學術價值鏈的建構及發展：知行合一論

The Construction and Development of Academic Value Chain: ?Knowing and Doing? Method

10.6504/JMBR.202012_37(4).0001

吳安妮(Anne Wu)

學術價值鏈 ； 整合性策略價值管理系統 ； 平衡計分卡 ； 作業價值管理 ； 策略性智慧資本

管理學報

37卷4期（2020 / 12 / 01）

285 - 306

繁體中文

對管理學界而言，如何將「學術研究」、「實務運用」及「教學」整合一體，俾創造管理知識之價值及影響力，已是不容忽略之課題。本文主要以「管理會計」為例來說明，透過長期「學術價值鏈」之整合，進而發展出整合體系名為「整合性策略價值管理系統（ISVMS）」，此系統包括四個核心的管理會計技術：「SO計分卡」、「平衡計分卡（BSC）」、「作業價值管理（AVM）」及「策略性智慧資本（SIC）」等技術。又本文以BSC及AVM此二項核心技術來探討其「學術價值鏈」之相關內容，包括：學術價值鏈之建構及發展、學術研究地圖之形成、實務運用之SOP化、創新教學之建構及八大產出之形成等具體內容。最後探討ISVMS未來之發展方向：主要以AVM為主軸，以AVM產生之「原因及結果」整合資訊，來進行四件事情：1.檢視SO計分卡形成「創新策略」之合理性，2.提供攸關資訊給BSC來執行「創新策略」，3.協助「策略性智慧資本」之評估與預測，及4.協助建構ISVMS之「大數據」及「AI預測」。本研究結果顯示：ISVMS之「學術研究」（知）、「實務運用」（行）及「創新教學」（知行合一）整合後之主要效益包括五點：（1）學術面：創造新知識及新理論，（2）學術面：發展創新性及獨特性的學術研究，（3）智財權面：發展創新專利、IT系統及商標，（4）實務面：為產業界之轉型及升級注入新動能，及（5）教育面：增強學生之專業能力及就業競爭力。

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