| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 94 === Abstract
In the era of knowledge econmy, physical capital, for example land, equipments, and plants, is no longer the sources of competitive superiority. Intellectual capital has become the most important element of competitiveness. The purpose of this research is to investigate the association between intellectual capital and productivity, we base on “Economic Value Added” proposed by Stern et al(1995) and a production function of Cobb-Douglas; moreover, according to “The Skandia Intellectual Capital Navigator”, we will from four dimensions, human, renewal and development, process and customer dimensions to research the effect of intellectual capital on productivity.
This study analyses the infotmation and Electronic Industry on TSE from 1998 to 2004. Statistical method includes multi-regression analysis and Pearson correlation analysis. The study results are presented that employee wage expenditure, bonus to employees, research & development expenses, patent rovalties and administrative expense are significantly positively associated with productivity. Considering the variation of the Economic and dividing 1998-2004 into 1998-2000 and 2001-2004, we can find that the effect of intellectual capital on productivity in 2001-2004 is greater than the effect of intellectual capital on productivity in 1998-2000.
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