第五章 研究結果分析與討論
第三節 研究限制與未來研究建議
本研究以人力資本、結構資本、以及關係資本三大智慧資本內涵來 分析高等教育經營績效之影響。為釐清本研究之範圍，本節將說明本研 究所涵蓋之產業、高等教育類型之範圍。
在產業研究範圍上，除奠基於過去智慧資本理論在企業界的研究結 果，在高等教育情境重新驗證，試圖詮釋智慧資本在高等教育或非營利 組織之績效檢定模式差異，故本研究僅針對高等教育機構進行實證，相 關研究限制與未來研究建議如下：
一、研究限制
本研究之目的在於探討智慧資本三大內涵對高等教育組織經營績效 之關係。研究範圍具有延伸智慧資本應用領域之開創性，研究過程雖力 求客觀與嚴謹，但仍有以下研究限制。
1.由於本研究資料來源為美國兩大高等教育資料庫，且為符合因果關係 的推論，選擇了連續四年之縱斷面資料進行分析，受限於資料庫指標，
在各資本代理變數選擇上恐有未及理論意涵完整之處。
2.本研究對象層次在組織層次，即以大學機構為分析單位，為兼顧指標 完整性與時間連續性，再交集兩大資料庫之後，最後分析樣本數僅 132 所，此結果可能降低研究結果的一般化能力。
3.由於教育組織在導入企業管理觀念後，始正視管理績效與效能議題，
本研究為使教育組織管理標竿之探討得以與管理理論對話，選擇美國 與我國國品獎得主推行全面品質管理之管理經驗和具體行為探討其智 慧資本之形成與內涵，對一般大眾印象中之名校則無涉獵，研究個案 經驗之一般化程度程度有待探討。
二、未來研究建議
在未來研究方面，本研究有以下建議：
(一)強化結構資本意涵與衡量
結構資本在理論內涵上一直是相當龐雜的概念，本研究在此構念的 驗證上未獲支持，雖然分析學校樣本有七成為百年以上歷史，在過去創 校或發展階段應歷經軟硬體較缺乏的時期，但憑藉高素質教師與學生，
長期以來仍創造相當良好的聲望，因此，結構資本在高等教育之內涵與 角色重要性仍有待進一步研究。
(二)納入更多代理指標進行衡量
本研究受限於資料庫指標，在各變數代理變數選擇上恐未臻完善，
效度亦有相當努力之空間。例如人力資本在教師方面應可增加教師學經 歷資料或職級比率，結構資本在研究資源的投入方面亦有改進空間，關 係資本除了學生之外，還可納入其他利害關係人指標。未來可持續從其 他調查資料庫中尋找更為多元適當之指標納入三大資本進行衡量與驗證。
除此之外，本研究初步在各資本下歸納數項指標進行分析，但對於每一 項指標對該資本之權重並未進行探索，未來在指標蒐集更為周延時，或 可進一步針對各指標之重要性進行分析。
(三)擴大母體與樣本
在母體與樣本選擇上，本研究選擇已有長年調查並具公信力之美國 高等教育進行分析，未來可以國內大學為對象，持續蒐集國內各大學客 觀指標進行驗證。除此之外，歐洲各大學應歐盟要求已開始導入智慧資 本管理系統，各校後續發展亦可成為未來持續追蹤之個案。
(四)年份績效與智慧資本之變化
本研究僅以跨年度資料與因徑模式探討智慧資本三大內涵之互動與
組織績效之關係，未來可進一步分析各智慧資本中長期(五年或十年)之 變化，以及組織績效中長期變化之對應關係。
(五)納入組織策略對智慧資本之影響
智慧資本研究一直在分類、內涵與創造累積上進行相當多的探討，
但從許多實務個案中可看出組織策略在智慧資本系統觀所扮演的角色及 影響似乎較為模糊，未能有具體陳述或實證，建議未來可針對組織策略 改變與智慧資本累積之動態關係進行長期研究。
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