Dissertations / Theses on the topic 'Intellectual capital performance'
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Melendez, D. (Daniel). "The impact of intellectual capital on firm’s performance." Bachelor's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705061712.
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Bordianu, Andreea. "Intellectual capital measurement implications for organizational and market performance." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7330/.
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In the knowledge era, intellectual capital has been put forward as the key driver of corporate value and economic performance. In an economy which increasingly demands greater value creation it is essential to understand the mechanisms through which intellectual capital adds value. Despite this, the emerging picture of intellectual capital from an accounting perspective is somewhat confusing. The literature reveals mixed results about the performance enhancing properties of intellectual capital and says little about how this may be brought about. This thesis aims to bring better understanding and clarity to the topic. It begins by “taking a step back” and questioning whether the choice of measurement and its ability to adequately capture intellectual capital could be one of the reasons for the mixed results found in the literature. In then proceeds to pin down the IC-performance effect by taking a contingency approach that investigates the relationship across multiple performance aspects, a wide range of intellectual capital measures and different industry sectors. In order to frame this empirical work the thesis pulls together a highly fragmented literature from both accounting and strategic management disciplines with the goal of exploring how intellectual capital measurement and performance can be improved by taking an interdisciplinary approach. The findings show that the accounting discipline has the ability to capture intellectual capital and explain the mechanisms through which its elements add value to a company, but it faces difficulties and must be viewed in light of what other disciplines might add to the mix. In order to advance the measurement of intellectual capital measurement and its link to performance, the accounting profession has to accept that the existing objective measures cannot grasp some of the “soft” aspects of intellectual capital.
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Jotisakulratana, Maleeya. "Intellectual capital and the performance of researchers in public research organisations." Thesis, Imperial College London, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.538678.
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Al, Maskari Ghadna S. S. "The impact of intellectual capital and balanced scorecard implementation on firm performance." Thesis, University of Bradford, 2017. http://hdl.handle.net/10454/17390.
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The connotation that intellectual capital (IC) replaces physical assets as the major source of competitive advantage (CA) is now generally accepted in both management and accounting literature. Thus, IC management has become a major concern for management regarding enhancing firm performance (FP). The main objective of this thesis is to examine the relationship between IC and FP and whether this relationship is direct or indirect through the firm’s CA, IC management tool use (through balanced scorecard (BSC) implementation) and the success in the use of the IC management tool. To achieve this objective, this thesis is divided into three research frameworks. The first framework examines the mediating effect of CA on the relationship between IC and FP. The second framework focuses on the mediating effect of BSC implementation on the relationship between IC and firms’ CA and performance. The third framework investigates the mediating effect of the success factors and BSC implementation success on the relationship between BSC implementation extent, CA and FP.
This study used both quantitative and qualitative data. The quantitative data were collected using a questionnaire sent to 192 Omani firms with a response rate of 54%. Depending on the survey participants’ willingness and availability, 32 interviews were also conducted in order to support the results from the survey further.
The results suggest that the relationship between IC and FP is indirect through the mediation impact of the extent and success of BSC implementation, the success factors and CA.
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Nguyen, Thuan Luong. "Assessing Knowledge Management Values By Using Intellectual Capital to Measure Organizational Performance." Thesis, Nova Southeastern University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10249504.
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Measuring knowledge management performance was one of, if not the most challenging knowledge management activities. This study suggested using intellectual capital as a proxy for knowledge management performance in evaluating its impact on organizational performance. The Value Added Intellectual Coefficient model was employed to measure intellectual capital. Although being used widely in research, the model had its limitations. Also, for intellectual capital measurement, there was a lack of guidelines supported by empirical evidence or best practices. The present study aimed to test the classic and a modified version of this model, and based on the results, shed light on whether the classic version was good enough or the modified one should be highly recommended. The financial fundamental and market data of 425 randomly selected publicly listed firms were collected, and the structural equation modeling technique was employed to test the models. Chi-square difference test was performed to determine whether there was a statistically significant difference between these two models. The results of the tests indicated that the difference between them was insignificant. Therefore, it was concluded that the classic model is adequate, and it can be used effectively to measure intellectual capital. Adding two new efficiency elements—research and development efficiency and relational capital efficiency—in the model did not provide any significant benefit.
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Nguyen, Thuan L. "Assessing Knowledge Management Values by Using Intellectual Capital to Measure Organizational Performance." NSUWorks, 2016. http://nsuworks.nova.edu/gscis_etd/986.
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Measuring knowledge management performance was one of, if not the most challenging knowledge management activities. This study suggested using intellectual capital as a proxy for knowledge management performance in evaluating its impact on organizational performance. The Value Added Intellectual Coefficient model was employed to measure intellectual capital. Although being used widely in research, the model had its limitations. Also, for intellectual capital measurement, there was a lack of guidelines supported by empirical evidence or best practices. The present study aimed to test the classic and a modified version of this model, and based on the results, shed light on whether the classic version was good enough or the modified one should be highly recommended. The financial fundamental and market data of 425 randomly selected publicly listed firms were collected, and the structural equation modeling technique was employed to test the models. Chi-square difference test was performed to determine whether there was a statistically significant difference between these two models. The results of the tests indicated that the difference between them was insignificant. Therefore, it was concluded that the classic model is adequate, and it can be used effectively to measure intellectual capital. Adding two new efficiency elements – research and development efficiency and relational capital efficiency – in the model did not provide any significant benefit.
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Nawaz, Tasawar. "Effects of intellectual capital and corporate governance on performance of Islamic financial institutions." Thesis, Heriot-Watt University, 2015. http://hdl.handle.net/10399/3217.
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In recent years, the knowledge management literature has exhibited relatively few new empirical contributions, in contrast to the flurry of such work in the ethical financial sector. The purpose of this research study was three fold. The primary objective was to examine, to what extent, Intellectual Capital (hereafter referred to as IC) and Corporate Governance (hereafter referred to as CG) features affected the performance (both accounting-and market-based) of 64 Islamic Financial Institutions (hereafter referred to as IFIs) operating in ten different geographical locations for the period 2007-2011, while controlling for firm-specific characteristics. The second objective was to analyse the effects of IC and CG features on the performance of the sampled IFIs before and after the financial crisis. Finally, the research aimed to explore the effects of IC, CG and firm-specific characteristics on the performance of fully-fledged Islamic banks (hereafter referred to as FFIBs) and Islamic Shariah-windows (hereafter referred to as Windows). The study used the quantitative research method in which secondary data, comprising of the annual/financial statements of the selected IFIs, was used to extract data. The population of this study was IFIs both FFIBs and Windows operating worldwide. This study’s sample of IFIs was selected based on the Bankscope database while data, related to the governance-specific variables such as board-size, non-executive directors, role duality, Shariah supervisory board, and size of the audit committee, was collected by hand using the annual reports of each IFI. Value Added Intellectual Coefficient (hereafter referred to as VAIC) was used as a methodological tool to analyse the data. The following are the key findings of the research. Firstly, IC was associated positively with the sampled IFIs’ accounting and market-based performance. Secondly, IC was associated with positively with the sampled IFIs’ accounting and market-based performance at all times i.e. in the pre- and post-crisis periods. Hence, IC was the main defence line for the sampled IFIs. Thirdly, the classical model of CG did not seem to explain the sampled IFIs’ performance. Finally, this study reports that the Islamic finance industry is not homogeneous since not all the financial institutions offering Shariah compliant products are FFIBs. They can be divided further into FFIBs and Windows, in which FFIBs have relatively stronger market valuation as compared to Windows. This study makes a contribution to the existing literature on IC, precisely to IC performance literature, by providing the evidence about the role of IC in determining the performance of the ethical banking model. Equally, this study contributes to the literature on Islamic banking and finance as well as the performance of IFIs by measuring the effects of intangible resources on performance. Likewise, the study contributes to the literature on IC and corporate governance by combining both concepts in one study. Another contribution of this study is that it considered IC and CG performance in the pre- and post-financial crisis periods; this provides a novel insight into the role knowledge resources i.e. IC in times of financial meltdown. Finally, it points out that the Islamic finance industry is not homogeneous as such since not all IFIs are FFIBs. Instead, there exists a distinction within the industry. Besides the contribution to the literature, this research is of interest to policy makers and, on a practical level, Islamic banking and finance regulators may use the insights, provided by this study, as a basis for further discussion in determining the role of IC and CG-features in a Shariah-complaint banking model. Rating agencies may use this information when evaluating the real value of an IFI. Likewise, IFIs can use this information to identify and have a better understanding of their competitive advantage in the market. Finally, investors may consider this information while making their investment decisions. The study was not free from constraints and limitations. The main limitation lay in its methodological tool (Value Added Intellectual Coefficient, VAIC) for measuring IC. The VAIC model was challenged by many studies (see Chang, 2007; Ståhle et al., 2011). Nonetheless, there exists no single method of measuring IC. The VAIC method uses quantitative data and, therefore, the use of VAIC is justified because this study used secondary data and, hence, was quantitative in nature. Arguably, this was reliable and validated since it was drawn from the audited data disclosed in the annual reports/financial statements of the selected IFIs. The study offers a novel insight into the ethical banking business model and draws attention to the increasingly important role that knowledge resources i.e. IC play in it. The study calls for a radical departure from the existing orthodox CG model, particularly for cohesive organisations such as Islamic banks, which are based on trust.
