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The Impacts of Intellectual Capital on OrganizationalCulture: Moderating Effects of Preretirement Affect 羅麗琴、鄭華清

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The Impacts of Intellectual Capital on OrganizationalCulture: Moderating Effects of Preretirement Affect

羅麗琴、鄭華清

E-mail: 9901141@mail.dyu.edu.tw

ABSTRACT

This study empirically examines the relationship between intellectual capital and organizational culture, and the emotional

characteristics of preretirement for the mod-erator. This study try to discussion the positive emotional, negative emotions and mixed emotions can have impact on relations between the two or not.

The study was through questionnaires survey approach to the Taichung City pre-retirement for civil servants as the research object, recovery of which 300 were excluded because of the subject after the leakage answer, repeat the answer or check the answer is not reasonable and 50 is invalid questionnaires, 250 valid questionnaires for the effec-tive recovery rate was 83.3%

The results of this study found that intellectual capital in the three dimensions were positively correlated with each other. Human capital, structural capital and rela-tional capital can have impact on organizational culture. About the moderator , the posi-tive emotional characteristics of preretiremen will affect the relationship between intel-lectual capital and organizational culture. The negative emotional characteristics of pre-retiremen will not affect the relationship between intellectual capital and organizational culture. The mixed emotions of preretiremen will affect the relationship between intel-lectual capital and organizational culture.

Finally, this study practitioners put forward a four-point proposal, 1. to strengthen the organization's intellectual capital accumulation; 2. to enhance the organization of human capital will drive the structural capital and relationship capital; 3.

emphasizing sharing and interaction of organizational culture; 4. and enhance th retirees age of posi-tive emotions, will contribute to organizational culture.

Keywords : intellectual capital、organizational culture、preretirement、affect Table of Contents

中文摘要 ..................... iii 英文摘要 ..................... iv 誌謝辭  ..................... v 內容目錄 ..................... vii 表目錄  ..................... ix 圖目錄  ..................... x 第一章  緒論..................1 第一節  研究背景與動機............ 1 第二節 研究目的............... 3 第三節 研究流程............... 4 第二章  文獻探討................5 第一節  智慧資本............. 5 第二節 人力資本............... 15 第三節 組織文化............... 19 第四節 屆齡退休者情感特質......... 27 第五節 智慧資本與組織文化關係之研究..... 43 第三章  研究方法............... 45 第一節  研究架構............... 45 第二節 研究假設............... 46 第三節 變數衡量及操作性定義......... 49 第四節 問卷設計............... 54 第五節 正式問卷施測............. 56 第四章  資料分析結果............. 59 第一節  樣本資料背景分析........... 59

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第二節  智慧資本、組織文化與情感特質之敘述統計 62 第三節  智慧資本與組織文化之相關分析..... 68 第四節  智慧資本、組織文化與情感特質之迴歸分析 70 第五節  假設檢定............... 73 第五章  結論與建議.............. 75 第一節  結論................. 75 第二節  建議................. 77 第三節  研究限制與未來研究方向....... 79 參考文獻 ................... 81 附錄  研究問卷................ 99

表目錄

表 2- 1 無形資產監測系統評量指標..........12 表 2- 2 Stewart智慧資產評?指標..........13 表 2- 3 資策會智慧資本構面衡?指標.........14 表 2- 4 人力資本觀點摘要..............17 表 2- 5 人力資本的內涵...............18 表 2- 6 組織文化構面................26 表 2- 7 情緒定義表.................29 表 2- 8 情緒分級表.................32 表 2- 9 公務人員退休法...............39 表 3- 1 人力資本之操作性定義............49 表 3- 2 結構資本之操作性定義............50 表 3- 3 關係資本之操作性定義............51 表 3- 4 組織文化之操作性定義............51 表 3- 5 情感之操作性定義 ..............53 表 3- 6 信度分析摘要表 ...............57 表 3- 7 正式問卷之效度分析表............58 表 4- 1 基本背景變項百分比次數分配表 ........61 表 4- 2 智慧資本整體及各構面敘述統計分析 ......63 表 4- 3 組織文化整體及各構面敘述統計分析 ......65 表 4- 4 情感特質整體及各構面敘述統計分析 ......67 表 4- 5 智慧資本與組織文化相關分析摘要表 ......69 表 4- 6 智慧資本、組織文化與情感特質迴歸分析摘要表. 72 表 4- 7 假設驗證結果................ 74 圖目錄

圖 1- 1 研究流程圖.................4 圖 2- 1 智慧資本知識觀點學派樹狀圖.........8 圖 2- 2 智慧資本的概念圖..............9 圖 2- 3 Edvinsson and Malone之市場價值架構圖..10 圖 2- 4 McElroy智慧資本架構圖 ..........11 圖 2- 5 情感概念示意圖.............. 28 圖 2- 6 情感雙因子結構模型 ............36 圖 2- 7 情感兩極圖................ 37 圖 2- 8 退休前後七個階段............. 41 圖 3- 1 研究架構圖................ 45 REFERENCES

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