。 在量化研究方面，首先，為了能精確地衡量動態能耐概念，本研究依照Hinkin（1998）量表發展步驟，以五階段三個樣本群來發展動態能耐的衡量量表。其次，在發展出符合信度、內容效度、模型適配度、收斂效度、鑑別效度的動態能耐衡量量表後，以第三群樣本進行本研究之假說檢定，以確認智慧資本與研發團隊的動態能耐對其創新績效的影響關係。 研究發現，動態能耐是一個多面向多層次構念，可以以三構面八因子共19題項的問卷來衡量，三構面是指結合能耐、吸收能耐與彈性。在假說檢定部分，本研究共提出9項假說，結果有7項假說受到支持，另有2項假說未獲得支持。結果驗證本研究的主要論點，亦即智慧資本對研發團隊創新績效的影響並不顯著；而研發團隊如何運用智慧資本的能耐（亦即動態能耐），顯著地影響其創新績效。此外本研究發現，結合能耐是中介變項，它完全中介了吸收能耐對創新績效的影響；吸收能耐也是中介變項，它完全中介了人力資本以及關係資本對結合能耐的影響；而彈性則是交互變項，它會正向地強化各項智慧資本對吸收能耐的影響。最後，本研究也得到兩項特別的觀察，一是，具有動態能耐的研發團隊在研發能量提升上的兩種向度，二是，它是一種「彈性球體」的組織型態，方得以快速地回應外在環境的改變。 / The scholars who studied the field of intellectual capital (IC) argued that IC was the main source of organizational competitive advantages. Besides, they thought that the better the IC a company has, the better the business can have the ability to generate innovative performance. However, the relationship between IC and innovative performance needs to be explored further, because of being inconsistent with some practical cases. This research proposed that the view of IC could not explain appropriately why organizations could generate better innovative performance in the dynamic environment. Besides, the scholars who studied IC seldom distinguished “static IC” from “dynamic ability for utilizing IC”. Whereas, this research proposed that these two constructs were different concepts, and would like to explore the impact of utilizing IC on innovative performance. On the other hand, in order to explain why some enterprises could keep their competitive advantages in the rapidly changing environment, some scholars proposed the viewpoints of dynamic capabilities (DCs). This research argues that it has a directly significant effect of DCs on innovative performance, and DCs are the critical factors for utilizing IC. This research proposes that DCs are complex constructs. Therefore, we should clarify these constructs and provide an appropriate measurement tool with reliability and validity, if we would like to measure them. This research adopted qualitative and quantitative researches simultaneously to demonstrate these arguments. After clarifying the definition of DCs and extracting the components of DCs from the literature review, this research deduced several hypotheses and formed the research framework. This research selected the research team of N University for developing wireless nano-bio systems as a case, and thoroughly explored two of its radically innovative projects, including Anti-SARS R&D project and sensor chip for wireless nano-biotach R&D project. Through observing their response to the rapidly changing external environment, this research illustrated the impact of IC and DCs of R&D team on its innovative performance. By the two-stage observation, analysis and induction of this case, we could understand the preliminary power in explaining this research model, and amend the hypotheses. As for quantitative research, first, according to the scale developing steps, suggested by Hinkin (1998), this research developed the measurement tool of DCs with five stages and three samples to measure the concept of DCs precisely. Secondly, after developing the measurement scale of DCs, which surpassed the acceptable level for reliability, content validity, goodness of fit, convergent validity and discriminate validity, this research utilized the third sample testing the hypotheses to confirm the relationships among IC, DCs, and innovative performance of the R&D teams. The results showed that the concept of DCs is a multi-level and multi-dimension construct, which is composed of combinative capabilities, absorptive capacity and flexibility. In addition, it can be measured by three-dimension and eight-factor scale with nineteen items. As for the hypothesis testing, there were nine hypotheses in this research. Seven of them were supported, however, two of them were not supported. The results confirmed the main arguments of this research. That is, it doesn’t have a significant effect of IC on R&D team’s innovative performance. However, it does have a significant effect of DCs on R&D team’s innovative performance. In addition, the results showed that combinative capabilities and absorptive capacity are mediators. The combinative capabilities fully mediated the effect of absorptive capacity on innovative performance. The absorptive capacity also fully mediated the effects of human capital and relationship capital on the combinative capabilities. Meanwhile, the results showed that flexibility is a moderator, which enhanced the effects of different ICs on absorptive capacity. Finally, this research got two special observations. First, there are two dimensions of R&D energy promotion for R&D teams with DCs. Secondly, it is a type of “flexible sphere organization” for the R&D teams with DCs, so that they can respond to the rapidly changing external environment.

