The Relationships of Human Capital, Structural Capital and Organization Performance

• Main Authors: Wei-Ting Soong, 宋威霆
• Other Authors: Jin-Feng Uen
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/70100632253078195290

碩士 === 國立中正大學 === 勞工研究所 === 91 === The Relationships of Human Capital, Structural Capital and Organization Performance Abstract Accompanying the changes of information technology and economic environment, traditionally the perspective of treating financial and tangible assets as the location of firm’s value has been diminished. What is important will be replaced by the organizational core capacity, knowledge workers, professional knowledge, creative ability and the likes made by intangible capital. Therefore, scholars present a new measure of value measuring and corporate management —“Intellectual Capital”. Intellectual capital is developed to explain the phenomenon that nowadays many firms’ market value exceed their book value. It also assists CEOs to distinguish the important assets inside or outside the companies systemically, or helps firms to create value. Intellectual capital mainly consists of human capital, structural capital and customer capital. It refers to organizational knowledge and intellect may hide in these affairs. If firms want to take advantage of these intangible resources, first they must understand the context of intellectual capital and their articulation, namely the concept “flow”. So the end of this research is to construct the interrelationships and the causality model of elements of intellectual capital, and Linking with organization performance, by statistic approaches to examine the arguments of intellectual capital theory. The research results are described as following: 1.human capital and structural capital has significant effects toward customer capital, standing for if firms pay attention to the storage of human capital and structural capital, it will promote the relationships with customers, cultivate customer capital. 2.the relationships of human capital, structural capital and customer capital can be constructed by different theoretical models, and being discussed more deeply. 3.human capital, structural capital and customer capital have no significant effects to organization performance. The mediation effect of customer capital is not significant, too.