研究建議

一、本研究從以往智慧資本存量概念，以創新力代理變數為創新資本的執行，建議 以後將智慧資本從本質上分成存量與流量，本質觀察綜效的驅動。

二、本研究為跨公司研究，故取樣期間不長，唯智慧本為一累積類存量資本，時間 越長所累積的存量越多，對組織績效應有更顯著影響，故建議後續學者將研究期間因素 也考慮進去。’

三、建議後續學者可以擴大研究樣本，不僅僅探討台灣資訊科技產業上市公司，進 而推導出智慧資本間是否存在綜效。

四、對於公司績效之衡量，本研究只選擇 ROA、Tobin’s Q 做為指標，建議後續學 者可以在納入其它如存貨指標、管銷費用指標、外部環境指標等；或是其它非財務性指 標，如市場占有率、產品品質、顧客滿意度等，使研究結果更臻完備。

63

參考文獻

英文部分：

1. Baruch L. and Theodore S., The capitalization, amortization, and

value-relevance of R&D, Journal of Accounting and Economics 21, 107-138, USA, 1996.

2. Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models, Management Decision 36 (2): 63-76.

3. Brooking, A., Intellectual Capital: Core Assets for the Third Millennium Enterprise, Thomson Business Press, London, United Kingdom, 1996.

4. Bukh, P. N., H. T. Larsen, and J. Mouritsen, Constructing intellectual capital statements, Scandinavian Journal of Management 17: 87-108, 2001.

5. Bukh, P. N.,The relevance of intellectual capital disclosure: A paradox?, Accounting, Auditing & Accountability Journal 16 (1): 49-56, 2003.

6. David A. and Baruch L., The value-relevance of intangibles: The case of woftware capitalization, 1998.

7. David H. L., Intellectual capital and its measurement, College of Business, Utah State University, 1997.

8. David L. D., The role of R&D intensity, technical development and absorptive capacity in creating entrepreneurialwealth in high technology start-ups, Journal of Engineering and technology management, J. Eng. Technol. Manage. 18 29–47, USA, 2001.

9. Deeds, D. L., The role of R&D intensity, technical development and absorptive capacity in creating entrepreneurial wealth in high technology start-ups, Journal of Engineering and Technology Management 18 (1): 29-47, 2001.

10. Dzinknowski, R, The measurement and management of intellectual capital, Management Accounting (February): 32-36, 2000.

11. Edvinsson L., and P. Sullivan, Developing a model for managing intellectual capital, European Management Journal 14: 356-364, 1996.

12. Edvinsson L.＆Malone M.S, Intellectual Capital：Realizing Your Company’s True Value by Finding Its Hidden Roots, 1997.

13. Financial Management Accounting Committee, The Measurement and Management of Intellectual Capital: An Introduction, New York: International Federation of Accountants, 1998.

14. Horibe, F. (1990), Managing Knowledge Workers, New York, NY：John Wiley and Sons, Inc.

15. Hudson, W. (1993), Intellectual Capital: How to Build it, Enhance it, Use it, John Wiley

& Sons,New York, NY.

16. Hsuehchang T. and Mingshu H., Intangible Capital, Earnings and Stock Valuation of

64

Electronics Companies: Empirical Evidence from TaiwanIntangible Capital, Earnings and Stock Valuation of Electronics.

17. James G., The management,measurement and the reporting of intellectual capital, Journal of Intellectual Capital, Vol. 2 No. 1 pp. 27-41, Sydney, Australia, 2001.

18. J. Mouritsen, H.T. Larsen and P.N. Bukh, Valuing the future:intellectual capital

supplements at Skandia, Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 399-422, 2001.

19. Johnson, W. H. A., An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm. International Journal of

Technology Management 18: 562-575, 1999.

20. Kaplan, R. S., and D. P. Norton., The balanced-scorecard: Measures that drive performance, Harvard Business Review (January-February): 71-79, 1992.

21. Kaplan, R. S., and D. P. Norton, The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, 1996.

22. Kaplan, R. S., and D. P. Norton, The Strategy - Focused Organization, Harvard Business School Press, 2001.

23. Knight, D. J., Performance measures for increasing intellectual capital, Strategy &

Leadership 27 (March-April ): 22-27, 1999.

24. Leandro, C., et al., Accounting for Intangibles: A literature review, Journal of Accounting Literature Vol. 19, pp.102-130, Mexico, 2000.

