本研究探討智慧資本管理、組織學習與組織績效關係之關聯性，並進一步研究智慧資本管理對組織學習與組織績效的影響。智慧資本管理包含人力資本、內部關係資本、組織資本；而組織學習包含承諾學習、系統透視、開放性和實驗、知識傳輸，組織績效則由天下雜誌調查的企業獲利率、股東權益報酬率、資產報酬率資料進行資料蒐集。

本文使用問卷調查法，以天下雜誌「2000大企業」製造業、服務業、金融業挑選200家為對象，有效回收樣本為52家企業共104份問卷，透過迴歸方式進行驗證。實證結果發現智慧資本管理對於組織學習有部分正向影響成立，表示企業如果注重智慧資本管理將有助於企業進行組織學習。其次智慧資本管理對組織績效的影響則為不顯著，主要是因為組織績效受影響的變數太多，即使智慧資本管理有助於組織績效提升，也可能因為其他因素影響而減弱最終的組織績效；第三組織學習也未能對組織績效的影響也不顯著，因為組織學習的成果通常先反應在個人工作任務表現上，再藉由員工的績效表現進一步影響組織績效，故未來企業若要推動組織學習，應以員工個人績效表現為衡量的標準較為適合。

This study discusses the relevance of intellectual capital management, organizational learning and Organizational Performance, and also goes a step further to study the impact of intellectual capital management to organizational learning and organizational performance. Intellectual capital management includes human capital, internal relations capital, organizational capital; and organizational learning involves commitment to learning, the system perspective, openness and experimentation, knowledge transfer.
Organizational performance data is based on the survey about business profitability, return on equity, and return on assets which are collected from Common Wealth Magazine.
This study uses the questionnaire survey procedure and targets to Taiwan Top 200 companies in manufacturing, services, financial areas which defined by Common Wealth Magazine "Top 2000 Enterprises,". 104 valid questionnaires were recovered from 52 different companies. The questionnaire information has confirmed after the return analytic method, obtains the following conclusions：First of all, Intellectual capital management has a positive effect to organizational learning, indicating if an enterprise focusing on intellectual capital management will help enterprises organizational learning.

Second, the impact of intellectual capital on organizational performance management is not significant, mainly because there are too many variables can affect organizational performance. Even intellectual capital management can help enhance organizational performance, however, may also be weakened final organizational performance by other factors.

Third, the impact of organizational learning on organizational performance is also not significant, because the outcomes of organization learning usually shown on the individual task performance first, and then influence organizational performance via employee’s performance. It is appropriate if enterprises or organizations are willing to promote organizational learning should be based on individual performance criteria to measure performance.

論文審定書............................................................................................................. i
中文摘要 ....................................................................................................................... ii
英文摘要 .............................................................................................................. iii
目錄 ...................................................................................................................... v
圖目錄 ...................................................................................................................... vii
表目錄 ...................................................................................................................... viii
第一章緒論 ................................................................................................................................... 1
第一節研究背景與動機 ........................................................................................................... 1
第二節研究目的 ....................................................................................................................... 2
第三節研究流程 ....................................................................................................................... 3
第二章文獻探討 ........................................................................................................................... 5
第一節智慧資本管理 ............................................................................................................... 5
第二節組織學習 ..................................................................................................................... 11
第三節組織績效 ..................................................................................................................... 13
第三章研究方法 ......................................................................................................................... 15
第一節研究架構與假設 ......................................................................................................... 15
第二節研究變項與衡量方法 ................................................................................................. 16
第三節研究對象與程序 ......................................................................................................... 17
第四節研究分析方法 ............................................................................................................. 19
第五節量表信度檢定 ............................................................................................................. 20
第四章研究結果分析 ................................................................................................................. 21
第一節組織層次變數之相關分析 ......................................................................................... 21
第二節智慧資本管理對組織學習迴歸分析 ......................................................................... 23
第三節智慧資本管理對組織績效迴歸分析 ......................................................................... 26
第四節組織學習對組織績效迴歸結果分析 ......................................................................... 27
第五節智慧資本管理、組織學習和組織績效相關性驗證 ................................................. 28
第五章結論與建議 ..................................................................................................................... 32
第一節研究結論 ..................................................................................................................... 32
第二節管理意涵 ..................................................................................................................... 34
第三節研究限制和後續研究建議 ......................................................................................... 35
參考文獻 ..................................................................................................................................... 36
一、 中文部分 ................................................................................................................... 36
二、 英文部分 ................................................................................................................... 38
附錄 ............................................................................................................................................. 44

參考文獻
一、 中文部分
天下雜誌2000大企業調查. (2015), from http://www.cw.com.tw/1000/1000List.action

凌雅慧, & 洪菱. 智慧資本管理如何影響組織績效：以智慧資本為中介變數. 人力資源管理學報 卷別 10卷 期別 1期 出版年 2010, 頁1-27.

