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本研究的個案公司為台灣傳統中小企業轉型半導體產業的標竿企 業，但本研究未廣泛性的針對每一個中小企業轉型成功的企業做深入 探討，後進學術研究除了可以針對不同中小企業轉型成功的標竿企業 進行相關研究之外，亦可集中研究特定產業的數家轉型成功的標竿企 業，擴大樣本數並探討成功企業在人才發展實務上的機制作為，作一 綜合性的比較。
2. 研究取向從質性研究延伸至量化之研究方式
本研究採個案研究法屬於質性研究，尚未能進一步進行量化分析 之工作，後進學術研究可以以本研究歸納出人才發展機制架構，對各 中小企業作一廣泛性的研究調查，以釐清各變項對於人才發展機制的 相互關係。
第二節 第二節 第二節
第二節 研究限制 研究限制 研究限制 研究限制
根據本研究之研究方案產生的研究限制如下：
一、 透過採用訪談及個案公司歷史檔案獲取相關資訊，但本研究研究個案 公司期間從 1988 到 2012 年，涵蓋期間久，而成立之初的歷史資料未 完整，雖竭力克服困難，以訪談方式補充當年歷史資料不足的現象，
但難免仍受到受訪者的個人記憶影響。
二、 採用訪談獲取資料，雖訪談方式竭力避免主觀意識，但難免受到受訪 者主觀回答及措辭用語之影響，恐有偏誤。
三、 個案研究法分析之資料，就受訪對象所陳述的事實進行資料分析，因 受限於外部效度，可能無法擴展解釋於其他產業或企業。
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(2) 期刊
期刊期刊期刊、、、、會議會議會議會議、、、、學位論文學位論文學位論文學位論文陳明璋（1996)。企業轉型的策略與成功關鍵。貿易週刊。1690 期頁 18-21。
黃柏喻（2006)。職能冰山模型與績效之探討。國立中興大學企業管理學系碩士論 文，台中市。
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