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Maluleke, Makungu Juanita. "Impact of intellectual capital on firm performance: Evidence from South African JSE listed firms." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33855.
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The new knowledge economy has created a global interest on the valuation of intellectual capital as well as its impact on firm performance and value. Developing economies have relatively only begun to investigate this relationship and progress has already been made in South Africa by a few researchers. The purpose of this study is to add to this investigation by exploring the relationship between intellectual capital and firm performance for South African listed firms in intellectual capital-intensive industries. A gap exists in South African research regarding the long-term impact of intellectual capital on firm performance. This relationship is important to define as firms may well make inappropriate decisions based on short-term relationships that do not create long-term value. This study applies a lag model in an aim to investigate this relationship in addition to the short-term relationship that exists between intellectual capital and firm performance. The study involves a quantitative analysis of data collected from firms in intellectual capital-intensive industries and makes use of the VAIC model developed by Ante Pulic to value intellectual capital. Measures of firm performance used are return on assets, total asset turnover and market capitalization. This study also makes use of panel data covering 62 JSE listed companies over 10 years. Empirical results show mixed outcomes regarding the relationship between intellectual capital and firm performance for both short-term models and lagged models. In some instances, no association was observed between intellectual capital and performance.
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Macy, Robert Scott. "Knowledge competency acquisition in the knowledge economy : links to firm performance /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1196407371&sid=1&Fmt=2&clientId=11238&RQT=309&VName=PQD.
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Thesis (Ph. D.)--University of Oregon, 2006.Typescript. Includes vita and abstract. Study based on data derived from a sampling of 189 large U.S. law firms. Includes bibliographical references (leaves 90-101). Also available for download via the World Wide Web; free to University of Oregon users.
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Tsai, Chia Hua, and 蔡佳樺. "Intellectual Capital, Corporate Governance and Performance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/45062379659946663915.
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碩士長庚大學
工商管理學系
99
This study examines the relationship among intellectual capital, capital structure, ownership structure, and firm performance. We use Pooled Least Squares (OLS) multiple regressions analysis to examine the relationship among the related variables. The observations are the firms in 2004 to 2008 of R&D intensive industry in Taiwan. In order to consider firm performance in different aspects, the Tobin’s Q and stock return are two major performance variables in this study. Besides, in order to observe the relationship among performance, capital structure, and ownership structure of firms with various characteristics, this study classifies the observations with two methods, the rank of stock performance and the control type of firms. Firstly, we discuss the relationship between performance and related variables in firms that are ranked in top 30% stock return, middle 40% stock return, and last 30% stock return. Next, we discuss the firms of family control type and firms of professional manager control type. We find that the intellectual capital, capital structure and ownership structure are significantly related to firm performance according to different firm characteristics. Moreover, we also find that the performance variable, Tobin’s Q, is more relevant to the independent variables than the other performance variable stock return does.
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Ying-Kuan, Lin, and 林盈寬. "Performance Measurement System,Intellectual Capital and Business Performance." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/56406778887313596732.
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碩士國立嘉義大學
管理研究所
91
Abstract The purpose of this study is to investigate the relationships among performance measurement system (PMS), which is focused on the development of intellectual capital, intellectual capital (IC) components (specifically human capital, organizational capital and customer capital), and business performance (ROE, sales growth and Tobin’s Q).The survey data by questionnaire is obtained from CEOs of 211 Taiwanese companies, items and constructs are developed through principal components analysis, and the causal link among dimensions of PMS, IC and business performance are examined by structural equation model (SEM).Empirical results indicate that there exist significant positive linkages among PMS, IC and business performance. Specifically, PMS exhibited indirect effects on business performance through the Intellectual capital. Intellectual capital acts as an important mediator between PMS and business performance. Additionally, regression results show that the firms, which take high product leader strategy, there, exists significant positive linkage between intellectual capital and business performance. The firms that take high product leader strategy take PMS, which is focused on the development of intellectual capital, exhibited indirect effects on business performance through the IC. The implication for management in this study is that the business, which creates valuation by intellectual capital, needs an intellectual capital-focused PMS to help create, manage and maintained the corporate intellectual capital. Depended on the results of this study, managers can improve their designs of PMS, understand the process of value-creation in business, and also improve the business performance through the IC measurement and management. Keywords: Performance measurement system, Intellectual capital, Business performance.
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Wang, Liang-Chu, and 王亮衢. "Performance of Optoelectrics Industry - Intellectual Capital Perspective." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/mzurjd.
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碩士銘傳大學
國際企業學系碩士班
96
In Taiwan, the company was accrued gain not only from finance statement and tangible assets. It’s not competitive advantage. The intellectual asset substitutes for the tangible asset gradually. The intellectual asset becomes the origin which the company makes a profit. This study was think import factor which evaluated to performance. The purpose of this paper is acceded to intellectual capital that to estimate Optoelectrics industry performance. The study think product quality was external factor of clincher and influence of Optoelectrics industry performance. Because of high quality product was increase sales and advance cooperation between the two businesses. The study method can be divided into two parts is Data Envelopment Analysis (DEA) has calculated efficiency and Tobit analysis in Taiwan of Optoelectrics industry during 2000~2006. The results were obtained: 1. in 2001 and 2002, the efficiency was 0.763 and 0.681 that lower than other years. The study was think Optoelectrics was influenced that reason of business cycle was bad. 2. The external factor of industry that product quality was conspicuously influence to performance.
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Tai, Chin-I., and 戴靜怡. "A Study of the Relationship among Intellectual Capital Performance, Intellectual Capital Disclosure, and Crediting Policy." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/77494437101769116808.
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碩士大葉大學
會計資訊學系碩士班
94
The discosure of the information about intellectual capital(IC) becomes the voluntary disclosure to compensate the weakness of the traditional financial statements. The proposals of this thesis are investigating the current state of how the companies in the electoric industry in Taiwan disclose their IC information, seeing the evaluations of the IC performance recognized by further studies really reflect the value of IC or not, verifing the extent of the IC performance effecting the IC disclosure, and evaluating the extent of the IC performance and the IC disclosure effecting the bank crediting policy. This thesis applied the research about IC by S. Mitchell Williams in 2001, and analyzes the sample of firms which have better proforamnce in the information discosure examing system evaluated by Taiwan Securities & Futures Information Center commended by Taiwan Stock Exchange (TSE) and Gre-Tai Securities Market (GTSM) on May, 17, 2004, and had debt found from banks in 2004 in the electiric industry. The empirical results are summarized as follows: 1. There is postive effect between IC performance and long-term bank debt rate. 2. There is postive effect between IC performance and IC disclosure. 3. There is negetive effect between IC performance and short-term bank debt ratio. 4. There is postive effect between IC performance and short-term bank debt rate.
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Shih-Hua, Pan. "A Study on Intellectual Capital and Firms' Performance." 2006. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0009-2506200617273300.
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Lee, Yi Jing, and 李怡靜. "The Relationship Between Intellectual Capital and Corporation Performance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/56988529509221523320.
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碩士國立中興大學
會計學研究所
93
When the corporations face revolutionary challenges in their operational environment, it is vital to know how to manage intangible assets than to tangible assets. This study uses the notions of intellectual capital suggested by Edvinsson and Malone (1997) and applies multiple regression, partial least squares analysis and structural equation modeling method to investigate the relationship between intellectual capital and corporation performance for the Taiwan semiconductor industry. The empirical results show that each intellectual capital element not only has positive influences on performance, but also indirectly affects firms’ performance through the cross effects of intellectual capital elements. Human capital can’t directly influence performance but indirectly influence performance through customer capital or process capital. Because human capital is the heart of the whole organization and it also touches all elements of intellectual capital, company must try to transfer the implicit knowledge of human capital into resources which belong to the company itself and avoid intellectual capital disappeared as employees leave. In addition, customer capital is able to directly influence corporation performance or indirectly affect corporation performance through process capital. It implies that company should provide more service than other competitors to satisfy customers’ needs, establish long-term relationship among manufacturers and customers or accumulate process capital to enhance corporation performance. This empirical result implies that company that has single resource cannot achieve competitive advantages, hence they should focus on bring out the benefits of the interaction effects of intellectual capital.
