Intellectual capital in strategic management

• Main Authors: Yan-Shing Lin, 林彥興
• Other Authors: Tzy-Yih Hsiao
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/16088372205028910789

碩士 === 逢甲大學 === 會計所 === 98 === However, combination of resource-based theory (resource-based theory; RBT) and the strategy is more related to lack of evidence (Lieberman and Montgomery, 1988; Seetoo, 1995). Therefore, the purpose of this study combined RBT with IC perspective to explore relationship of intellectual capital and creation of value, based on Grant’s ”resource-based approach to strategy analysis framework” to develop “Resource Thinking Strategy Aanalysis (RTSA)”, probed the process of resources and strategy. The study combined with RBT, intellectual capital and strategic management perspective, the use of factor analysis to create business value extraction motivation to explore the intellectual capital (human capital, innovation capital, process capital and customer/relationship capital) in the value creation of the role being played by the organizational strategy, as well as in response to development process. The empirical results show that intellectual capital and corporate value creation has the function of influence, further found “innovation capital” affected the most important value creation factors at GICS35, GICS45 by “human capital” the greatest impact. Empirical results demonstrate company''s value drivers may have influence along with the special background, environment or strategy of different industry. Consequently, the intellectual capital management strategy should have a discrepancy. This discrepancy can make the intellectual capital develop the biggest effect. Finally, this paper contributes academics and practicality to clarify the management implications of intellectual capital value drivers.