As a form of expert labour and organizational resource, knowledge workers are important in organizational life as producers and consumers of knowledge. The role of knowledge workers and the ways in which they transfer their knowledge become important as they possess the symbolic and analytic skills to undertake work which is contingent upon the application of ambiguous knowledge in uncertain, networked business environments. Yet, in much of the existing literature knowledge workers and knowledge transfer seem to have been partially interpreted and through a perspective maintaining an emphasis on organizational performance. Current understanding of the role of knowledge workers sees knowledge workers as either willing or reluctant to share knowledge, i.e. as either contributing to organizational efficiency or its opposite, while knowledge sharing is unequivocally understood as beneficial for organizational performance. The aim of the study is to produce an interpretation of knowledge transfer and the role of knowledge workers that extends beyond simplified and limited categories. The perspective of the knowledge worker is centrally adopted and, using this approach, the identity of knowledge workers and their interpretation of knowledge sharing are explored. The study focuses on 58 knowledge workers in the subsidiaries of five high-tech multinational companies in Athens, Greece, where complex, ambiguous knowledge work and operational interdependencies are supported by elaborate architectures of Knowledge Management initiatives. The method of data collection is interviews and data have been analysed by using QSR N-VIVO and developing thematic conceptual matrices. The findings suggest that, across organizational contexts, knowledge workers construct and maintain identities of competence and upward mobility and exhibit a combination of behaviour. Here, knowledge is better seen as being traded, rather than shared. Knowledge exchanges are subject to a set of knowledge trading principles which reflect self-interested and instrumental conceptualizations of competence and lead to the discrimination and selection of knowledge categories, uses and groups of colleagues. It is indicated that different conceptualizations of the self and various behaviours co-exist and manifest interchangeably thus both supporting and undermining corporate priorities throughout the course of practice. Knowledge worker self and behaviour play an ambivalent role in relation to corporate priorities disturbing but also harmonizing the organizational context. Monochrome notions of ‘sharing’, or interpretations assuming either the willingness to share knowledge or not reflect only part of who the knowledge worker is and why he/she transfers knowledge.

資訊服務業為知識經濟下的代表性產業,其企業價值的創造可以說完全來自 於智慧資本的累積與影響,而對於台灣經濟而言,資訊服務業亦是新興的成長動 力來源。伴隨著網路科技的發達,近期資訊服務業中亦產生異於過去單方向進行 軟體開發及推廣的平台商業模式(Platform Business Model),舉凡電子商務、 線上遊戲、社群網站及通訊軟體皆在此範疇內,而根據 Chesbrough(2006)的開 放式創新理論,平台型企業是最能適應環境變化,亦能最快、最有效率達到創新 的公司,擁有更強的競爭優勢。 因此,本研究主要探討在資訊服務業中,平台型商業模式如何影響企業在智 慧資本上的投資,以及如何影響企業價值。本研究以台灣上市(櫃)資訊服務業 近 2012-2014 年的資料為樣本,利用追蹤資料迴歸模型(Panel Regression), 控制公司成長面、獲利面、風險面及公司規模,並固定年份所帶來的時間效果, 探討在產業當中平台商業模式對智慧資本投資以及企業價值的影響。 實證結果分為三個部分,(1)選擇平台作為商業模式,能帶來更高的企業價 值,並且顯著異於其他非平台資訊服務同業。(2)資訊服務業的關鍵智慧資本為 人力資本,然而資訊服務業中的平台模式更強調結構資本的重要性,相較之下非 平台的資訊服務同業在顧客資本的投資能帶來更高的企業價值。(3)對於平台模 式而言,人力資本與結構資本之交互作用,能為企業價值帶來顯著性的綜效,但 非平台模式在各個智慧資本間則沒有綜效產生。 / As a representative industry of knowledge economy, all the value creation of Information Service value is from the Intellectual Capital(IC). Besides, for the economy of Taiwan, the sector is also the new engine of economic growth. With the development of the Internet, information service industry in recent years has produced a different business model, transformed from “single direction software development” to “multi-sided market platform”, which included e-commerce, online games, social media and instant message service. According to the theory of Open Innovation by Chesbrough(2006), this kind of platform business is the most able to adapt to environmental changes, also the fastest, most efficient achieve innovative company, and has a stronger competitive advantage. This study focuses on the platform business model and IC of Information Service Industry, and tries to decode how platform business model affects investment in IC, and how it affects corporate value. The study collected the listed Taiwan Information Service companies in 2012-2014 for data sample, uses Panel Regression Model with the control of the company's growth, profitability, risk and size, and fixed the year Effect, to investigate the effects of the platform business model for IC investment and the impact on corporate value. The evidence can be divided into three sections: (1) In the industry, platform business model can lead to higher corporate value, which also significantly different from other internet information services peers; (2) Human Capital is key IC for Information Service Industry. However, platform business emphasizes more on the importance of Structural Capital, compared with other peers of the industry which investment of Customer Capital would lead to higher corporate value; (3)The interaction of Human Capital and Structural Capital can bring significant synergy on corporate value for platform business, compared with other peers of the industry which have no synergy between ICs on corporate value.