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Pan, Shih-Hua, and 潘世華. "A Study on Intellectual Capital and Firms’ Performance." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/86053503559292968258.
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碩士元智大學
財務金融學系
94
This study examines the relation between intellectual capital and firms’ performance. We predict that firms with more intangible assets would have better accounting performance and more compensation to the executive officers. We also predict that firms with more balance sheet intangibles, advertising expenses, and R&D expenses would have higher volatility of firms’ stock returns, firms with more salary and bonus to the managers would have lower volatility of firms’ stock returns. The findings are generally consistent with our predictions except that firms with more advertising expenses and R&D expenses would have worse accounting performance. This relation is more significant considering size effect and growth opportunities of the firms. However, we do not find significant difference between high-tech (or knowledge-intense) and non-high-tech (or non-knowledge-intense) industries (except for market performance).
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Ko, Chia-Yu, and 柯家瑜. "The relationship between intellectual capital disclosure and performance." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/20295613355215555756.
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碩士國立中央大學
企業管理研究所
91
Up to now, there isn’t an agreement way to show the intellectual capital (IC) of a company. The information about IC becomes voluntary disclosure used to compensate the weakness of the traditional financial statements. The purpose of this study is (1) to investigate the current state of how each company disclose their IC information, and (2) to see if the evaluations of IC performance recognized by further studies do really reflect the value of IC, and (3) to verify if the extent of IC disclosure is influenced by IC performance. This paper applied S. Mitchell Williams’s research, and analyzes the sample of firms making initial public offerings (IPOs) of common stock in Taiwan Stock Exchange between 1999 and 2001. The results are as follows: 1.A difference was noted in IC disclosure index over two successive periods. From 1999 to 2000, only the change of structure capital is significant. From 2000 to 2001, the changes of human capital and customer capital are significant. Especially, Only the innovation capital isn’t significant during the research period. Besides, the change is always positive, which implies the companies do increase their disclosure items in IC information. 2.A difference was noted in IC performance over two successive periods. But we cannot make sure their way of influences. And the standard deviation shows that the difference among firms is getting bigger and bigger. 3.The IC performance has no impact on the extent of IC disclosure. During the research period, the IC performance is not significant related to IC disclosure and the coefficient isn’t consistent. The result is as S. Mitchell Williams’s findings. But when it comes to the organizational factors, all the impact was negative, which is not correspondence with the review of the foreign literature. It may be caused by the specifics of Taiwan stock market. Three variables (the industries type, leverage and the disclosure of prior years) are statistically significant. 4.IC disclosure has impact on company’s financial performance. IC disclosure is getting more and more significant. In 2001, it is statistically significant. However, the effect was negative, it means that nowadays disclosure turns out to be unfavorable to financial performance.
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Palhares, José Eduardo Fernandes Teixeira. "Banking firms' performance and intellectual capital efficiency nexus." Master's thesis, 2018. http://hdl.handle.net/10773/24516.
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This study aims to assess 58 Iberian banks´ performance and its relationship with Intellectual Capital efficiency. Therefore, a two-stage analysis was conducted in order to address several proposed research questions related to Iberian (Portuguese and Spanish) banks in general, and each country, individually, during the period from 2013 to 2016. In a first-stage, sampled banks´ performance and respective rankings were assessed, through the measurement of their efficiency scores, i.e. using DEA´s (Data Envelopment Analysis) Constant and Variable Returns to Scale (CRS and VRS) and Super efficiency models, and in second-stage, both quantile and fractional regression models were applied as way of inferring about the impact of selected independent variables, i.e. Value Added Intellectual Coefficient (VAIC™) components, Leverage and Size, on the DEA scores of Iberian banks´. Findings suggest that Portuguese banks have constantly better average Technical, Pure Technical, and Scale Efficiency (i.e. TE, PTE, and SE) scores throughout the studied period, in comparison to Spanish banks. Also, findings show an increase on average efficiency scores (for both CRS and VRS), over the studied four-year period, for all sampled Iberian banks. Finally, second-stage analysis findings suggest a positive and significant relationship between Human Capital Efficiency (HCE) and sampled banks´ performance. Conversely, results suggest a negative and significant impact of both Structural and Employed Capital Efficiency (i.e. SCE and CEE) on sampled banks´ performance. This may be an indication of the pivotal importance of Human Resources Management (HRM) practices and the impact that application of the “best practices” may have on Iberian banking industry´s performance in general, and also on Portuguese and Spanish banks´ performance in particular.Este estudo tem por objetivo a avaliação do desempenho de 58 bancos Ibéricos e a sua relação com a eficiência do Capital Intelectual. Por conseguinte, uma análise de dois estágios foi aplicada de forma a responder às questões de investigação propostas relacionadas com a banca Ibérica (Portuguesa e Espanhola) no geral, e com cada país em particular, durante o período compreendido entre 2013 e 2016. Num primeiro estágio, foi feita uma avaliação e respetiva classificação do desempenho dos bancos selecionados, através da estimação dos seus resultados de eficiência, i.e. aplicando os modelos Constant e Variable Returns to Scale (CRS e VRS) e de Super-Eficiência do Data Envelopment Analysis (DEA). Num segundo estágio, e de modo a aferir a relação entre o desempenho global dos bancos e a eficiência do seu Capital Intelectual, foram aplicados modelos de regressão por quantis e fracionários. Recorreu-se ainda, ao método Value Added Intellectual Coefficient (VAIC™), considerando-se as suas componentes como variáveis independentes, para além das variáveis Endividamento, e Dimensão. Os resultados obtidos sugerem que os bancos Portugueses apresentam melhores resultados médios de technical, pure technical, e scale efficiency (i.e. TE, PTE e SE), durante o período de estudo, comparativamente aos bancos espanhóis. Para além disso, os resultados demonstram um aumento das médias dos resultados obtidos (para ambos os modelos, CRS e VRS), durante o período de quatro anos estudado. Finalmente, os resultados obtidos durante a análise de segundo-estágio sugerem uma relação positiva e significativa entre a eficiência do capital humano (HCE) e o desempenho dos bancos selecionados. Contrariamente, os resultados sugerem um impacto negativo e significativo de ambos os componentes, eficiência do capital estrutural e do capital aplicado (SCE e CEE), no desempenho dos bancos que constituem a amostra. Esta poderá ser uma indicação do papel preponderante das práticas aplicadas pela Gestão de Recursos Humanos (HRM), e no impacto que a aplicação das “melhores práticas” poderá ter no desempenho do sector bancário Ibérico no geral, e também no desempenho dos bancos Portugueses e Espanhóis em particular.
Mestrado em Gestão
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Hsu, Yu-Tso, and 徐育佐. "Intellectual capital and organizational performance in liner shipping." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/32922207443826135355.
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碩士國立成功大學
交通管理學系碩博士班
93
This study used a structural equation model (SEM) to examine the relationships among intellectual capital such as human capital, structural capital, relational capital, and organizational performance in the context of liner shipping services. Results indicate that relational capital has a positive effect on organizational performance and structural capital, whereas human capital positively influences relational capital and structural capital. However, the impact of structural capital on organizational performance was not supported in this study. Theoretical and practical implications of the research findings are discussed.
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Guang-YoLiu and 劉光祐. "The Relationship Between Intellectual Capital and Business Performance." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/97871243311415909216.
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碩士國立成功大學
會計學系碩博士班
98
In the time of knowledge economy, the physical assets which traditional financial statements reported in the past have become inadequate to reflect the true value of the business increasingly. Profit that business creates is no longer entirely in accordance with the land, labor, equipments that financial statements can reveal. In other words, the importance of intangible assets has gradually improved, so the investment and use of intellectual capital will become a key factor. This study uses the notions of intellectual capital suggested by Edvinsson and Malone (1997) and applies multi-regression analysis, principal component analysis and path analysis to investigate the relationship between intellectual capital and business performance for listed companies. The empirical results show that the other intellectual capital elements have positive influences on performance besides innovation capital. And human capital not only has positive influences on performance, but also indirectly affects firms’ performance through process capital、innovation capital and customer capital. From this, human capital is the most critical indicators throughout the organization. Business must invest more resources to the accumulation and creation of human capital. If we want enhance performance more efficiently, we must focus on the causal relationship between the various elements. We must put our resources and attention on the leading intellectual capital element, and then it will create the greatest benefits for business.
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Wu, Ai-lin, and 吳艾琳. "Board Intellectual Capital, Board Independence, and Corporate Performance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/75154201331882186074.
