A case study of the relationship between diversification and intellectual capitala case study of the relationship between diversification and intellectual capital

• Main Author: 劉致圓
• Other Authors: 王文英
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/82894622703858389715

碩士 === 國立政治大學 === 會計研究所 === 98 === This research is primary to provide some references on resource control and management for enterprises which are diverdified or will diversify. By realizing the motivation, types of strategy, and the matching modes of entry for diversification by field interviews and based on previous literature, the study discusses how diversification affects the accumulation and pratical management system of intellectual capital. According to the result of case analysis, the research claims three conclusions in response to the research questions. meanwhile, we also propose some relevant suggestions, and state research limitation and direction in future. 1.The motivations would affect the types of strategy for diversification, and enterprises will choose appropriate modes of entry. 2.Within different diversification strategies and matching modes of entry, the emphasized intellectual capital items will be different. This study finds no matter what strategic types and modes of entry adopted, the common emphasized intellectual capital items include employees’ professional competence and centripetal force in human capital, operating process, innovative process, and organizational elasticity in process capital, innovative input in innovation capital, and strategic partnership in relational capital. 3.For different diversification strategies and the matching modes of entry, all enterprises should adopt appropriate management system to accumulate and maintain the important intellectual capitals, so that they could achieve remarkable success.