The relationship between information technology application、intellectual capital creation and firm performance

• Main Authors: hui-wen hsieh, 謝惠文
• Other Authors: She-I Chang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/87352800883600096932

碩士 === 國立中正大學 === 會計所 === 94 === The investments in information technology of today’s enterprise had become hugeness in the information-age. Would the enterprises provide better deliveries and customer services by using these technologies? If they could do more effectively on managing their own knowledge through information technologies, they would become more competitive and profitable. At the same time, enterprises would have the ability to reply customers’ need more quickly, and enlarge their corporate value. Our research is focus on the relationship between information technology application, Intellectual Capital (IC) and corporate performance. We examined the large enterprises in Taiwan’s open market by giving their C.E.O questionnaires and collected from their opinions on IT and IC relationships. After we collected the questionnaires, we used Structure Equation Model (SEM) to Analysis and approve our hypothesis. The results of LISREL analysis show that Information Technology applications do not have directly impressions to enterprise performances. However, human capital and fundamental capital elements influentially affects on customer capital, customer capital has positively affect business performances. This output shows that if the enterprises invest more information technology on creating Intellectual Capital, they get more on business performances. Hope our research can give some help to Taiwan’s corporate on investing IT and IC.