The Influences of Balanced Scorecard upon Intellectual Capital Accumulation Implemented by Listed LED Companies in Taiwan: A moderator of organizational commitment
نویسنده
چکیده
This study aims to verify the influence of balanced scorecard implemented by Taiwan LED-listed companies on the accumulation of the intellectual capital with organizational commitment as an interference variable, management of human resource, finance, production and marketing departments and staff of production departments as research subjects. This study uses simple random sampling to select samples from the targeted population, and uses structural equation modeling (SEM) to validate goodness-of-fit between overall, structural, and measurement model. It is found that the balanced scorecard implemented by Taiwan LED-listed companies influences the intellectual capital, and the "organizational commitment" variable has a significantly positive interference / interaction effect, which also implies that organizational commitment, facilitates the balanced scorecard to influence the accumulation of intellectual capital.
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