Constructing performance measures of the knowledge value chain

碩士 === 國立中正大學 === 會計學研究所 === 93 === In the era of knowledge economy, the way in which knowledge is managed and applied has become important. Since immediate concrete benefit from implementation of knowledge management can not be observed, it is difficult to measure the performance of knowledge mana...

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Main Authors: Yu-Ching Hsu, 徐玉靜
Other Authors: Chia-Ling Lee
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/56092386965605802301
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spelling ndltd-TW-093CCU003850252016-06-10T04:16:00Z http://ndltd.ncl.edu.tw/handle/56092386965605802301 Constructing performance measures of the knowledge value chain 知識價值鏈績效指標的建構 Yu-Ching Hsu 徐玉靜 碩士 國立中正大學 會計學研究所 93 In the era of knowledge economy, the way in which knowledge is managed and applied has become important. Since immediate concrete benefit from implementation of knowledge management can not be observed, it is difficult to measure the performance of knowledge management, especially for financial reporting purposes. Therefore, the measurement of knowledge management is important for enterprises. Knowledge is an intangible asset which produces new benefit via a cycle within the enterprise. This cycle is a process where knowledge creates value. Therefore, enterprises are starting to emphasize “the chain relation” between activities within the entities. This enables the creation of the concept ‘knowledge value chain.’ This research refers to Michael Porter’s (1985) value chain in constructing the theoretical basis of knowledge value chain. The knowledge value chain emphasizes the interactive relation between the infrastructure aspect and the process aspect of knowledge management. The performance result of knowledge management is expressed via such interaction. With regards to the construction of knowledge value chain performance indicators, we created 23 indicators by modifying the questionnaires of the similar research. We provide evidence with respect to the feasibility of our knowledge value chain structure by sending out questionnaires, created from the indicators described above, to companies listed on the Taiwan Stock Exchange (TSE). The results confirm that the interaction between the infrastructure perspective and the process perspective of knowledge management is significant. Further analysis show that enterprises should especially emphasize 13 of our 23 indicators when establishing performance indicators of knowledge value chain. Chia-Ling Lee 李佳玲 2005 學位論文 ; thesis 76 zh-TW
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description 碩士 === 國立中正大學 === 會計學研究所 === 93 === In the era of knowledge economy, the way in which knowledge is managed and applied has become important. Since immediate concrete benefit from implementation of knowledge management can not be observed, it is difficult to measure the performance of knowledge management, especially for financial reporting purposes. Therefore, the measurement of knowledge management is important for enterprises. Knowledge is an intangible asset which produces new benefit via a cycle within the enterprise. This cycle is a process where knowledge creates value. Therefore, enterprises are starting to emphasize “the chain relation” between activities within the entities. This enables the creation of the concept ‘knowledge value chain.’ This research refers to Michael Porter’s (1985) value chain in constructing the theoretical basis of knowledge value chain. The knowledge value chain emphasizes the interactive relation between the infrastructure aspect and the process aspect of knowledge management. The performance result of knowledge management is expressed via such interaction. With regards to the construction of knowledge value chain performance indicators, we created 23 indicators by modifying the questionnaires of the similar research. We provide evidence with respect to the feasibility of our knowledge value chain structure by sending out questionnaires, created from the indicators described above, to companies listed on the Taiwan Stock Exchange (TSE). The results confirm that the interaction between the infrastructure perspective and the process perspective of knowledge management is significant. Further analysis show that enterprises should especially emphasize 13 of our 23 indicators when establishing performance indicators of knowledge value chain.
author2 Chia-Ling Lee
author_facet Chia-Ling Lee
Yu-Ching Hsu
徐玉靜
author Yu-Ching Hsu
徐玉靜
spellingShingle Yu-Ching Hsu
徐玉靜
Constructing performance measures of the knowledge value chain
author_sort Yu-Ching Hsu
title Constructing performance measures of the knowledge value chain
title_short Constructing performance measures of the knowledge value chain
title_full Constructing performance measures of the knowledge value chain
title_fullStr Constructing performance measures of the knowledge value chain
title_full_unstemmed Constructing performance measures of the knowledge value chain
title_sort constructing performance measures of the knowledge value chain
publishDate 2005
url http://ndltd.ncl.edu.tw/handle/56092386965605802301
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