Title page for 93427024


[Back to Results | New Search]

Student Number 93427024
Author Chiung-Neng Wang(王炯能)
Author's Email Address No Public.
Statistics This thesis had been viewed 2535 times. Download 1555 times.
Department Graduate Institute of Human Resource Management
Year 2005
Semester 2
Degree Master
Type of Document Master's Thesis
Language zh-TW.Big5 Chinese
Title The Relationship between Human Capital and Organizational Financial Performance
Date of Defense 2006-06-16
Page Count 71
Keyword
  • compensation
  • human capital
  • organizational performance
  • training
  • Abstract The current study examined the relationship between human capital and organizational financial performance. In order to modify the shortage of Likert scale and questionnaire , this study chooses secondary data. Research data are collected from 150 companies in Taiwan during 1999 to 2004. The results show that human capital index such as employee age, employee tenure, employee education, training investment(training budget per employee), compensation per employee, compensation revenue ratio and compensation expense ratio exhibited a significant effect on organizational financial performance such as Value Added, Human Capital ROI, Revenue Per Employee and Profit Per Employee. The results also show that training investment can influence organizational financial performance in the same period. In addition, the results of regression analysis data showed that employee tenure exhibited a curvilinear (U-shaped) effect on M/B Ratio.
    Table of Content 第一章、緒論1
    第一節、研究動機1
    第二節、研究目的3
    第二章、文獻探討4
    第一節、人力資本4
    第二節、人力資本衡量指標7
    第三節、人力資本與組織財務績效11
    第三章、研究方法17
    第一節、研究架構17
    第二節、研究樣本18
    第三節、研究變數與研究假設20
    第四節、研究工具24
    第四章、研究結果25
    第一節、樣本基本資料分析25
    第二節、迴歸分析31
    第三節、小結47
    第五章、結論與建議50
    第一節、結論50
    第二節、討論53
    第三節、實務意涵55
    第四節、研究限制與後續研究建議57
    參考文獻58
    附錄68
    Reference 1.吳至慧,2001。企業特性、人力資本、產業環境與組織創新相關性研究,高雄:國立中山大學人力資源管理研究所碩士論文。
    2.吳秀娟,2000。企業市場價值與淨值差異影響原因之研究-以我國資訊電子業為例,台北:國立政治大學會計學系碩士論文。
    3.李驥芳,2005。以知識管理建立企業智慧資本,中國生產力中心。
    4.周文賢,2004。多變量統計分析:SAS/STAT使用方法,台北, 智勝文化。
    5.周淑儀,2003。人力資本、薪資與組織績效-以電子業為例,桃園:國立中央大學人力資源管理研究所碩士論文。
    6.林士民,1995。訓練移轉配合人力資源政策與實務對組織績效影響之實証研究-以通過 ISO 9000 系列品保認証的製造業為例,高雄:國立中山大學人力資源管理研究所碩士論文。
    7.林子靖,2003。人力資本、六個標準差管理與人力資源管理效能關係之研究,台南:長榮大學經營管理研究所碩士論文。
    8.林佳頤,2005。公務人員訓練移轉成效之相關研究-以中高階公務人員管理課程為例,台北:國立台灣科技大學技術及職業教育研究所碩士論文。
    9.林怡芳,2002。市場價值與帳面價值之差異探討-以IC設計公司為例,台北:國立台灣大學會計學研究所碩士論文。
    10.林鈺傑,2004。智慧資本與經營績效關係之實證研究,台北:國立政治大學會計學系碩士論文。
    11.林澄貴,2001。知識管理、工程專業人員核心能力與工作績效關係之研究-以中鋼公司為例,高雄:國立中山大學人力資源管理研究所碩士論文。
    12.林家瑜,2003。高科技產業教育訓練與非典型工作安排之關聯性探討-以新竹科學工業園區為例,高雄:國立中山大學人力資源研究所碩士論文。
    13.洪啟方,2003。工作滿足與員工離職傾向關係之研究,台北:國立台灣師範大學工業科技教育研究所碩士論文。
    14.莫菲譯(Karl Erik Sveiby 原著),1999。無形資產致勝策略-微軟、網景、昇陽等成功企業的新財富,台北, 圓智文化。
    15.唐薇娟,2002。個人特徵、組織情境特徵與第一線員工服務態度之關聯性研究-以連鎖業為例,桃園:中原大學企業管理研究所碩士論文。
    16.徐永昌,2000。企業願景、企業文化、員工生涯發展與組織承諾之關係研究─以台灣製造業為例,台南:國立成功大學企業管理學系碩士論文。
    17.張文菁,2001。企業特性、人力資本、產業環境與組織績效之相關性研究,高雄:國立中山大學人力資源管理研究所碩士論文。
    18.莊奕琦,1995。1995年諾貝爾經濟獎盧卡斯─當代總體經濟學大師,科學月刊,312。.