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碩士國立中央大學
人力資源管理研究所
100
Compared to western countries, Taiwan governor and corporates are still in the beginning in corporate governance area, so we gathered all Taiwan companies that total assets above $15 billion NTD in 2012 to be our sources. We have five variables: sex, tenure, shareholding ratio, educational background and busy level, and use board independence to be the moderator. Our research wants to discuss the relationship among board intellectual capital, board independence, and corporate performance. We use regression analysis to receive the outcome, and our research has two hypotheses: Hypothesis 1: Board intellectual capital and corporate performance have a positive correlation. Hypothesis 2: When board tends to control and supervise, board independence has a positive effect in the relationship between board intellectual capital and corporate performance; when board tends to provide resources to company, board independence has a negative effect in the relationship between board intellectual capital and corporate performance. According to our research, we found the hypothesis 1 tested to be correct, so the results showed that there exists a positive correlation between board intellectual capital and corporate performance. Besides, the research outcome also showed that Taiwan companies’ board tend to provide resources, not to control and supervise, so board independence affects negatively in the relationship between board intellectual capital and corporate performance.
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Yang, Peng-wei, and 楊芃葳. "Social Capital and Intellectual Capital Influence the Performance of New Product Development." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/70258499237795384815.
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碩士義守大學
管理研究所碩士班
93
The development of humanity has been effect deeply by technology, the rise to knowledge economy just echo to the dynamic competitive with the changeable society. For the dynamic competitive to say that both raw material of production and its manufactures is「knowledge」. Products is one of the concrete ways to show knowledge, any kinds of innovation all become an important factor which matters about the success of the firm, the achievements also reflects on the performance of new product development. However, this study also investigated the impacts of innovation, it is not enough to develop the new product only use the social capital, its still need to accumulate both social capital and intellectual capital of the firm, to put in use for helping the rise in the performance of new product development. The research is about under the work of the social capital of the firm, how can we encourage the knowledge share between partners in order to accumulate the knowledge asset which become like the intellectual capital. due to the potential value is exist in the knowledge asset. Therefore, this study is going to discuss the relationship with social capital, knowledge sharing, intellectual capital and the performance of new product development, and how will the manager to use the internal factor to share knowledge for obtaining the intellectual capital accumulation, rising up the performance of new product development. About the empirical study, we select the top 1000manufacturers in 2004 as ranked by the Commonwealth Monthly were sampled.
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Chang, Ching-Hsun, and 張敬珣. "Intellectual Capital influence the performance of New product Development." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/76902006133439592901.
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Hung, Ling, and 洪菱. "A Study on Intellectual Capital Management and Organizational Performance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/45566346002234899240.
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碩士義守大學
企業管理學系碩士班
97
In the knowledge-based era intellectual capital has gradually replaced the traditional land, equipment and other physical assets. Therefore, intellectual capital is critical to a firm’s competition factor. On the other hand, organization''s management activities play a key role for the emergence and application of organizational intellectual capital. Based on cost-benefit viewpoint, businesses expect to enhance competitive advantages and organizational performance with additional expenditures costs resulted from the increasing intellectual capital investment on intellectual capital management strategy. In this study, human resource management investments, information technology investments and research and development (R&D) investments is adopted as three dimensions of intellectual capital management strategy. Additionally, it was proposeed that the intellectual capital management strategy facilitates development of intellectual capital. Also the influence of intellectual capital on organizational performance was discussed. In this study, the samples consist of top 1000 firms in manufacturing industry and top 500 firms in service industry published by CommonWealth magazine in 2007. After judgment sampling method, there are 950 samples retained according to the premise that the high knowledge-intensive, high technology-intensive, high information-intensive, high capital-intensive, high R&D-intensive and high added-value firms are suitable to the intellectual capital management strategy dimensions. In addition, the questionnaire respondents chosen in this study are general managers or human resource department heads. There are 121 effective samples retrieved. This analysis result shows the intellectual capital management strategy (human resource management investments, information technology investments, and R&D investments) can indeed enhance the development of intellectual capital. In addition, intellectual capital (human capital, organizational capital, and social capital) has a positive effect on organizational performance (financial performance, product innovation, and management innovation). Moreover, intellectual capital has a partial mediating effect on the relationship between intellectual capital management strategy and organizational performance. It was also found the intellectual capital management strategy has a positive moderating effect on the relationship between intellectual capital and organizational performance.
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KuoHung-Nan and 郭宏男. "The Relationship of Intellectual Capital and Traditional Industries Performance." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/06279465436071400968.
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碩士崑山科技大學
企業管理研究所
94
When entering the period of knowledge economy, the knowledge may bring more incomes for the enterprise, it is key factor to decide competitive advantage of enterprise in the future. Therefore, intellectual capital has become useful tool of enterprise competition. However, empirical researches in intellectual capital always focused on high tech industries. There is even deficient in the studies of the influence on traditional industries. This research sets the TSEC & OTC listed companies in traditional industries as the objects and from 1995 to 2004 ten years as research period. Intellectual capital can be classified as four dimensions: human capital、innovation capital、structural capital、customer capital. We use structural equation model to test the relationship between intellectual capital and traditional industries performance. The empirical result indicated: in human capital, employees average age、operation profit per employee、employee value added has significant positive; employees average seniority、employee increase or decrease rate has significant negative. In innovation capital, the density of R&D and R&D intensity has significant positive. In structural capital, administrative expenses increase or decrease rate、fixed assets turnover rate、floating capital turnover rate、total assets turnover rate has significant positive, organized stability has significant negative. In customer capital, top customers’ sale rate、product acceptable rate has significant positive, advertising expense has significant negative. The components of intellectual capital have influences operating performance indirectly. The empirical result indicated: the interrelation of innovation capital and structural capital, then through human capital influences operating performance. On the other hand, the interrelation of innovation capital and structural capital, then through customer capital influences operating performance.
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Yu, Pei-Ju, and 余佩儒. "Assessing R&D Performance: The Intellectual Capital Perspective." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/96503272793836011237.
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碩士國立清華大學
科技管理研究所
95
Knowledge and intellectual capital (IC) have been known as the primary creators of value in the economy. In spite of the paradigm shifting toward knowledge base, there is still little managerial awareness of intangible assets. There are few models for appraisal of R&D performance from intellectual capital aspects. The measurement of intellectual capital has prevailed as an assessment of the intangibles which bridge the gap between the market value and book value of an organization because of the decreasing usefulness of current financial reports. This study has proposed a model based on the Input-Process-Result (IPR) framework to measure R&D performance from the perspective of intellectual capital. The application of the factor analysis makes it possible to condense forty-three indicators into eleven conceptual factors; furthermore, the thesis deployed analytical hierarchy process to weigh criteria and sub-criteria influencing R&D performance in Taiwan R&D centers. The major findings are as follows: (1) the result phase is the main concern for assessing performance; (2) the top three weighting factors are Usefulness of technology (Innovational capital), Strategy fitness (Organizational capital), Knowledge and Know-how of R&D personnel (Human capital); (3) Strategy Fitness places a significant role in the input phase; Project Execution (Human and Organizational capital) is the primary indicator in the process phase; Usefulness of Technology is valued uppermost in the results phase; (4) Human Capital is the center in all the phases, meaning that the employee is an indispensable driver. Therefore, the manager level can apply the model to plan the R&D activities in advance and furthermore to appraise R&D performance. Besides, the model can aid managers to be conscious of the significance of the intangible assets in the companies. In conclusion, the traditional measurement of R&D performance put more emphasis on Structural capital (Organizational capital, Innovational capital, and Process capital), but little on Human capital and Relational capital; however, from the perspective of intellectual capital, it supplements the lack of Human and Relational capitals to assess R&D performance in a comprehensive viewpoint. The survey of the other countries under the proposed model should aid in the acceptance and use.
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Lien, Ching-Hsiung, and 連慶雄. "Social Capital,Marketing Intellectual Capital,and Performance -An Example of Real Estate Agent." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/89839254084678615101.
