题名

人力資源管理系統、創新與企業經濟附加價值關聯性之研究

并列篇名

The Relationship between Human Resource Management Systems, Innovation and Firms' Economic Value Added

DOI

10.6656/MR.2006.25.3.CHI.41

作者

楊朝旭(Chaur-Shiuh Young);蔡柳卿(Liu-Ching Tsai)

关键词

人力資源管理系統 ; 智慧資本 ; 創新 ; 經濟附加價值 ; Human resource management system ; Intellectual capital ; Innovation ; Economic value added

期刊名称

管理評論

卷期/出版年月

25卷3期(2006 / 07 / 01)

页次

41 - 68

内容语文

繁體中文

中文摘要

知識經濟時代下,許多學者已開始注意人力資源管理(HRM)系統需要改造,以因應漸趨複雜及變動的環境。過去的策略性HRM文獻指出,HRM活動可以為組織創造競爭優勢,進而增加企業價值或績效。然而目前學術界對於HRM系統到底如何幫助組織創造競爭優勢,仍所知有限。有鑑於此,本研究旨在將創新視為HRM系統與組織績效間的中介變項,探討HRM系統是否有助提昇公司的創新,進而增加公司的經濟附加價值。利用122份針對台灣上市公司所蒐集的問卷資料,採用迴歸及路徑分析(path analysis)進行分析後,發現當公司的HRM系統越接近智慧資本提昇系統,其組織創新越高,進而創造較高的經濟附加價值。本研究之分析結果有助於瞭解HRM系統係如何驅動組織績效,同時對於實務界如何設計支持智慧資本發展之人力資源管理系統,應具有參考價值。

英文摘要

As prior strategic human resource management (henceforth, ”HRM”) studies have pointed out, the HRM activities can add value through competitive advantage to their organization. But little is known about the way that HRM systems create competitive advantage. As such, the goal of the analysis is to introduce innovation as an intermediary variable between HRM systems and organizational performance, and investigate how HRM systems can add value through increases in innovation. Using data from a survey of 122 Taiwanese listed firms, the study used regression and path analyses to examine the specific relationships between HRM systems, innovation and Economic Value Added (EVA). Results demonstrate that innovation is a significant intermediate construct between HRM systems and organizational performance, and thus this study helps us better understand how HRM systems drive corporate value through innovation.

