| Summary: | 碩士 === 國立彰化師範大學 === 企業管理學系 === 97 === With the advent of knowledge-based economy age, intangible resources have gradually replaced the conventional tangible ones as an edge tool for enterprises engaging in the highly competitive market. In light of this realization, present day enterprises strive continuously in the creation and accumulation of knowledge to form intellectual capital in their effort of enhancing corporate value. Intellectual capital is now the key factor in determining the cutting edge competitiveness of any enterprise. Nevertheless, the majority of previous researches on intellectual capital have focused more on the structural contents and assessment of value than on the in-depth exploration of the combining impact of intellectual capital with organizational strategy and performance. The present study aims to fill the vacuum by investigating the relatedness of intellectual capital to organizational strategy and performance.
By targeting Taiwan’s top 5000 large companies ranked by China Credit Information Service Ltd., we have selected 600 of them by using stratified random sampling and mailed a questionnaire to each. To ensure that the responses they provided can reflect the actual situation of the targeted companies, we have limited the respondents to the middle/high level executives of the companies. Among all sent questionnaires, 87 (with a 14.5% valid return rate) of them are valid, including 65 manufacturers, and 22 services companies. Major findings of the study are: (1) Accumulation of human capital, organizational capital, and social capital, comprising intellectual capital, are equally valued in the execution of low-cost leadership strategy; (2) Differentiation strategy also places equal emphasis on human capital, organizational capital, and social capital; (3) A positive correlation exists between intellectual capital and organization performance.
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