陳高貌, & 黃營杉. 智慧資本對企業競爭優勢之影響研究--不動產仲介業之實證. 輔仁管理評論 卷別 11卷 期別 2期 出版年 2004, 頁83-110.

黃家齊. 人力資源管理系統與組織績效--智慧資本觀點. 管理學報 卷別 19卷 期別 3期 出版年 2002, 頁415-450.

黃家齊. 人力資源管理活動認知與員工態度、績效之關聯性差異分析--心理契約與社會交換觀點. 管理評論 卷別 21卷 期別 4期 出版年 2002, 頁101-127.

陳美純. (2001). 資訊科技投資與智慧資本對企業績效影響之研究. 人力資源管理研究所博士論文, 國立中央大學.

鍾招龍. (1986). 我國輸出入銀行績效考核制度之研究. 會計研究所碩士論文, 國立政治大學.





二、 英文部分

Aaker, J. L. (1997). Dimensions of brand personality. Journal of marketing research, 347-356.
Adams, J. S. (1965). Inequity in social exchange. Advances in experimental social psychology, 2(267-299).
Al-Ali, N. (2003). Comprehensive intellectual capital management: Step-by-step: John Wiley & Sons.
Argyris, C., & Schön, D. A. (1978). Organizational learning: A theory of action perspective (Vol. 173): Addison-Wesley Reading, MA.
Bailey, T. (1993). Discretionary effort and the organization of work: employee participation and work reform since Hawthorne. Teachers College: Columbia University, mimeo.
Barber, A. E. (1998). Recruiting employees: Individual and organizational perspectives (Vol. 8): Sage Publications.
Barney, J. B., & Wright, P. M. (1998). On becoming a strategic partner: The role of human resources in gaining competitive advantage. Human Resource Management (1986-1998), 37(1), 31.
Bontis, N. (1999). Managing organisational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. International Journal of technology management, 18(5-8), 433-462.
Bozbura, F., & Toraman, A. (2004). A model study of intellectual capital measurement in Turkey and an application. ITU J, 3(1), 55-66.
Datta, D. K., Guthrie, J. P., & Wright, P. M. (2005). Human resource management and labor productivity: does industry matter? Academy of management Journal, 48(1), 135-145.
Day, G. S. (1992). Continuous learning about markets. Planning Review, 20(5), 47-49.
Day, G. S. (1994). The capabilities of market-driven organizations. the Journal of Marketing, 37-52.
Delaney, J. T., & Huselid, M. A. (1996). The impact of human resource management practices on perceptions of organizational performance. Academy of Management journal, 39(4), 949-969.
DiBella, A. J., Nevis, E. C., & Gould, J. M. (1996). Understanding organizational learning capability. Journal of management studies, 33(3), 361-379.
Dyer, L., & Reeves, T. (1995). Human resource strategies and firm performance: what do we know and where do we need to go? International Journal of human resource management, 6(3), 656-670.
Dzinkowski, R. (2000). International Management Accounting Study: The measurement and management of intellectual capital. MANAGEMENT ACCOUNTING-LONDON-, 78(2), 32-37.
Edvinsson, L. (1997). Developing intellectual capital at Skandia. Long range planning, 30(3), 320-373.
Finkelstein, S., & Hambrick, D. C. (1996). Strategic leadership: Top executives and their effects on organizations: South-Western Pub.
Galbraith, J. K. ( 1969. ). The new industrial state. Hormones worth: Penguin.
Goh, S., & Richards, G. (1997). Benchmarking the learning capability of organizations. European Management Journal, 15(5), 575-583.
Grant, R. M. (1996). Prospering in dynamically-competitive environments: Organizational capability as knowledge integration. Organization science, 7(4), 375-387.


