| Summary: | 碩士 === 國立中央大學 === 人力資源管理研究所碩士在職專班 === 94 === Drucker (1993) stated that knowledge is not merely a factor of production like labor, money and land – it is the critical resource today. Knowledge, specifically human capital, is the greatest and most powerful asset, which an organization possesses. It means that the value or contribution each employee can create for the firm. This definition is consistent with the resource-based view of strategic management which underpins our work and which stresses the development of resources which create unique, inimitable, and appropriable value to the firm (Grant, 1996)。
On the basis of this trend, this study follows knowledge-based theory to investigate the relationships among human capital, knowledge sharing, and firm performance. To discuss this issue, this study adopts a sample of 153 Taiwanese listed companies from various industries and organizations by controlling their scope, industry, and firm age.
The results of this study are as follows：(1) Human capital investments have no significant influences on firm performance. (2) Knowledge sharing affects firm performance significantly. (3) On the moderating effects of knowledge sharing, while the higher knowledge sharing, the stronger human capital investments, the better a firm performs.
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