    19.郭章方,1991。人力資源會計與資訊管理之應用,台北:清華管理科學圖書中心。
    20.陳文獻,2004。人力資本投資與組織績效之關聯,桃園:國立中央大學人力資源管理研究所碩士論文。
    21.陳正平等譯(Robert S. Kaplan, D. P. N.,2004。策略地圖:串聯組織策略從
    形成到徹底實施的動態管理工具,台北:臉譜出版。
    22.陳哲彥,1997。人力資源管理與組織績效之關係-本土及外資企業的比較,高雄:國立中山大學人力資源管理研究所碩士論文。
    23.陳高貌,2004。人力資本因果模糊性與組織績效關係之研究-不動產仲介業之實證,台北:國立台北大學企業管理學系博士論文。
    24.黃聖茵,2004。組織之人力資本對市場價值及財務績效影響之研究,台北:國立政治大學會計學系碩士論文。
    25.楊文翔,2003。競爭策略、人力資源管理與市場績效的關係,台北:國立臺灣大學會計學研究所碩士論文。
    26.楊鴻仁,2004。人力資本、薪酬與組織績效之關聯-跨產業之縱貫性研究,桃園:國立中央大學人力資源管理研究所碩士論文。
    27.溫士賢,200。研發、廣告與人力支出和企業價值之關聯性探討-以台灣上是上櫃公司為例,台北:國立台灣大學會計系碩士論文。
    28.溫詩彥。2003。企業智慧資本影響因素之實證研究,台中:東海大學企業管理學系碩士論文。
    29.廖俊杰,2004。智慧資本投入、產出與企業價值的因果關聯研究-以本國製造業為例,台北:國立台北大學企業管理學系博士論文。
    30.趙子沛,2002。人力資本資訊揭露與市場績效關聯性之研究,嘉義:國立中正大學會計學研究所碩士論文。
    31.劉俊昌,1999。企業文化契合度與留職傾向之研究-以中國石油公司為例,高雄:國立中山大學企業管理學系碩士論文。
    32.蔡欣嵐,2001。工作特性、人格特質與工作滿意度之關係-以半導體業為例,桃園:國立中央大學企業管理學系碩士論文。
    33.蔡惠貞,2004。智慧資本與平衡計分卡相關性之研究-以台灣製造業為例,台南:國立成功大學會計學系碩士論文。
    34.Abraham, K. F., H.,1987. Job Duration, Seniority and Earnings, American Economic Review, 77(4):278-297.
    35.Barney, J.,2002. Gaining and Sustaining Competitive Advantage( Second Edition), Prentice Hall.
    36.Bassi, L. J., and Van Buren, M. E.,1999. Valuing Investment in Intellectual Capital, International Journal of Technology Management, 18(5/6/7/8):414-432.
    37.Bassi, L. J., Ludwig J., McMurrer D. P., and Van Buren, M. E., 2002. Profiting from Learning: Firm-Level of Training Investments and Market Implications, Singapore Management Review 24(3):61-76.
    38.Becker, B. E., Husield, M. A., and Ulrich, D.,2001. The HR Scorecard:Linking People, Strategy, and Performance. Harvard Business School Press.
    39.Becker, G. S.,1964. Human Capital, A Theoretical and Empirical Analysis with Special Reference to Education, Chicago, IL: NBER, University of
    Chicago Press.
    40.Bierman, L. G., R., 1995. Striler replacement:A law, economics, and negotiations approach, Southern California Law Review, 68:363-396.
    41.Bird, A., and S. Beechler.,1995. Links between business strategy and human resource management strategy in U.S.-based Japanese subsidiaries: an empirical investigation, Journal of International Business Studies, 26(1):23-46.
    42.Bishop, John H., 1994. The Impact of Previous Training on Productivity and Wages’ in Lynch, Lisa M. (eds), Training and the Private Sector:International Comparisons, National Bureau of Economic Research.
    43.Black, S. E., and Lynch, L. M.,1996. Human Capital Investments and Productivity, Technology, Human Capital, and The Wage Structure, 86(2):263-267.
    44.Bontis, N.,2001. Assessing Knowledge Assets: A Review of the Models Used to Measure Intellectual Capital, International Journal of Management Reviews, 3:41-60.
    45.Bontis, N., and J. Fitz-enz.,2002. Intellectual capital ROI: A causal map of human capital antecedents and consequents, Journal of Intellectual Capital, 3(3):223-247.
    46.Bontis, N., Keow, W.C.C. and Richardson, S., 2000. Intellectual capital and business performance in Malaysian industries, Journal of Intellectual Capita , 1(1):85-100.