主题分类 社會科學 > 經濟學
社會科學 > 管理學
参考文献
  1. 陳世哲、許淑君(1999)。競爭策略、人力資源管理系統與組織績效之研究。亞太管理評論,4(4),413-429。
    連結:
  2. Abosch, K. S.,J. S. Hard(1994).Characteristics and Practices of Organizations with Broadbanding.ACA Journal,Autumn,6-17.
  3. Arthur, J. B.(1994).Effects of Human Resource Systems on Manufacturing Performance and Turnover.Academy of Management Journal,37(3),670-687.
  4. Barney, J.,P. M. Wright(1998).On Becoming a Strategic Partner: The Role of Human Resources in Gaining Competitive Advantage.Human Resource Management,37(1),31-46.
  5. Barney, J.B.(1991).Firm Resources and Sustainable Competitive Advantage.Journal of Management,17(1),99-120.
  6. Baron, R. M.,D. A. Kenny(1986).The Moderator Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic and Statistical Considerations.Journal of Applied Psychology,51(6),1173-1182.
  7. Becker, B. E.,M. A. Huselid,P. S. Pickus,M. F. Spratt(1997).HR as A Resource of Shareholder Value: Research and Recommendation.Human Resource Management,36(1),39-47.
  8. Bontis, N.(1999).Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field.International Journal of Technology Management,18(5/6/7/8),433-462.
  9. Bontis, N.,C. C. Keow,S. Richardson(2000).Intellectual Capital and Business Performance in Malaysian Industries.Journal of Intellectual Capital,1(1),85-100.
  10. working paper, Melbourne Institute
  11. Bourque, L. B.,E. P. Fielder(1995).How to Conduct Self-Administered and Mail Surveys.Thousand Oaks, CA:Sage.
  12. Bowen, D. E.,E. E. Lawler(1992).Total Quality Oriented Human Resource Management.Organizational Dynamics,21,29-41.
  13. Coleman, J. S.(1988).Social Capital in the Creation of Human Capital.American Journal of Sociology,94,95-120.
  14. Damanpour, F.,W. M. Evan(1984).Organizational Innovation and Performance: The Problem of 'Organizational Lag'.Administrative Science Quarterly,Sep.,392-409.
  15. Delery, J. E.,D. H. Doty(1996).Modes of Theorizing in Strategic Human Resources Management: Tests of Universalistic, Contingency, and Configurationally Performance Prediction.Academy of Management Journal,39(4),802-835.
  16. Deng, Z.,B. Lev,F. Narin(1999).Science and Technology as Predictors of Stock Performance.Financial Analysts Journal,55,20-32.
  17. Dobbs, J. H.(1993).The Empowerment Environment.Training and Development,47(2),55-57.
  18. Edvinsson. L.,M. Malone(1997).Intellectual Capital.New York:Harper Business.
  19. Fisher, G.,M. McAleer(1981).Alternative Procedures and Associated Tests of Significance for Non-Nested Hypotheses.Journal of Econometrics,16(1),103-119.
  20. Fowler, F. J.(1988).Survey Research Methods.Beverly Hills:Sage.
  21. Garvin, D. A.(1993).Building a Learning Organization.Harvard Business Review,71(4),78-91.
  22. Geroski, P. A.(1990).Innovation, Technological Opportunity, and Market Structure.Oxford Economic Papers,42,586-602.
  23. Graham R. C.,K. D. Frankenberger(2000).The Contribution of Changes in Advertising Expenditures to Earnings and Market Values.Journal of Business Research,50,149-155.
  24. Grant, R. M.(1996).Towards a Knowledge-Based Theory of the Firm.Strategic Management Journal,17,108-122.
  25. working paper
  26. Hellstrom, T.,P. Kemlin,U. Malmquist(2000).Knowledge and Competence Management at Ericsson: Decentralization and Organizational Fit.Journal of Knowledge Management,4(2),99-110.
  27. Huselid, M. A.(1995).The Impact of Human Resource Management Practices on Turnover, Productivity, and Corporate Financial Performance.Academy of Management Journal,38(3),635-672.
  28. Ichniowski, C.,K. Shaw,G. Prennushi(1997).The Effects of Human Resource Management on Productivity: A Study of Steel Finishing Line.American Economic Review,87(3),291-313.
  29. Johnson, W. H. A.(1999).An Integrative Taxonomy of Intellectual Capital: Measuring the Stock and Flow of Intellectual Capital Components in the Firm.International Journal of Technology Management,18(5/6/7/8),562-575.