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碩士東海大學
管理碩士學程在職進修專班
90
In the knowledge economy era, how to efficiently cultivate marketing intellectual capital, exchange and combination in order to create a better performance is the marketing strategic focus of a corporate. Social capital advances the trust and cooperation between members, and raises both trait and resource among members'' co-benefit or belief effectively. Social capital can promote the exchange and combination of an organization intellectual capital. Intellectual capital management and knowledge creation and integration are discussed through knowledge, organization or management theories, but are seldom discussed through the social capital theory. Meanwhile, most researches analyzed whole organizations; however, few analyze with the marketing perspective. This research investigates the real estate company that has 103 branches in Taiwan with questionnaires attempting to discuss the relationships among social capital (the structural, relational, and cognitive dimensions of the social capital), marketing intellectual capital (process intellectual capital, customer-oriented intellectual capital, product knowledge capital and customer knowledge capital) and performance (sales performance and customer satisfaction). Social interaction, shared vision, and trust are the structure, cognition, and relationship of social capital respectively. The research results contain: 1.Social interaction, shared vision and trust are positively correlated with the process intellectual capital. Also, the higher the degree of exchange and combination of the process intellectual capital is the better sales performance will be. 2.Shared vision of social capital affects customer-oriented intellectual capital positively. When the degree of exchange and combination of the customer-oriented intellectual capital becomes higher, sales performance and customer satisfaction will increase. 3.Social interaction and shared vision of social capital positively affect the product knowledge and customer knowledge capital. The higher the degree of exchange and combination of product knowledge and customer knowledge capital is, the better customer satisfaction will be.
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Chou, Yi-ching, and 周宜靜. "Relationship Among Intellectual Capital Management、 Organization Learning and Organization Performance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/2u2rf3.
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碩士國立中山大學
人力資源管理研究所
104
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.
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Huang, Chia-Liang, and 黃家樑. "The Relationship between National Innovation System Performance and Intellectual Capital." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/48177857071646993658.
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碩士國防大學管理學院
財務管理學系
98
This study develops an innovative two-stage production process including “R&D Performance” and “Economic Performance” using a non-parametric frontier method – data envelopment analysis (DEA) for assessing the national innovation system performance. In addition, the truncated-regression is employed to discuss whether or not the intellectual capital (IC) would affect the performance of the national innovation systems (NIS). The findings indicate that IC does play an important role in influencing the operating performance of national innovation systems. Finally, this study presents performance improvement strategy map to the government and mangers for improving the performance of these national innovation systems.
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Chen, Yu-Jen, and 陳鈺人. "Intellectual Capital Performance and Business Valuation : Implications for Security Analysis." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/36124241532120942204.
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碩士國立中正大學
會計學研究所
92
This study investigates the relationship between intellectual capital performance and business valuation. First, this paper compares traditional accounting information with intellectual capital performance information and explores whether there are incremental information meanings in intellectual capital performance information? Second, if there are incremental information meanings in intellectual capital performance information truly, whether the reaction of stock market to intellectual capital performance information is meeting rational pricing? Finally, if the reaction of stock market to intellectual capital performance information isn’t meeting rational pricing, whether exploiting portfolios of better intellectual capital performance can earn positive and extraordinary returns. According to the result, it shows that first, there are more incremental information meanings in intellectual capital performance information than in traditional accounting information. Security analysts and investors can refer to intellectual capital performance information when they make decisions of investments. Second, stock market can react to intellectual capital performance immediately and correctly. Buying and holding portfolios of higher intellectual capital earnings is not sure earning more extraordinary returns. Overall, security analysts and investors doesn’t earn extraordinary returns by short arbitrage behaviors according to intellectual capital performance information calculated by public information. In the future, they can consider catching other non-financial measurement within companies in order to find effective tactics of investments.
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Cheng, I.-Ting, and 鄭伊婷. "The Relationship between Intellectual Capital and Taiwan CPA Firms’ Performance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/25865810444095958328.
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碩士元智大學
會計學程
99
This study focuses on analyzing the cost efficiency and revenue efficiency of 207 certified public accountant (CPA) firms in Taiwan using the two-stage analytic approach. Furthermore, this study applies Tobit regression to explore the relationship between CPA firms’ performance and Intellectual Capital (IC). First, this study adopts two-stage data envelopment analysis (DEA) to evaluate the “Cost efficiency” and “Revenue efficiency” of CPA firms. The results indicate that Big 4 and the CPA firms that’ practice auditing in China are relatively efficient in both the aspect of cost and the aspect of revenue. In addition, this research discovers that CPA firms relying mainly on auditing are more efficient in creating revenue and utilizing costs. Furthermore, the Tobit regression is employed to evaluate whether IC would affect the CPA firms’ cost efficiency and revenue efficiency. This study finds that IC plays an important role in performance representation both in cost efficiency and revenue efficiency. Therefore, this study suggests that CPA firms should manage IC efficiently to enhance CPA firms’ competitive abilities.
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Liao, Shun-Hung, and 廖舜弘. "Intellectual Capital and Efficiency Performance of Commercial Banks in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/91919492164124890036.
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碩士長庚大學
企業管理研究所
94
Currently, there’s not a unanimous valuation model for intellectual capital in the world. Since the competition and merge wave has been flourishing in the banking industry, we think it is necessary to find out a reliable and feasible valuation model of intellectual capital for financial institutes and investors. The purpose of this study is to analyze 12 middle and large sized commercial banks in Taiwan on their intellectual capital and efficiency performance. To achieve it, 2 methods called Data Envelopment Analysis (DEA) and Value Added Intellectual Coefficient (VAIC) were adopted. In the process, 3 input variables (capital, operating cost and personnel expense) and 2 output variables (operating revenue and pre-tax profit) are being used for the DEA analysis, and another advanced super efficiency model is used to rank the performance and obtain more sophisticated analysis. Then we used VAIC to calculate the value of intellectual capital. After that, a statistical analysis called Spearman’s Rank Correlation Coefficient was used to testify the relationship between efficiency performance and intellectual capital in banking industry. We concluded that efficiency performance is highly correlated to intellectual capital in Taiwan’s banking industry. Since the intellectual capital is an important factor of creating efficiency performance, we may say that VAIC is an appropriate tool to evaluate intellectual capital.
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Hung, Yu-Shan, and 洪玉珊. "The Relationship Among Market Orienation, Intellectual Capital and Business Performance." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/47068237318220741959.
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碩士國立嘉義大學
管理研究所
92
When the corporation faces many revolutionary challenges on its operational environment, knowing how to manage intangible assets is more important than tangible assets. Therefore, employees’ knowledge training with effective management and utilization has become the primary matter for all companies. In the operational processes of business, market orientation let employees not only can learn from their customers and competitors and be self-growth, but also disseminate knowledge through a nice learning environment. However, for companies, market orientation is just a beginning. If there is no suitable match between organizational structure and its processes, organization cannot utilize the information effectively and makes it into core resources (Slater and Narver, 1995). In other words, when employees are under the organizational culture of market orientation, if company cannot keep these knowledge inside of organization, company’s intellectual capital will be gone with employees leaving the jobs (Edvinsson and Malone,1997). Therefore, knowing how to keep intangible assets within organization under market orientation is an important matter for all enterprises in the knowledge economy time. This study will be based on the service industry consisting of Top500 major services providers, as well as Top100 major financial services providers in Taiwan for the year 2003.According to Bourque and Fielder (1995), this study takes two step processes to survey managers of large financial service providers and apply to the structural equation modeling. These methods will be used to establish the casual model among market orientation, intellectual capital, and business performance. In the structural equation modeling, this study takes Anderson and Gerbing’s two-step process. First, we establish construct validity of the measurement model consisting of the three variables: market orientation, intellectual capital, and business performance. Then, we use latent variables of these three measurement model to establish a causal model among them. In the causal model of this study, most of overall model fit tests are pass, which suggests this model will be a suitable fit model. This result also indicates that the measurement scale, which we developed for market orientation, intellectual capital, and business performance of service industry, has good construct validity and reliability. Besides, the results of this research show a positive correlation between market orientation and intellectual capital and as a result of intellectual capital accumulation, market orientation affects business performance. This demonstrates Matsuno and Mentzer’s (2000) proposal that the relationship between market orientation and business performance is not monotonic. In fact, intellectual capital plays a mediating role between market orientation and business performance. This finding serves to explain the differences in results among researchers who dwelt in the relationship between Market Orientation and Business Performance. Also, it indicates that the intellectual capitals are complementary. At the heart of organization, human capital plays an important role because it encompasses all of those related to intellectual capital. However, it will exert its effect on business performance through its relationships with relational and structural capital and the effectiveness of this relationship lies in its cross effect. Therefore, organizations that are trying to develop its intellectual capital must take into consideration the cross effects of this variable and others (Quinn et al. 1996). After all, it is through the right combinations of intellectual capital that would yield improved Business Performance.
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Huang, Chien-Jung, and 黃建榮. "The Relationships among Intellectual Capital, Logistics Capabilities and Logistics Performance." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/95890526400891259360.