    47.Bouillon, M. L., Doran B. M., and Orazem P. F.,1996. Human Capital Investment Effects on Firm Returns, Journal of Applied Business Research, 12(1):30-41.
    48.Brooking, A.,1996. Intellectual capital, London, International Thomson Business Press.
    49.Bukh, P. N., Larsen, H. T. & Mouritsen, J.,2001. Constructing Intellectual Capital Statements, Scandinavian Journal of Management, 17:87-108.
    50.Ching-Chien Yang., P.-H. T., Chun-Chung Wei., 2006. A Study of the Factors Impacting ERP System Performance-from the Users' Perspectives, Journal of American Academy of Business, 8(2):161-166.
    51.Coff, R. W.,1997 Human Asset and Management Dilemmas:Coping with Hazards on the Road to Resourced-based Theory, Academy of Management Review, 22(2):374-402.
    52.Davenport, T. O.,1999. Human Capital: What Is It and Why People Invest It. SF, Jossey- Bass.
    53.Delaney, J. T., & Huselid, M.A.,1996. The impact of human resource management practices on perceptions of organizational performance, Academy of Management Journal, 40(1):88-171.
    54.Dess, G. G. P., J. C.,1999. Creating Competitive (Dis)advantage: Learning from Food Lion's Freefall, Academy of Management Executive, 13(3):97-111.
    55.Dzinkowski, R.,2000. The Measurement and Management of Intellectual Capital:An Introduction, Financial Management, 78(2):32-36.
    56.Ed Snape., Tom Redman., 2003. Too old or too young? The impact of perceived age discrimination, Human Resource Management Journal, 13(1):79-89.
    57.Edvinsson, L., and Malone, M.S.,1997. Intellectual Capital: Realizing Your Company's True Value by Finding It’s Hidden Roots, New York: Harper Business.
    58.Evan M Berman, J. P. W., XiaoHu Wang.,1999. Using performance measurement in human resource management, Review of Public Personnel Administration, 19(2): 5-18.
    59.Fernandez, E., Montes, J. M. & Vazquez, C. J.,2000. Typology and Strategic Analysis of Intangible Resources-A Resource-based Approach, Technovation 20:81-89.
    60.Fitz-Enz, J.,1997. Are your human assets outperforming the market, Management Review, 86 Feb.:62-66.
    61.Fitz-Enz, J.,2000. The ROI of Human Capital:Measuring the Economic Value of Employee Performance, American Management Association.
    62.Fredrick Muyia Nafukho, Barbara E Hinton., 2003. Determining the Relationship Between Drivers' Level of Education, Training, Working Conditions, and Job Performance in Kenya, Human Resource Development Quarterly, 14(3):265.
    63.Greg G Wang., Zhengxia Dou., Ning Li., 2002. A systems approach to measuring return on investment for HRD interventions, Human Resource Development Quarterly, 13(2):203-224.
    64.Grossman, R. J.,2000. Measuring Up, HR Magazine, 45:28-35.
    65.Haig R. Nalbantain, R. A. G., Dave Kieffer, Jay Doherty,,2004. Play to your strengths:managing your internal labor markets for lasting competitive advantage.
    66.Hassan Ali., D Roy Davies., 2003. The effects of age, sex and tenure on the job performance of rubber tappers, Journal of Occupational and Organizational Psychology, 76:381-391.
    67.Hermanson, R. H.,1964. Accounting for Human Assets, Occasional Paper.
    68.Hitt, M. A., Bierman, L., Shimizu, K., & Kochhar, R.,2001. Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective, Academy of Management Journal,44(1):13-28.
    69.Hudson, W., 1993. Intellectual Capital:How to Build it, Enhance it, Use it. New York, John Wiley.
    70.Hurwitz, J., Lines, S., Montgomery, B., and Schmidt, J.,2002. The Linkage Between Management Practices, Intangibles Performance and Stock Returns, Journal of Intellectual Capital, 3(1):51-61.
    71.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.
    72.Huselid, M. A., Jackson, S.E., & Schuler, R.S.,1997. Technical and strategic human resource management effectiveness as determinants offirm performance, Academy of Management Journal, 40(1):171-188.
    73.Ichniowski, C., Shaw, K. and Prennushi, G..,1997. The Effects of Human ResourceManagement Practices and Productivity: A Study of Steel Finishing Lines, The American Economic Review, 87:291-313.
    74.Knight, D. J.,1999. Performance measures for increasing intellectual capital, Strategy & Leadership, 27:22-27.
    75.Laura Kohn, Steven C Currall, Annette J Towler, Timothy A Judge. 2005. PAY SATISFACTION AND ORGANIZATIONAL OUTCOMES, Personnel Psychology, 58(3):613-640.
