| Summary: | 碩士 === 大同大學 === 資訊經營研究所 === 91 === Many service industries provide knowledge in knowledge-based economy age such as the information service industry, but this usually cannot be easily seen from the traditional tangible assets. As a result of this reason, many enterprises gradually start to pay much attention to the concept of intellectual capital. Intellectual capital will to be a kind of criterion for each enterprise. This research is about analyzing the information service industry in Taiwan to build the suitable indicators for intellectual capital.
This paper probed into the definitions and classifications of intellectual capital and the development of domestic information service industry and the importance of intellectual capital to this industry from the literature review. The study stands on 106 indicators published by MIC and was compared to other scholars’ indicators with frequent distribution to get the initial 83 important intellectual capital indicators. Those indicators spilt into four dimensions such as human capital, process capital, innovation capital, and customer capital. Through the data collecting, then the statistical analyses, for instance, factor analysis of principal component analysis(PCA), get the suitable indicators for the domestic information service industry. The result expects to find a set of effective intangible assets measurement monitor for the knowledge service industry.
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