  30. Laursen, K.,N. J. Foss(2003).New Human Resource Management Practices, Complementarities and the Impact on Innovation Performance.Cambridge Journal of Economics,27,243-263.
  31. Lawler, E. E.,S. A. Mohrman,G. E. Ledford(1995).Creating High Performance Organizations: Practices and Results of Employee Involvement and Total Quality Management in Fortune 1000 Companies.San Francisco:Jossey-Bass.
  32. Lazear, E.(2000).Performance Pay and Productivity.American Economic Review,90,1346-1361.
  33. Leana, C. R.,H. J. Van Buren(1999).Organizational Social Capital and Employment Practices.Academy of Management Review,24(3),538-555.
  34. Lehn, K.,A. Makhija(1997).EVA and MVA as Performance Measures and Signals for Strategic Change.Strategy and Leadership,24(3),34-38.
  35. Lev, B.(2001).Intangibles: Management, Measurement, and Reporting.Washington, D.C.:Brookings Institution Press.
  36. Lev, B.(1999).RandD and Capital Markets.Journal of Applied Corporate Finance,11,21-35.
  37. Lev, B.,T. Sougiannis(1996).The Capitalizations, Amortizations, and Value-Relevance of RandD.Journal of Accounting Economics,21,107-138.
  38. Lynch, L.,S. Black(1997).Beyond the Incidence of Training.Discussion paper, University of Oxford, Centre for Economic Performance, No.362.
  39. MacDuffie, J. P.(1995).Human Resource Bundles and Manufacturing Performance: Organizational Logic and Flexible Production Systems in the World Auto Industry.Industrial and Labor Relations Review,48(2),197-221.
  40. Marshall, A.(1890).Principles of Economics.London:Macmillan Press.
  41. McGill, M. E.,J. W. Slocum(1994).The Smarter Organization: How to Build a Business that Learns and Adapts to Marketplace Needs.New York:Wiley.
  42. Michie, J.,M. Sheehan(1999).HRM Practices, RandD Expenditure and Innovative Investment: Evidence from The UK's 1990 Workplace Industrial Relations Survey.Industrial and Corporate Change,8,211-234.
  43. Milgrom, P.,J. Roberts(1995).Complementarities and Fit: Strategy, Structure, and Organizational Change in Manufacturing.Journal of Accounting and Economics,19(2-3),179-208.
  44. Mullin, R.(1996).Knowledge Management: A Cultural Revolution.Journal of Business Strategy,Sep./Oct.,56-59.
  45. Nahapiet, J.,S. Ghoshal(1998).Social Capital, Intellectual Capital, and the Organizational Advantage.Academy of Management Review,23(2),242-266.
  46. Nonaka, I.(1991).The Knowledge-Creating Company.Harvard Business Review,69(6),96-104.
  47. Nonaka, I.,H. Takeuchi(1995).The Knowledge-creating Company: How Japanese Companies Create the Dynamics of Innovation.New York:Oxford Press.
  48. Pedhazur, E. J.(1997).Multiple Regression in Behavioral Research: Explanation and Predication.Worth, TX:Harcourt Brace College Publishers.
  49. Petty, R.,J. Guthrie(2000).Intellectual Capital Literature Review: Measurement, Reporting and Management.Journal of Intellectual Capital,1(2),155-176.
  50. Pfeffer, J.(1994).Competitive Advantage through People: Unleashing the Power of the Workforce.Boston, MA:Harvard Business School Press.
  51. Robbins, S. P.(1990).Organizational Theory: The Structure and Design of Organizations.Englewood, NJ:Prentice-Hall.
  52. Roos, G.,J. Roos,L. Edvinsson,N. C. Dragonetti(1997).Intellectual Capital: Navigating in the New Business Landscape.New York, NY.:New York University Press.
  53. Salas, E. (eds.),T. Dickinson,S. A. Converse,S. I. Tannenbaum,R. W. Swezey (eds.)(1992).Teams: Their training and performance.Norwood, NJ:ABLEX.
  54. Schuler, R. S.(1989).Strategic Human Resource Management and Industrial Relations.Human Relations,42(2),57-84.
  55. Snell, S. A.,D. P. Lepak,M. A. Youndt,P. L. Wright (eds.),L.D. Dyer (eds.),J.W. Boudreau (eds.),G.T. Milkovich (eds.)(1999).Research in Personnel and Human Resources Management: Strategic Human Resource Management in the Twenty-First Century.Stamford:JAI Press.
