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기업조직에 있어서의 지적 자본이 조직성과에 미치는 영향 - 혁신역량의 매개효과를 중심으로 -

The Influence of Intellectual Capital on Organizational Performance in Corporate Organization - The Mediating Effects of Innovative Capabilities -

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주제분류경영학

초록

본 연구는 기업의 가치를 증진시키고 경쟁우위를 확보할 수 있는 중요한 자산으로 지적 자본을 고려하여, 지적 자본과 혁신역량 그리고 조직성과 간에 존재하는 효과와 지적 자본과 조직성과 간의 관계에 혁신역량의 매개효과를 검증하는 것이다. 이를 위해 선행연구를 토대로 지적 자본(인적 자본, 사회적 자본, 조직적 자본)이 혁신역량(점진적 혁신역량, 급진적 혁신역량)에, 혁신역량이 조직성과(고객․재무성과)에 미치는 영향에 관한 연구모형과 연구가설을 설정하였다. 이를 검증하기 위해 부산․울산․경남의 271개 기업으로부터 수집한 자료를 사용하여 실증분석하였다. 분석결과, 지적 자본의 요인 중 인적 자본과 조직적 자본은 점진적 혁신역량과 급진적 혁신역량에 정(+)의 영향을 미치는 것으로 나타났고, 사회적 자본은 유의한 영향을 미치지 않는 것으로 나타났다. 또한 점진적 혁신역량과 급진적 혁신역량은 고객․재무성과에 정(+)의 영향을 미치는 것으로 나타났다. 그리고 점진적 혁신역량과 급진적 혁신역량은 지적 자본의 요인 중 인적 자본, 조직적 자본과 고객․재무성과 간의 관계에 매개효과를 가지는 것으로 나타났고, 사회적 자본은 매개효과를 가지지 않는 것으로 나타났다. 따라서 본 연구의 결과는 몇 가지 제한 사항이 있음에도 불구하고 연구자와 경영자에게 유의미한 시사점을 제시하고 있다.

Abstract

This study considers intellectual capital as an important asset that can enhance corporate value and secure a competitive advantage, and examines the effects that exist between intellectual capital, innovation capability, and organizational performance, and the mediating effect of innovation capability on the relationship between intellectual capital and organizational performance. For this, based on previous studies, were set the model and research hypotheses on the influence that the intellectual capital(human capital, social capital, organizational capital) will be positive influenced to the innovative capabilities (incremental innovative capability, radical innovative capability), and the innovative capabilities will be positive influenced to the organizational performance. To verify this, an empirical analysis was conducted using data collected from 271 companies in Busan, Ulsan, and Gyeongnam Province. The results of analysis, the human capital and the organizational capital of the intellectual capital were significantly positive(+) influenced to the incremental innovative capability and the radical innovative capability. However, the social capital was not influenced. In addition, the incremental innovative capability and the radical innovative capability of the innovative capabilities were significantly positive(+) influenced to the customer performance and financial performance. In addition, the incremental innovative capability and the radical innovative capability of the innovative capabilities showed that the mediating effects in relationships between the human capital and the organizational capital of intellectual capital and the customer performance and the financial performance. However, the social capital was not showed. Therefore, the results of this study provide meaningful implications for researchers and managers despite some limitations.

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