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博士國立中山大學
人力資源管理研究所
98
ABSTRACT As enterprises have increased the demand for logistics services, the role of logistics service providers (LSPs) as home bases for merchandise transportation and distribution has consequently become increasingly important. Therefore, how to strengthen the logistics capability and promote the logistics performance has become an important topic. In addition, traditionally the perspective of treating tangible assets as the location of firm’s value has been gradually diminished. The intangible intellectual capital is increasingly playing a pivotal position for the firm’s performance. Researchers studied the field of intellectual capital argued that intellectual capital was the main source of organizational competitive advantages. Besides, they thought that the better the intellectual capital a company has, the better the business can have the ability to generate performance. However, researchers seldom distinguished static intellectual capital from dynamic capability for utilizing intellectual capital. Whereas, this study proposed that these two constructs were different concepts, and would like to explore the impact of utilizing intellectual capital on logistics performance. Consequently, this study integrated the concept of RBT and dynamic capability to offer a conceptual model, a survey of LSPs was undertaken in order to examine the relationships among intellectual capital, logistics capabilities and firm performance, using the structural equation modeling technique (SEM) analysis method. Previous researches had concerned the tangible resources, capabilities and firm performance, however, less from the perspective of intangible resources to study this subject. Hence, after reviewing the relevant literature, we conclude human capital, structural capital, and relational capital as dimensions of intellectual capital. Furthermore, from the empirical results of related scholars’ researches, this study argues that it has a directly significant effect of logistics capabilities on logistics performance, and logistics capabilities are the critical factors for utilizing intellectual capital. Moreover, this research proposes that logistics capabilities 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. Consequently, logistics capabilities were identified: service capability, innovation capability, and flexibility capability. Finally, after clarifying the definition and extracting the components of each variable from the literature review, this research deduced several hypotheses and formed the research framework. In this study, we take logistics service providers in Taiwan as the study sample. A total of 1,033 questionnaires were hand delivered and the remaining 109, valid and complete, were used for quantitative analysis. The useable response rate was 10.6%. A structural equation modeling (SEM) approach was employed to test the research hypotheses. Results indicated that structural capital, relational capital, and logistics capabilities had a significant positive effect on logistics performance. Results also indicated that human capital, structural capital, and relational capital had a positive effect on LSPs’ logistics capabilities. While human capital was not found to have a direct positive effect on LSPs’ logistics performance, it was found to have an indirect effect on logistics performance mediated by logistics capability. According to the results, LSPs should enhance the intangible resource - intellectual capital, further heighten their understanding of logistics capabilities and identify how such capabilities may affect logistics performance, therefore develop effective logistics strategies.
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Liu, Cheng-Hsun, and 劉政勳. "Intangible Assets, Intellectual Capital and Corporate Performance: Considering Information Transparency." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/13397698760816186685.
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Nkambule, Ncamsile, and 愛莉. "Intellectual Capital and Firm Performance of US Multinational Software Firms." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/85ndfs.
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碩士元智大學
財務金融暨會計碩士班(會計學程)
107
The main purpose of this study is to empirically investigate the impact of intellectual capital efficiency on US multinational software companies’ performance from 2012 to 2016 by applying data envelopment analysis (DEA) on the first stage and regression approach on the second stage. It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. Value Added Intellectual Coefficient (VAIC) was used as the efficient measure of intellectual capital. Two regression models were constructed to test the overall VAIC, and each of its three components (Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency). The results showed that intellectual capital has a negative impact on software firm performance in the US. In addition, the results showed that firm performance is negatively associated with Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE). However, the findings failed to find any significant association between Capital Employed Efficiency CEE) and firm performance.
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Shih, Chih-Cheng, and 施志成. "An Integrated Analysis of Intellectual Capital, Value Added Intellectual Capital and Enterprise Performance: An Empirical Study of Taiwan IT Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/6w4j2g.
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碩士靜宜大學
會計學系研究所
94
The purpose of this research is to confer the relation of intellectual capital (IC) elements, Value Added Intellectual Capital (VAIC) and enterprise performance. Information Technology (IT) industry is a knowledge based industry, the character is much differ from other industries. IT industry must continuous invest the IC to companies such as R&D and innovation strategy to increase value for products. The announcements from Global Competitiveness Report of World Economic Forum and Mckinsey Co. report are affirmative that the competitive capability of Taiwan IT industry and their ability to create wealth for the stockholder. According to the literature review, stockholder is just one of many stakeholders; other stakeholders will also be able to affect the operation of enterprise. But we find that many IC researches only discuss about IC relationship between IC elements and business performance. However there is no research studied in the causal relationship from IC to business performance on stakeholder’s view. In addition, IC elements have deferred characteristic for enterprise performance, so the main purpose of the research adopts stakeholder’s view to detect how the IC elements affect the future VAIC and future enterprise performance. The sample selection of this research is IT industry companies that list on Taiwan Stock Exchange (TSE). We use factor analysis and Structure Equation Model (SEM) to test the hypothesis. In the short term, we find that the most IC elements (beyond innovation capital) are positive and significant via VAIC to affect enterprise performance. In the long term, the effect has positive and significant relationship from Innovation Capital to VAIC (lag one and two year) to enterprise performance (lag one and two year). It means that the effect of research and innovation need a period of time to crate value. On the other hand, the Relationship Capital presents the negative lag effect via VAIC to enterprise performance. It means that companies invest the expense of ad-rate, exploitation and management to keep relation, but with the time goes by the companies’ effect will decrease, even negative affect enterprise performance. If companies pay attention on IC elements, then the value of VAIC and enterprise performance will growth.
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Pan, Ming-Jhen, and 潘明禎. "Technological diversification and firm performance: The moderating role of intellectual capital." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/27e29t.
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碩士國立中興大學
企業管理學系所
98
Technology and innovation are requisitions of firms in the technology-intensive industry. If firms do not sustain innovation, they will lose market competitive advantage and lose their survival spaces. Firms utilize the capability of technological knowledge and creation to sustaining innovation, which makes technological scope more extensive. Through diverting technological techniques make firms remain high performance ability. This process is technological diversification strategy. If firms exit wide field of technology, they could be more flexible of strategies and rapidly response to the competitive environment. This study base on the viewpoints of RBV, which means firms have to consider the exited organization intangible assets and expended knowledge base. With new technology, firms through core technology and knowledge explore other new technologies. According to the strategy fit concept, it’s a relationship between technological diversification and firm performance. The moderating role of intellectual capital on technological diversification and firm performance is investigated. Through wide technology scope and diverse resource, firms can create competitive advantage and synergy, and most crucial to them is creating high performance. This study database contains the electronics and information industry in Taiwan. Patent information collected the firm in the U.S. Patent and Trademark Office US Patent and Trademark Office (USPTO) patent certification, the patent covered by the classification code, to measure the Technical diversification. However, intellectual capital is based in TEJ, for the period from 2000 to 2009, the end of the study sample of 304 firms. This study indicates intellectual capital has a moderating effect on the relationship between technological diversification and firm performance. That is, technological diversification strategy should facilitate the development of intellectual capital, and high intellectual capital in turn enhances a firm performance.
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Firer, Steven Ronald. "Exploring the intellectual capital contribution to company performance in South Africa." Thesis, 2003. http://hdl.handle.net/10413/2746.
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Since returning from virtual obscurity following the demise of apartheid in 1994, South Africa has endured eight years of aggressive transition across nearly all aspects of its social, political and economic infrastructure. Historically recognised for its underlying wealth of natural resources, recent efforts in South Africa have sought to develop the nation's intellectual capabilities and productivity. To establish South Africa's advancement in respect its transition, the primary objective of this research study is to empirically investigate whether a firm 's intellectual capital can explain organisational performance. Findings from this research study will assist to determine if South African companies appear to continue to rely on traditional business practices and perceptions, that is a reliance on natural resources for wealth creation, or are shifting toward a greater reliance on intellectual capital factors of production in determining company performance. The contribution of intellectual capital to company performance in the South African economy was examined using three different models. Model I - part A was designed to establish the decisive business resource in creating wealth in the South African economy? Model I - part B, Model 2 and Model 3 are proposed on the premise of the Resource Based Theory of the Firm in that, company performance is a function of the organisation's ability to acquire and deploy resources (intellectual capital) in such a way to develop a sustainable competitive advantage. Model I - part B, Model 2 and Model 3 were designed to empirically investigate the relationship between a company's intellectual capital and performance. Company performance was examined in three dimensions: productivity, profitability, and market valuation. The primary explanatory independent variable of the analysis was intellectual capital performance. For Model 1 part B and Model 2 a within industry analysis was designed. Two groups of companies were defined for contrasting multiple regression analysis using the different performance measures defined as the dependent variables. Group membership was determined by the company's primary source of value creation. The low-knowledge base group derives its value from raw resource (material) extraction, fixed capital investment and the efforts of physical labour. The high knowledge-base group derives its value exclusively from the efforts of people (human capital) and the collective routine systems, processes and information within the organisation (structural capital). For Model 3 an analysis was carried out across industries and proposed, that certain industries rely more heavily upon the use of knowledge and intellectual capital in producing a company's goods or services. Model 1, empirical results suggested that the dominant business resource in the South African economy is physical and not human capital or structural capital. These results imply that South Africa has not yet manifested the primary characteristics of the Knowledge Economy. Model 2, empirical results indicated only one significant positive relationship, between intellectual capital performance and profitability. This applied to the high and low knowledgebase group. This finding indicated that the appropriate management and measurement of intellectual capital would improve company profitability. Model 3, empirical results did not . support the hypothesis, that the knowledge-base of an industry had a positive effect on the relationship between intellectual capital performance and company performance. Overall, the empirical findings, based on correlation and linear multiple regression analysis indicates, that the contribution of intellectual capital to company performance are informative, but mixed. In general, empirical findings on the one hand suggest that although physical capital is the dominant business resource in the South African economy, the more intensive a company manages and measures its intellectual capital, improved in profitability can result. On the other hand intellectual capital performance does not have a positive influence on productivity in a company nor does it have a positive influence on analysts or investors. As a result, despite efforts to improve its intellectual capital base the business environment and market in South Africa still appears to place greater weight to corporate performance based on physical capital assets.Thesis (Ph.D.)-University of Natal, Durban, 2003.
