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影響財務主管知識分享行為的因素-社會交換理論觀點 = Financial...

國立高雄大學高階經營管理碩士在職專班(EMBA)

影響財務主管知識分享行為的因素-社會交換理論觀點 = Financial Managers Knowledge-Sharing Behavior -The Social Exchange Theory Perspective

Record Type:	Language materials, printed : monographic
Paralel Title:	Financial Managers Knowledge-Sharing Behavior -The Social Exchange Theory Perspective
Author:	王愉瑛,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2014[民103]
Description:	113面圖，表 : 30公分;
Subject:	知識分享行為
Subject:	knowledge-sharing behavior
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/53065720493498267753
Notes:	參考書目：面91-99
Notes:	103年12月16日公開
Summary:	本研究主要以社會交換理論的觀點來探討，組織的激勵措施之財務及非財務因素，是否會影響財務主管的知識分享行為。從本研究的實際訪談上應證：知識分享行為是一種交換，透過有效率的溝通能促成組織目標的達成，且組織提供適當的誘因，可以激勵員工相互分享知識。而財務主管分享知識的最重要目的是，在企業組織能夠建立共享的機制，不會因為員工離職之後將知識帶離。本研究專訪個案公司有製造業、營建業、批發零售業及金融服務業等，共七家公司之十二位財務主管作為研究對象，經過實際訪談分析後發現，影響財務主管的知識分享行為結果如下：一、在財務性因素方面：財務主管認為影響較有關係，普遍認為主要在於激勵獎金多寡的配置。二、在非財務因素，財務主管的分享行為考量因素依序為：（一）以個人的聲譽(晉升)為考量的因素影響最大且占大多數。（二）以利他行為、互利主義，對於知識分享行為的影響因素次之。而互利的行為在於建立信任關係，在建立起信任關係後，較易增加知識分享的行為。（三）為了團體的績效與榮譽，財務主管願意主動提供知識分享給成員，除了作為主管的責任感外，亦從中找到分享及付出的成就感。（四）如果老闆或主管有稱讚或公開表揚財務主管付出的行為，則財務主管會較願意為公司付出及更賣力在工作崗位上。因行業別的不同在知識分享的行為面上有所差異，其結果如下：1.製造業：對於教育訓練較為重視，認為有較完整的員工訓練可提升整體的信任度及總體的績效。2.營建業：認為建置管理平台並有主管對於知識分享制度的支持亦較能落實。3.批發零售業：對於個人的專業知識技能較為重視，透過教育訓練及進修，在知識分享的傳承及吸收後，可以增加企業的整體競爭力。4.金融服務業：增加激勵措施讓知識分享成為工作之一。結論：根據研究結果，提出下列建議：（1）建立知識分享的機制：提供多元知識分享的管道與空間，增加組織成員間在正式與非正式的互動機會，增進同僚的情誼以促進分享意願。（2）教育訓練機制：以主管的角色做為講師，將知識分享給學員，在透過訓練的過程來傳輸分享知識給員工，除了讓主管經驗傳承，也能讓組織成員更快進入公司狀況及熟悉作業。（3）績效及升遷的制度：將員工知識分享行為的展現和績效升遷制度兩者串連結起來，把知識分享變成是員工的工作項目之一，提高知識分享價值。（4）增加激勵分享的誘因：包括財務性與非財務性的誘因，提昇分享意願。 This study mainly explored whether the financial and non-financial factors of organization incentives would affect financial executive’s knowledge-sharing behavior from the viewpoint of social exchange theory. It’s indicated from the actual interviews of this study that knowledge-sharing behavior is an exchange and can contribute to achieve organizational goals through effective communication; organization provides appropriate incentives to motivate employees to share knowledge with each other. However, the most important purpose of sharing knowledge by financial executive is to establish a sharing mechanism in the organization so that staff won’t take knowledge away because of demission.This study took a total of twelve financial executives of seven companies from manufacturing industry, construction industry, traditional industry and financial services industry, etc., as research subjects and found through the actual interview analysis that the factors influencing knowledge-sharing behavior results were as follows:I. In terms of financial factors: financial executive believed influence had relations, generally considering that it lay in the configuration of the incentive award amount. II. For non-financial factors, financial executive’s considerations in sharing behavior were:(A) Personal reputation (promotion) accounted for the largest and major consideration factor influence. (B) Altruism and mutual benefit accounted for the second consideration factor influence knowledge-sharing behavior. The mutual benefit lies in establishing trust relationship, which is easier to increase knowledge-sharing behavior. (C) For team performance and honor, financial executive is willing to take initiative to provide knowledge sharing with members to find a sense of accomplishment to and contribute, in addition to exerting the responsibility as a financial executive.(D) If the boss or a supervisor publicly praises and commends the behavior of financial executives, the finance executive would be more willing to contribute and work harder for the company.Since the industries are different, knowledge-sharing behavior is also different on the surface, with the results as follows:1. Manufacturing industry: attaches much importance to education and training, and more complete staff training are expect to improve the overall reliability and performance.2. Construction industry: building management platform is considered to be implemented by the support of supervisor knowledge-sharing system.3. Traditional industry: attaches much importance to personal professional knowledge and skills; the overall competitiveness of enterprises can be increased through education training and education after the inheritance and absorption of knowledge.4. Financial services industry: increases incentives to make knowledge sharing become a part of the jobs.Conclusions: the following recommendations are proposed based on the findings:(1) Knowledge-sharing mechanism: provides diverse pipelines and space for knowledge sharing, increases formal and informal opportunities for interaction among organizational members and enhance colleague friendship to promote the willingness of sharing knowledge. (2) Education and training mechanisms: takes the role of supervisor as a lecturer, shares knowledge with learners and transfers knowledge to employees through training process. In addition to the experience heritage of supervisor, members can also enter the company situation and be familiar with the work as soon as possible.(3) Performance and promotion system: link both the presentation of employees' knowledge-sharing behavior and performance promotion system; change knowledge-sharing into a part of the staff work projects to improve knowledge sharing value. (4) Increase the incentives to encourage sharing: includes financial and non-financial incentives to enhance sharing willingness.