Hitt, M. A., Biermant, L., Shimizu, K., & Kochhar, R. (2001). Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management journal, 44(1), 13-28.
Hsu, Y.-H., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting and Social Change, 76(5), 664-677.
Hult, G. T. M., & Ferrell, O. (1997). Global organizational learning capacity in purchasing: Construct and measurement. Journal of Business Research, 40(2), 97-111.
Huselid, M. A. (1995). The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of management journal, 38(3), 635-672.
King, W. R., & Sethi Jr, V. (1999). An empirical assessment of the organization of transnational information systems. Journal of Management Information Systems, 15(4), 7-28.
Kirkpatrick, D. L., & Kirkpatrick, J. D. (1998). Evaluating training programs . San Francisco: Barrett: Koehler Publishing, Inc.
Kofman, F., & Senge, P. M. (1993). Communities of commitment: The heart of learning organizations. Organizational dynamics, 22(2), 5-23.
Langsner, A., & Zollitsch, H. G. (1961). Wage and salary administration: South-Western Publishing Company.
Lei, D. „SLOCUM, JW and PITTS, RA (1999)'Designing organizations for competitive advantage the power of learning and unlearning'. Organizational Dynamics, 27(3), 24-39.

McGill, M. E., & Slocum, J. W. (1993). Unlearning the organization. Organizational dynamics, 22(2), 67-79.
McGill, M. E., Slocum, J. W., & Lei, D. (1992). Management practices in learning organizations. Organizational dynamics, 21(1), 5-17.
Nevis, E. C., DiBella, A. J., & Gould, J. M. (1995). Understanding organizations as learning systems. Sloan Management Review, 36(2), 73-85.
Pennings, J. M., Lee, K., & Van Witteloostuijn, A. (1998). Human capital, social capital, and firm dissolution. Academy of management Journal, 41(4), 425-440.
Pfeffer, J. (1994). Competitive advantage through people. California management review, 36(2), 9-28.
Probst, G., Romhardt, K., & Raub, S. (2000). Managing knowledge: Building blocks for success: J. Wiley.
Reed, K. K. (2000). The dynamics of intellectual capital.
Rennie, M. (1999). Accounting for knowledge assets: do we need a new financial statement? International Journal of Technology Management, 18(5-8), 648-659.
Roos, G., Roos, G., Pike, S., & Fernstrom, L. (2007). Managing intellectual capital in practice: Routledge.
Roos, J. Roos, G.-Dragonetti, N.-Edvinsson, L.(1998):” Intellectual Capital: Navigating in the New Business Landscape”: New York University Press, New York, NY.
Seleim, A., Ashour, A., & Bontis, N. (2004). Intellectual capital in Egyptian software firms. The Learning Organization, 11(4/5), 332-346.
Senge, P. M. (1990). The fifth discipline. New York: Currency Doubleday.
Sinkula, J. M. (1994). Market information processing and organizational learning. The Journal of Marketing, 35-45.
SLATERSF, N. J. C. (1995). Market Orientation andtheLearning Organisation. Journalof Mar keting, 59(3), 63-74.
Slocum, J. W., McGill, M., & Lei, D. T. (1994). The new learning strategy: anytime, anything, anywhere. Organizational Dynamics, 23(2), 33-47.
Snell, S. A., Youndt, M. A., & Wright, P. M. (1996). Establishing a framework for research in strategic human resource management: Merging resource theory and organizational learning. Research in personnel and human resources management, 14, 61-90.
Stata, R., & Almond, P. (1989). Organizational learning: The key to management innovation. The training and development sourcebook, 2, 31-42.
Stewart, T. A. (1997). Intellectual capital: The new wealth of nations. New York.
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.
Sveiby, K. E. (1997). The new organizational wealth: Managing & measuring knowledge-based assets: Berrett-Koehler Publishers.
TSAI, W. (2001). KNOWLEDGE TRANSFER IN INTRA-ORGANIZATIONAL NETWORKS: EFFECTS OF NETWORK POSITION AND ABSORPTIVE CAPACITY ON BUSINESS INNOVATION AND PERFORMANCE.
Venkatraman, N., & Ramanujam, V. (1986). Measurement of business performance in strategy research: A comparison of approaches. Academy of management review, 11(4), 801-814.
Vera, D., & Crossan, M. (2003). Organizational learning and knowledge management: Toward an integrative framework.
Wiig, K. M. (1997). Integrating intellectual capital and knowledge management. Long range planning, 30(3), 399-405.
Wright, P. M., Dunford, B. B., & Snell, S. A. (2001). Human resources and the resource based view of the firm. Journal of management, 27(6), 701-721.
Wright, P. M., Smart, D. L., & McMahan, G. C. (1995). Matches between human resources and strategy among NCAA basketball teams. Academy of Management journal, 38(4), 1052-1074.
Youndt, M. A., & Snell, S. A. (2004). Human resource configurations, intellectual capital, and organizational performance. Journal of Managerial Issues, 337-360.
Youndt, M. A., Subramaniam, M., & Snell, S. A. (2004). Intellectual capital profiles: an examination of investments and returns*. Journal of Management studies, 41(2), 335-361.