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Chang, Che-Chen, and 張哲誠. "Intellectual Capital, Corporate Governance, and Corporate Performance: Evidence from Electronic Industry." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/40610836479102688753.
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碩士國防管理學院
國防財務資源研究所
96
Under the environment that Intellectual Capital and Corporate Governance are being more important than before, we want to investigate that whether Intellectual Capital has a significant effect on Corporate Governance and whether Corporate Governance has a significant effect on Corporate Performance. So, the relationship among Intellectual Capital, Corporate Governance and Corporate Performance is one of this study’s main purposes. This research collects statistic data from “Taiwan Economics Journal” and takes evidence on electronic industry. The study time was from 2002 to 2006. According to relevant references about Intellectual Capital, Corporate Governance and Corporate Performance, we select variable elements and construct the performance models between Intellectual Capital and Corporate Governance to interpret the association between Intellectual Capital, Corporate Governance and Corporate performance. The method we use to measure the Intellectual Capital is VAIC proposed by Pulic (2000). The empirical results can define the association among Intellectual Capital, Corporate Governance and Corporate performance distinctly. Intellectual Capital and Corporate Governance both have impact on Corporate Performance. The Capital Employed Efficiency and Human Capital Efficiency have positive impact on interior performance; the Structural Capital Efficiency has negative impact on interior performance. The interior performance is negatively influenced by president who also serves as a CEO; the interior performance is positively influenced by the percentage of ownership hold by managers; the interior performance is positively influenced by the percentage of directors. The empirical results show that the association among Intellectual Capital, Corporate Governance and Corporate performance has mediating effect and interference effect as well.
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Chou, Hsin-Fu, and 周信甫. "The Effect of Intellectual Capital on Taiwan Banking Institutions’ Business Performance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/94235124324406367244.
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碩士國立臺灣師範大學
國際人力資源發展研究所
100
Transforming into a knowledge-based economy, there is an increasing need for Taiwan to explore how intellectual capital creates value for financial institutions especially when signing MOU in 2009. Thus, this empirical study aims to understand how intellectual capital influences the business performance, specifically in the context of financial institutions in Taiwan. An Intellectual capital questionnaire adapted to measure the intellectual capital components, including human capital, structural capital, customer capital and innovation capital. The population is employees of financial companies in Taiwan. Research samples are collected and the data are analyzed by Partial Least Squares (PLS) and multiple regressions through backward elimination methods. There are two outcomes as follow: Firstly, PLS analysis pointed out that intellectual capital does have significant influence on Taiwan banking institutions’ performance. The positive influence of human capital to structural capital and customer capital, structural capital to customer capital, innovation to structural capital and structural capital and customer capital to business performance are proved to be significant. Secondly, multiple regression results proved intellectual capital’s significant impact on business performance. The outcomes discovered the characteristics of Taiwan banking institutions and pointed out room for the industry’s improvement. Also, it improves the problem of PLS analysis. All the models have high explanatory power over Taiwan banking institutions’ performance. Also, some recommendations for the government, Taiwan financial institutions’ managers, and future researches were provided.
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Chiu, Tzu Yun, and 邱紫芸. "The Relationship among Organizational Culture, Intellectual Capital, Organizational Learning and Performance." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/56535838683091975676.
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碩士國立政治大學
會計研究所
98
In a knowledge-based economy, the value creation activities of the companies were no longer limited to tangible resources. Instead, the input and maintenance of culture and knowledge have become the vital factors that influence business operation and value creation most. Culture fundamentally affects intellectual capital, organizational learning style, and learning capability. Moreover, every factor mentioned above has to be coordinated to make a company more profitable. Accordingly, this study employed questionnaire survey method involving domestic public enterprise subjects and statistics analysis to examine whether the degree to which intellectual capital component is being emphasized differs among various corporate cultures. Furthermore, this study investigated the relationship among intellectual capital, organizational learning style, learning capability, and performance. The results are as follows: 1. The degree to which intellectual capital component is being emphasized differs among various corporate cultures. 2. The degree to which intellectual capital component is being emphasized does influence the organizational learning styles companies adopted. 3. Organizational learning styles are helpful to develop and accumulate learning capability. 4. Stronger organizational learning capability can enhance organizational performance.
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Liu, Chun-Lin, and 劉春林. "The Performance Evaluation of The Technology Development Program － Intellectual Capital Perspective." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/80117562381564481350.
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碩士國防管理學院
國防財務資源研究所
95
The subject of this research is based on the Technology Development Program (TDP, 1999 – 2005) from Department of Industrial Technology. This research adopts the projects to collect data across years, reviews relative documents and annual report of TDP, combines the perspective of Intellectual Capital (IC), selects each index of input and output in projects, and then analyzes the projects performance in different industries and administrative organizations by DEA model. Finally, this research inserts the R & D experience as a variable element and utilizes Tobit model to investigate how Intellectual Capital influences on the performance of TDP. The result reveals that Intellectual Capital varies in diverse industries, and it has better IC performance on machinery and transportation. However, IC affects less in biological medicine filed probably resulted from a new emerging industry, short-term investment and few projects. On the other hands, expect Chinese Academy of Sciences (the military) has better performance on Human Capital, there is no obvious differences on other Capitals among other organizations. It exhibits that the Taiwan military has remarkable achievement of high tech personnel training. In whole, the efficiency of Human Capital plays important role in the total efficiency of projects. It adequately proves that the core value of projects still aims on Human Capital. In addition, under different R & D experience each element of Intellectual Capital has effect on the total efficiency of projects. With the quantification of technical resources and indexes this research is to survey the efficiency of present development of technology and projects in view of Intellectual Capital. This research is expected to provide administrative organizations informative reference while making resource distribution and strategic management.
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Chang, Shan-chieh, and 張善傑. "The effect of Intellectual capital and patent right on business performance." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/53363775082962976035.
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碩士萬能科技大學
經營管理研究所
92
As the age of knowledge economy comes, assessment of several unrecognized intangible assets (such as intellectual capital, R&D, and brand value etc.) becomes increasingly important. Traditional and tangible assessment couldn't indentify the potential and intangible value of enterprise today . Individual technical ability and intelligence among of these invisible assets must be valued by new measuring instrument. Among them these invisible assets, such as potential personal technical ability, and intelligence ,etc. must be assessed through the new appraisal way. On the basis of this point, this research utilizes qualitative and quantitative method，use questionnaire to explore the relation among intelligence capital and business performance and use multiple regression statistical to explore the relation among patent right and business performance . In the independent variable , intellectual capital included human capital、structure capital and relationship capital , the inputs of patent right are defined as expense of research development, number of employee in research development, educational level of the employee in research and development, the average years of working experience of the employee in research and development etc., whereas the outputs are defined as the number of cases of patent rights obtained. In the independent variable, the indicators used in the evaluation of the business performance are represented by ROA, EPS and ROE ratio. Using questionnaire investigation、pearson correlation analysis and multiple regression statistical approaches to study the correlation. The top 51 manufacturing companies and top R&D500 companies with the most patent rights obtained in 2002 were surveyed as our study samples. Numbers of patent rights of each business, research expense and business performance from 1998 to 2002 . First, we explore the influence of the numbers of patent rights on research expense and on business performance separately. The empirical results showed that The relational and structural capital among the intelligible capital with business performance have a positive significant correlation. Although human capital doesn’t have a significant variance, it also has the positive relation and has the significant effect on the relational and structural capital. On the analysis of Pearson product-moment correlation found that the number of patent rights has a great relation with the expense of R&D and the educational levels of the employees. Further analysis of multiple regression indicated that the variance of the profit rate of total assets, the profit of each stock after tax and the profit rate of stockholder equity has a significance. The Summary of above results showed that whether the assessment of intelligible capital or the analysis of the number and inputs of patent rights has a positive effect with the business performance. The implication of this research can be an indicator and the direction to utilize to assess the business performance in the future.