    76.Kris Joseph Knox., Eric C. Blankmeyer., J. R. Stutzman.., 2004. Administrative Compensation and Organizational Performance in Texas Nursing Facilities, Small Business Economics, 22:33-49.
    77.Laker, D. R.,1990. Dual dimensionality of training transfer, Human Resource Development Quarterly, 1(3): 209-223.
    78.LeBlanc, P. V., Rich, J.T., & Mulvey, P.W., 2000. Improving the return on human capital: New metrics. Compensation & Benefits Review 32(1):13-20.
    79.Little, D., 1981. Introduction to Teaching Adults. Module9:Understanding the Adult as Leaner. ERIC NO.ED 208 209.
    80.Lockheed, M. E., Jamison, D. T. and Lau, L. J.,1980. Farmer Education and Farm Efficiency: A Survey In Timothy King ed., Education and Income, 402:136.
    81.Lynn, B. E.,2000. Intellectual capital: Unearthing hidden value by managing intellectual assets, Ivey Business journal, 64(3):48-52.
    82.Mak, M., and S. Akhtar,2003. Human resource management practices, strategic orientations, and company performance: A correlation study of publicity listed companies, Journal of American Academy of Business, 2(Mar):510-515.
    83.Mayo, A.,2001. The Human Value of The Enterprise:Valuing People as Assets:Monitoring, Measuring, Managing. London, Nicholas Brealey Publishing.
    84.Miler, S. M.,1990. The strategic management of technological R & D – an ideal process for the 1990's, International Journal of Technology Management,5(2):63-153.
    85.Mincer, J.,1974. Schooling Experience and Earnings. New York, Columbia University Press for National Bureau of Economic Research.
    86.Nkomo, S. N.,1987. Human resource planning and organization performance:An exploratory analysis, Strategic Management Journal, 8 July/Aug.:387-392.
    87.O'Donnell, D., P. O'Regan, B. Coates, T. Kennedy, and G. Berkery.,2003. Human interaction: The critical source of intangible value, Journal of Intellectual Capital,4(1):82-99.
    88.Pena, I.,2002. Intellectual Capital and Business Start-Up Success, Journal of Intellectual Capital, 3(2):180-198.
    89.Peter Cappelli, David Neumark., 2001. Do "high-performance" work practices improve establishment-level outcomes?, Industrial & Labor Relations Review 54(4):373-375.
    90.Pulic, A., 2000. VAICTM: An Accounting Tool for IC Management, Int. J. Technology Management, 702-714.
    91.Sáenz, J., 2005. Human capital indicators, business performance and market-to-book ratio, Journal of Intellectual Capital, 6(3):374-384.
    92.Schneider B, H. P., Smith DB, Salvaggio N., 2003. Which comes first:Employee attitdues or organizational andmarket performance?, Journal of Applied Psychology, 88:836-851.
    93.Schultz, T. W.,1960. Investment in human capital, Presidential address before the American Economic Association, American Economic Review, 51, March.
    94.Skaggs, B. C., & Youndt M., 2004. Strategic Positioning, Human Capital, and Performance in Service Organizations: A Customer Interaction Approach. Strategic Management of Journal 25:85-99.
    95.Snell, L. S. A.,1999. Toward a theory of human capital allocation and development, Academy of Management Review, 24:31-48.
    96.Stewart, T. A. (1997). Intellectual capital: The new wealth of organizations, New York, Bantam Doubleday Dell Publishing Group, Inc.
    97.Stewart, T. A.,2001. The Wealth of Knowledge: Intellectual Capital and the Twenty-First Century Organization. New York, Currency Doubleday.
    98.Sveiby, K. E.,1997. The New Organizational Wealth- Managing and Measuring Knowledge-Based Assets, Berrett-Koehler Pub. Inc.
    99.Ulrich, Dave., 1997. Measuring Human Resource:An Overview of Practice and a Prescription for Results, Human Resource Management, 36:303-320.
    100.Van Buren, M. E.,1999. A yard stick for knowledge management, Training and Development, 53:71-74.
    101.Weatherly, L. A.,2003. The value of people, HR Magazine, 48(9).
    102.Wright, P. M., Dunford, B. B., & Snell, S. A.,2001. Human Resources and The Resource Based View of The Firm, Journal of Management, 27:701-721.
    103.Zwell, M. & Ressler, R., 2000. Powering the human drivers of financial performance, Strategic Finance, 91(11):40-45.
    Advisor
  • Wen-Jeng Lin(林文政)
  • Files
  • 93427024.pdf
  • approve immediately
    Date of Submission 2006-07-02

    [Back to Results | New Search]


    Browse | Search All Available ETDs

    If you have dissertation-related questions, please contact with the NCU library extension service section.
    Our service phone is (03)422-7151 Ext. 57407,E-mail is also welcomed.