Knowledge Capital Accumulation and Value Creation: Based on Learning and Relationship Network Theories

Abstract

本研究以組織學習和關係網路的相關理论為基礎，提出學習活動透過合作式關係網网路創造知识價值之模式。其中，結合智慧資本的觀點，探討在此模式中藉由知识而產生的智慧資本的蓄積與轉換成企業價值的互動情形。文中闡述了學習活動、合作網路、與知识價值創造等三者的重要性與彼此間的關係，以及说明了學習活動透過共通合作的關係網路，在活絡人力資本與結合社會資本的運用下，蓄積智慧資本的能量，進而可為企業帶来一般帳面以外的重要知识價值。此些價值有的可轉為財富，有的緊黏在企業體或合作網路關係上，是促使企業與團隊更具競爭優勢的力量。本研究結果將作為組織以知识為基礎，在學習關鍵知识的活動、以及人際與合作關係網路的運作下，創造自我價值之参考。

This study proposes an easy-to-use model for firms to create their own values. It explores the importance of learning activities, collaborative networks, knowledge value creation and their interrelationships. This paper also identifies the interactive process between capital accumulation and value creation. It explains how utilizing flexible human capital and integrated social capital through collaborative relationship networks, learning activities can accumulate intellectual capital and bring important knowledge value to an enterprise above its financial book value. A firm with the model will create its competitive values, by identifying the learning activities for critical knowledge and utilizing its relationship networks to enhance the learning effectiveness.