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Cheng, Kuei-Yang, and 鄭貴揚. "Intellectual Capital and Firm Performance of IC Design Companies in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/30761447663325760795.
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碩士國立成功大學
企業管理學系碩博士班
92
Firms gain competitive advantage and superior performance through the acquisition, holding and subsequent use of strategic assets - both tangible and intangible assets. In the face of an intensely competitive environment, firms are challenged with the task of managing and leveraging intellectual capital. Although the importance of intellectual capital in assuring superior performance is well accepted, few studies have investigated the nature of relationship between those two variables. The objective of this study is to focus on the efficiency of firms at converting intellectual capital stocks into performance. The purposes of this study are: (1). to establish an assessment model to measure the intellectual capital stocks of Taiwan IC design companies, (2). to evaluate and compare the performances of 41 IC design companies, and (3). to examine the efficiency change of 41 IC design companies from 1999 to 2002. This study adopted data envelopment analysis (DEA) and the Malmquist productivity index to measure the performances of 41 Taiwan IC design companies in 2002 and the efficiency change from 1999 to 2002. The results revealed that about one third of the companies have excellent efficiency of managing intellectual capital. But the efficiency of two thirds of companies is getting worse from 1999 to 2002. Moreover, the entire industry can be partitioned into six clusters based on relative efficiency of managing intellectual capital and efficiency change. It is expected this study can provide useful information for future research in alternative contexts.
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Wang, Wei-Syun, and 王偉勳. "The Relationship among Corporate Social Responsibility, Intellectual Capital and Corporate Performance." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/14426879421902749740.
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碩士靜宜大學
會計學系
103
Previous study pointed out that empirical findings of a positive relationship between corporate social responsibility and financial performance might be spurious, because those model ignored the mediating effects of missing variables. The purpose of this paper is to examine the relationships among corporate social responsibility, intellectual capital and corporate performance. Our results indicate that there is a direct relationship between corporate social responsibility and corporate performance and intellectual capital is significantly positive with corporate performance. Additionally, corporate social responsibility seems to be a predictor, but its not a consequence of corporate performance, and this relationship does not form a virtuous circle.
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Wang, Yu-Han, and 王昱涵. "The Relation between Bank Performance and Intellectual Capital in East Asia." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/63255330002518233105.
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碩士元智大學
會計學系
96
The environment of Asian banking industry changes and innovates continuously by the policy of the financial internationalized and liberalized since Asian Financial Crisis took a battering on Asian financial industry. Does the Asian banking industry have remembered the lesson and improved in the performance? This research uses an objective and practical method on evaluating banking performance and makes the relative efficiency comparison to the East Asian banks. In addition, we explore the association between performance and Intellectual Capital to urge the managers pay much attention to Intellectual Capital and promote the competitive ability on Asian bank. In this paper, we develop a performance efficiency value by using Data Envelope Analysis (DEA) to integrate ten variables in five perspectives of CAMEL rating(Capital Adequacy, Asset Quality, Management, Earnings, Liquidity), which is used by American Uniform Financial Institution Rating System in evaluating banking performance. This study aims to exploring the performance of 219 commercial banks in East Asia in 2006, and finding the difference between different countries. In addition, we utilized a sequential data envelope analysis in categorizing banks into four groups by performance efficiency value. One way ANOVA is used to analyze differences in ten CAMEL rating and IC variables across the four groups. Whether the CAMEL rating variables and IC variables in four efficient frontiers are manifested more strongly in highly efficient groups when compare to inefficient groups? The results reveal that Hong Kong has the best performance than other countries, and also has the highest percentage of efficient banks. Expect “Loan loss provision” and ” Non-interest expense”, the mean of CAMEL rating variables in four efficient frontiers have significant difference between groups and are manifested more strongly in highly efficient groups when compare to inefficient groups. The mean of IC variables in four efficient frontiers also have significant difference between groups and are manifested more strongly in highly efficient groups when compared with inefficient groups. The findings point to that there is a positive association between performance and Intellectual Capital, and Intellectual Capital truly to be helpful to promote the performance efficiency in Asian bank.
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Wu, Chi-Min, and 吳濟民. "The impact of organizational learning and intellectual capital on innovative performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/77976786193623888372.
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博士國立中正大學
企業管理所
95
Knowledge and innovation have became the key factors about firms’ exist, so how to promote innovation by organizational learning and intellectual capital is what firms concerned. Based on knowledge-based theory and organizational learning theory, the study presented a conceptual framework of the interrelationships among learning orientation, organizational learning, intellectual capital, and innovative performance. The knowledge-intensive manufcture firms from Hsinchu Science Park and Southern Taiwan Science Park in Taiwan were selected as research objects, 119 valid questionnaires which property were tend to new high-tech firms of SMEs were collected, the results of empirical analysis by SEM showed that: (1) Learning orientation had a significant positive influence on organizational learning and innovative performance; (2) Organizational learning had a significant positive influence on human capital and institutional capital；(3) Social capital and network capital respectively respectively had a significant positive influence on organizational learning；(4) Human capital, network capital and institutional capital respectively had a significant positive influence on innovative performance；(5) Human capital and institutional capital respectively had a medium effect between organizational learning and innovative performance；(6) According to sub-model analysis we found institutional capital model’s fitness is the best. In short, new small and medium knowledge-intensive manufcture firms must construct learning orientation and emphasis the interaction between organizational learning and intellectual capital to promote innovative performance and firm’s competitiveness.
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Wang, Yi-Hui, and 王怡惠. "The intertemporal effect of the Intellectual Capital on the corporate performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/73703303694851730203.
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碩士輔仁大學
會計學系碩士班
95
The prior studies focused on the intertemporal effects of Intellectual Capital on the corporate performance, such as Chen et al. (2004), have ommited related variable problem in their empirical models. The purpose of this study is to cure this problem and measure more precisely the intertemporal effects of Intellectual Capital on the corporate performance. This research adopts the Pulic’s Value Added Intellectual Coefficient (hereafter, VAIC), proposed by Pulic (2000), to proxy Intellectual Capital and uses market to book ratio(hereafter, M/B) to measure the corporate performance. In order to catch these intertemporal effects, this study uses multi-lag regression models. The sample is composed of Taiwanese listed companies, including TSE companies and OTC companies, during 1996 to 2005. The empirical results are as follows: 1. The coefficient on VAIC variable in the multi-lag regression model is less the same coefficient in the concurrent model, but the explanation power of the multi-lag regression model is higher than that of the concurrent model. This means that the coefficient on VAIC variable in the concurrent model overestimates the effect of Intellectual Capital on the corporate performance and the coefficient on VAIC variable in the multi-lag regression model can measures this effect more precisely. The multi-lag regression model can avoid the omitted variable problem encountered in the concurrent model. 2. After decomposing VAIC into Value Added Capital Coefficient (VACA), Human Capital Coefficient (VAHU), and Structural Capital Coefficient (STVA), this study also finds that the intertemporal effects of VACA and VAHU on M/B lasts five years and two years respectively. Therefore, the contribution of intellectual capital to the corporate performance comes mainly from physical Capital, and human Capital is the second important factor. Also, the explanation power of three-capital model is higher than VAIC model. These results are robust in adding R & D expenditures, advertising variables tests and replacing M/B by ROA, ROE tests.
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Lee, I.-chen, and 李怡禛. "The relationship between intellectual capital and organizational performance: Higher education perspective." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/33154061152100246863.
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博士國立政治大學
企業管理研究所
95
In the age of knowledge economy, the value of an organization has shifted from land, factories, equipments and other tangible assets to Intellectual Capital (IC). IC refers to the total sum of knowledge, technology, relationship and mechanism that could increase the competitiveness and market value of an organization. The three main components of IC are human capital, structural capital, and relational capital. In the past, although existing, these three capitals were neglected because financial figures in the accounting system could not capture their value. The purpose of this study is to explore IC in higher education and verify the relationship between the three capitals and school performance of 132 higher education institutions in the U.S. By using the 2003-2006 databases from US NEWS and Princeton Review, research result shows that more human capital corresponds to more relational capital; more human capital corresponds to better performance. In addition, structural capital does not mediate the relationship between human capital and performance; relational capital has a partial mediating effect on the relationship between human capital and performance; and structural capital does not mediate the relationship between human capital and relational capital.