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二、難以辨認多對一或多對多的資源轉換關係是否有綜效存在
由 ICN 轉換圖可看出兩兩資源間的轉換關係，然而，若想了解多對一 或多對多的資源轉換關係，則不易辨別，若完全以轉換數值相加，則可能 忽略了多項資源對某一項轉換間的綜效，意即當兩種以上的資源結合之 後，或許可能創造更大的綜效，但 ICN 僅探討某一項或幾項資源對其他資 源的個別轉換關係，未能說明當資源間因結合創造綜效的情形，因此，單 以 ICN 轉換矩陣較難看出多對一或多對多資源轉換間是否有綜效的存在。
三、轉換數值頇倚賴高階管理人的主觀認知
ICN 研究法為以量化和圖形呈現，其轉換數值的來源必頇倚賴組織高 階管理人的主觀認知，然而，在缺乏客觀衡量標準之下，未來可能在進行 組織間的比較時產生困難，同時，各主管的主觀認知程度不一，可能產生 偏誤。
第三節 建議與未來研究方向
雖然智慧資本的發展源於 1930 年代，大多數人真正意識到其存在始於 Stewart (1994)的文章，此後，來自不同領域，如經濟、策略理論、決策、
哲學和數學的文獻發展，不斷支持著智慧資本管理與衡量方法的推演。然 而，自 1994 以後的十年間，甚少有公司採用智慧資本研究方法，將其列為 公開揭露資訊的公司更少之又少，ICN 研究法的出現對此領域甚為重要，
但仍有挑戰待未來的研究加以突破。本節欲先說明將 ICN 智慧資本導航分 析技術導入醫療產業與傳統醫療管理研究的主要差異，接著，說明本研究 可能的限制及建議未來的研究方向。
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一、本研究方法與傳統醫療管理研究之主要差異
本研究方法與傳統醫療管理研究之主要差異在於以下三點：
(一) 納入無形智慧資本資源考量
傳統醫療管理對於醫院的資源分類多以有形的資源或財務報表上呈現 的資源項目，而本研究協助醫院界定出有形及無形的智慧資本資源，除傳 統的實體資產及資金之外，並發展出人力、組織、關係資本等共五大類資 源，並細分為 Level 2 之 22 項資源，及 Level 3 共 53 項資源。
(二) 協助檢視資源換與運用機制
傳統醫療管理對於資源的運用認為只要擁有資源就能創造價值，而智 慧資本導航觀點強調，資源應在有效的轉換及運用機制下，才能被充份利 用以創造價值。ICN 分析技術的導入，可協助醫院檢視哪些資源為價值創 造的來源，哪些資源為價值沉沒的根源，據此，可針對單項資源所創造的 價值作直接的檢視與管控，同時掌握每一單項資源轉入與轉出之間的平衡 性。
(三) 深入探究資源細項之轉換關係
傳統醫療管理鮮少分析每項資源的流入及流出，而 ICN 分析技術的導 入可協助醫院檢視資源的流向，以及各項資源彼此間的轉換關係對稱性。
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二、建議與未來研究方向
以下提出智慧資本研究和本研究面臨的限制與挑戰，並針對各項挑戰 建議未來的研究發展方向。
(一) 智慧資本分類的統一
就智慧資本研究發展上，最明顯的挑戰是智慧資本在分類法上的不統 一。過去十幾年間，許多提及智慧資本的文獻致力於定義其用詞，以致難 以產生普遍的共識，甚至在最粗略的第一層級資源分類上也難統一，如顧 客資本與關係資本、組織資本與結構資本等分類上的衝突屢見不鮮。未來 若要大多數的公司採用智慧資本的概念，必頇發展出可被普遍接納與理解 的定義，同時需要有兼顧理論與實務的標準化流程。未來，若企業準備揭 露其智慧資本與運用，對各項詞彙定義的周延與互斥性必有更強烈的需求。
(二) 智慧資本分析技術效益衡量與財務指標的整合
就本篇研究所著重的 ICN 研究法而言，主要限制在於難以與財務指標 直接整合。本研究在個案醫院院長的高度支持下，醫院之高階主管全力配 合且執行順利，然而，若要具體衡量其所發揮的效益為何則有其困難，由 於醫院營運目標並非如營利企業在創造利潤極大化，而是在於提升效率、
成本控制、提高醫療品質及醫療服務水準，因此，在量化效益方面，難以 從單方向如營收等績效指標加以衡量，是本研究在效益衡量上的一大限 制。建議未來若要深耕醫療機構的智慧資本管理議題，可結合醫院的策略 制定，展開具體的改善行動方案，並與高階主管共同討論，訂出明確的財 務指標衡量改善效益，方能確切瞭解 ICN 研究法對醫院的資源管理改善幅 度為何，並可由此結論推廣各醫療機構的資源管理技術提升。
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(三) 智慧資本管理在不同組織或不同產業間的比較
本研究率先將 ICN 智慧資本導航技術應用於醫療產業分析，但缺乏其 他個案可相互對照比較亦為限制所在，因此，當前述兩項研究發展逐漸成 熟後，建議未來可將智慧資本管理應用於同產業的不同組織或不同產業間 的比較，以探究不同資源運用方式在各組織或產業間可產生的效益為何，
並萃取更多成功的實務管理技術作為參考。
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