  56. Snell, S. A.,M. A. Youndt,P. M. Wright,G. Ferris (ed.)(1996).Research in Personnel and Human Resource Management.Greenwich:JAI Press.
  57. Snell, S. A.,P. R. Pedigo,G. M. Krawiec,G. R. Ferris (eds.),S. D. Rosen (eds.),D. T. Barnum (eds.)(1995).Handbook of Human Resource management.Oxford:Blackwell publishers.
  58. Stalk, G.,T. M. Hout(1990).Competing Against Time: How Time-Based Competition is Reshaping Global Markets.New York:Free Press.
  59. Stewart G.(1991).The Quest for Value.New York:Harper Business.
  60. Stewart, T. A.(1997).Intellectual Capital: The New Wealth of Organizations.New York:Bantam Doubleday Dell.
  61. Subramaniam, M.,M. A. Youndt(2005).The Influence of Intellectual Capital on the Types of Innovative Capabilities.Academy of Management Journal,48(3),450-463.
  62. Subramanian, A.,S. Nilakanta(1996).Organization Innovative: Exploring the Relationship between Organization Determinants of Innovation, Types of Innovations, and Measures of Organizational Performance.Omega,24(6),631-647.
  63. Tsai, W.P.,S. Ghoshal(1998).Social Capital and Value Creation: The Role of Intrafirm Networks.Academy of Management Journal,41(4),464-476.
  64. Ulrich, D.(1998).Intellectual Capital=Competence x Commitment.Sloan Management Review,39(2),15-26.
  65. Ulrich, D.(1993).Profiling Organizational Competitiveness: Cultivating Capabilities.Human Resource Planning,16(3),1-17.
  66. Van De Ven, A. H.,R. Drazin(1985).The Concept of Fit in Contingency Theory.Research in Organizational Behavior,7,333-365.
  67. Vandenberg, R. J.,H. A. Richardson,L. J. Eastman(1999).The Impact of High Involvement Work Process on Organizational Effectiveness: A Second-Order Latent Variable Approach.Group and Organization Management,24(3),300-339.
  68. Walsh, J. P.,R. Ungson(1991).Organizational Memory.Academy of Management Review,16,57-91.
  69. Wellins, R. S.,W. C. Byham,J. M. Wison(1991).Empowered Teams.San Francisco:Jossey-Bass.
  70. White, H.(1980).A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity.Econometrica,48(4),817-838.
  71. Wiig, K.,C. Despres (eds.),D. Chauvel (eds.)(2000).Knowledge Horizons: The Present and the Promise of Knowledge Management.Boston:Butterworth Heinemann.
  72. Wright, P. M.,W. S. Sherman,M. A. Wright (eds.),L. D. Dyer (eds.),J. W. Boudreau (eds.),G. T. Milkovich (eds.)(1999).Failing to Find Fit In Strategic Human Resource Management: Theoretical And Empirical Problems.Research in Personnel and Human Resource Management.
  73. Wright, P.M.,B.B. Dunford,S. A. Snell(2001).Human Resources and the Resource-Based View of the Firm.Journal of Management,27,701-721.
  74. Youndt, M. A.(1998).Pennsylvania State University.
  75. Youndt, M. A.,S. A. Snell(2004).Human Resource Configurations, Intellectual Capital, and Organizational Performance.Journal of Managerial Issues,16(3),337-360.
  76. Youndt, M. A.,S. A. Snell(1998).Human resource management, intellectual capital and organizational performance.San Diego:National Academy of Management Meeting.
  77. Youndt, M. A.,S. A. Snell,J. W. Dean,D. P. Lepak(1996).Human Resource Management, Manufacturing Strategy, and Firm Performance.Academy of Management Journal,39(4),836-866.
  78. Yu, J.,K. R. Murphy(1993).Modesty Bias in Self-Ratings of Performance: A Test of the Cultural Relativity Hypothesis.Personnel Psychology,46,357-363.
  79. Zembe, R.(1980).Combine Recognition and Reward.Training,Jul.,12-13.
  80. 李柏靜、康銘元(2002)。如何運用最有效率的智慧金礦-瞭解專利價值創造企業利基。會計研究月刊,204,85-92。
  81. 徐聯恩、謝瑞史(1999)。創新性人力資源管理制度概況及其對企業績效之影響。勞資關係,17(11),40-52。
  82. 黃同圳、劉靜如(1998)。大陸台商人力資源管理優勢化策略探討。中山管理評論,6(3),827-854。
  83. 黃家齊(2000)。人力資源管理系統內部契合類型與組織績效之關聯性研究-全形理論觀點。中山管理評論,8(3),511-536。
  84. 黃家齊(2002)。人力資源管理系統與組織績效-智慧資本觀點。管理學報,19(3),415-450。
  85. 溫金豐(1997)。國立中山大學企業管理研究所。
  86. 劉正田(2002)。無形資產、成長機會與股票報酬關係之研究。會計評論,35,1-29。
  87. 劉正田(2001)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。
被引用次数
  1. 林佩伶(2011)。信用風險評等與內部控制缺失之關聯性。中原大學會計學系學位論文。2011。1-46。