The Contribution That Internal Control Systems Make Towards Strengthening Research Of The Intellectual Capital Evaluation – A Case Study Of Network Governance In The Chien Kuo Construction Group

• Main Authors: Huang,Shouchen, 黃守丞
• Other Authors: Wang,Mushun
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/66413120914494895371

碩士 === 開南大學 === 商學院碩士在職專班 === 100 === The present study uses a case study of network governance in the Chien Kuo Construction Group to examine a situation where a business enterprise is conducting its business operations and transaction behavior in compliance with internal control mechanisms, and is applying suitable preventive and remedial action to obtain improvements in managerial performance with respect to defective work flow. The study is based on observation of the positive impact on firms’ intellectual capital of risk management methods, acting through the benefits obtained from measures taken to improve managerial performance (while taking into account the special characteristics of individual industries). A combination of theoretical inference, in-depth interviews and induction is used, in combination with measures to improve operational work flow, to examine how internal control systems operate to affect the relationship between knowledge management, managerial performance and intellectual capital. The present study finds that internal controls act to improve intellectual capital evaluation through operational management, knowledge conversion and feedback, and confirms that there is a positive correlation between internal control and intellectual capital. The study also finds that, through improvements in network governance, a parent company can design a managerial performance feedback mechanism for its subsidiaries that focuses on financial performance and work flow performance as the main control items, providing systematic management experience feedback and transforming this feedback into management know-how that can contribute to an ongoing increase in the firm’s intellectual capital.