25. Leandro C., et al., The value relevance and managerial implications of intangibles: A literature review, Europe, 1999.

26. Leif E. and Patrick S., Developing a Model for Managing Intellectual Capital, European Management Journal Vol. I4, No. 4, pp. 356--364, California, USA,1996.

27. Leif E., Developing Intellectual Capital at Skandia, Long Range Planning, Vol. 30, No. 3.

Pp. 366 to 373, 1997.

28. Lev, B., and T. Sougiannis, The capitalization, amortization and value relevance of R&D, Journal of Accounting and Economics 21: 107-138, 1996.

29. Lee, K., and A. V. Witteloostuijn, Human capital, social capital, and firm dissolution, Academy of Management Journal 41 (4): 425-440, 1998.

30. Niamh b. and Brenda C., Journal of Intellectual Capital, Vol. 1 No. 3, pp. 206-240. MCB University Press, 1999.

31. Nick B., Managing organizational knowledge by diagnosing intellectual capital: framing and advancing the state of the field, Int. J. Technology Management, Vol.18, Nos. 5/6/7/8, McMaster University, Hamilton ON Canada L8S 4M4, 1999.

32. Nick B., Intellectual capital: an exploratory study that develops measures and models, Management Decision 36/2 [1998] 63–76, London, Ontario, Canada, 1998.

65

33. P.N. Bukh, H.T. Larsen and J. Mouritsen, Constructing intellectual capital statements, Scandinavian Journal of Management, 1999.

34. Per N. B., Commentary The relevance of intellectual capital disclosure: a paradox?, Accounting, Auditing & Accountability Journal Vol. 16 No. 1, pp. 49-56, Denmark, 2003.

35. Richard P. and James G., Intellectual capital literature review Measurement, reporting and management, Journal of Intellectual Capital, Vol. 1 No. 2, pp. 155-176, Hong Kong and Australia, 2000.

36. Steswart, T., The Wealth of Knwledge：Intellectual Capital and the Twenty-first Century Organization, 1st ed., N. Y.：Doubleday, p.13, 2001.

37. Sveiby, K. E., The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets, 1997.

38. Thomos S., T. A., Intellectual Capital: The New Wealth of Organizations, Bantam Doubleday Dell Publishing Group, Inc., 1997.

39. William H. A. Johnson, An integrative taxonomy of intellectual capital:

measuring the stock and flow of intellectual capital components in the firm, Int. J.

Technology Management. Vol. 18, Nos. 5/6/7/8, Canada, 1999.

中文部分：

66

10. 王文英，李佳玲，我國資訊電子業之企業重要智慧資本－外部資訊使用者與內部人 士之觀點，當代會計，第九卷第一期，第 33-68 頁，民國 97 年。

11. 林子銘、連俊瑋，知識管理：台灣企業二十一世紀生存必要之道，資訊管理學報，

第九卷專刊，民國 89 年。

12. 王文英，張清福，我國資訊電子業之企業重要智慧資本－外部資訊使用者與內部人 士之觀點，會計評論，第 39 期，第 89-117 頁，民國 93 年。

13. 李正文，黎子華，以智慧資本觀點評估台灣 IC 設計產業之財務經營績效，中原企管 評論，第七卷第二期，第 1-28 頁，民國 98 年。

14. 邱垂昌，洪福讚，在不同企業生命週期下智慧資本與企業價值關聯性之研究，當代 會計，第九卷第二期，第 201-236 頁，民國 97 年。

15. 洪嘉聲，黃瑞靜，智慧資本對公司股價之影響─以台灣高科技產業為例，朝陽商管評 論，第七卷第一期，第 89-117 頁，民國 97 年。

16. 凌雅慧，洪菱，智慧資本管理如何影響組織績效：以智慧資本為中介變數，人力資 源管理學報，第 10 卷第 1 期，第 1-27 頁，民國 99 年。

17. 王文英、李佳玲，策略、智慧資本觀點下之價值鏈活動與財務績效關連性：台灣資 訊電子業之實證研究，會計評論，第 47 期，第 89-121 頁，民國 97 年。

18. 凃貞如等，關係資本對知識整合能力與組織創新績效之影響：以吸收能力為干擾變 項，臺灣企業績效學刊，第 3 卷第一期，第 121-149 頁，民國 98 年。