影響財務主管知識分享行為的因素-社會交換理論觀點 = Financial Managers Knowledge-Sharing Behavior -The Social Exchange Theory Perspective
王, 愉瑛

影響財務主管知識分享行為的因素-社會交換理論觀點 = Financial Managers Knowledge-Sharing Behavior -The Social Exchange Theory Perspective / 王愉瑛撰 - [高雄市] : 撰者, 2014[民103]. - 113面 ; 圖，表 ; 30公分.
參考書目：面91-99103年12月16日公開.
知識分享行為knowledge-sharing behavior

影響財務主管知識分享行為的因素-社會交換理論觀點 = Financial Managers Knowledge-Sharing Behavior -The Social Exchange Theory Perspective
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330 $a 本研究主要以社會交換理論的觀點來探討，組織的激勵措施之財務及非財務因素，是否會影響財務主管的知識分享行為。從本研究的實際訪談上應證：知識分享行為是一種交換，透過有效率的溝通能促成組織目標的達成，且組織提供適當的誘因，可以激勵員工相互分享知識。而財務主管分享知識的最重要目的是，在企業組織能夠建立共享的機制，不會因為員工離職之後將知識帶離。本研究專訪個案公司有製造業、營建業、批發零售業及金融服務業等，共七家公司之十二位財務主管作為研究對象，經過實際訪談分析後發現，影響財務主管的知識分享行為結果如下：一、在財務性因素方面：財務主管認為影響較有關係，普遍認為主要在於激勵獎金多寡的配置。二、在非財務因素，財務主管的分享行為考量因素依序為：（一）以個人的聲譽(晉升)為考量的因素影響最大且占大多數。（二）以利他行為、互利主義，對於知識分享行為的影響因素次之。而互利的行為在於建立信任關係，在建立起信任關係後，較易增加知識分享的行為。（三）為了團體的績效與榮譽，財務主管願意主動提供知識分享給成員，除了作為主管的責任感外，亦從中找到分享及付出的成就感。（四）如果老闆或主管有稱讚或公開表揚財務主管付出的行為，則財務主管會較願意為公司付出及更賣力在工作崗位上。因行業別的不同在知識分享的行為面上有所差異，其結果如下：1.製造業：對於教育訓練較為重視，認為有較完整的員工訓練可提升整體的信任度及總體的績效。2.營建業：認為建置管理平台並有主管對於知識分享制度的支持亦較能落實。3.批發零售業：對於個人的專業知識技能較為重視，透過教育訓練及進修，在知識分享的傳承及吸收後，可以增加企業的整體競爭力。4.金融服務業：增加激勵措施讓知識分享成為工作之一。結論：根據研究結果，提出下列建議：（1）建立知識分享的機制：提供多元知識分享的管道與空間，增加組織成員間在正式與非正式的互動機會，增進同僚的情誼以促進分享意願。（2）教育訓練機制：以主管的角色做為講師，將知識分享給學員，在透過訓練的過程來傳輸分享知識給員工，除了讓主管經驗傳承，也能讓組織成員更快進入公司狀況及熟悉作業。（3）績效及升遷的制度：將員工知識分享行為的展現和績效升遷制度兩者串連結起來，把知識分享變成是員工的工作項目之一，提高知識分享價值。（4）增加激勵分享的誘因：包括財務性與非財務性的誘因，提昇分享意願。 This study mainly explored whether the financial and non-financial factors of organization incentives would affect financial executive’s knowledge-sharing behavior from the viewpoint of social exchange theory. It’s indicated from the actual interviews of this study that knowledge-sharing behavior is an exchange and can contribute to achieve organizational goals through effective communication; organization provides appropriate incentives to motivate employees to share knowledge with each other. However, the most important purpose of sharing knowledge by financial executive is to establish a sharing mechanism in the organization so that staff won’t take knowledge away because of demission.This study took a total of twelve financial executives of seven companies from manufacturing industry, construction industry, traditional industry and financial services industry, etc., as research subjects and found through the actual interview analysis that the factors influencing knowledge-sharing behavior results were as follows:I. In terms of financial factors: financial executive believed influence had relations, generally considering that it lay in the configuration of the incentive award amount. II. For non-financial factors, financial executive’s considerations in sharing behavior were:(A) Personal reputation (promotion) accounted for the largest and major consideration factor influence. (B) Altruism and mutual benefit accounted for the second consideration factor influence knowledge-sharing behavior. The mutual benefit lies in establishing trust relationship, which is easier to increase knowledge-sharing behavior. (C) For team performance and honor, financial executive is willing to take initiative to provide knowledge sharing with members to find a sense of accomplishment to and contribute, in addition to exerting the responsibility as a financial executive.(D) If the boss or a supervisor publicly praises and commends the behavior of financial executives, the finance executive would be more willing to contribute and work harder for the company.Since the industries are different, knowledge-sharing behavior is also different on the surface, with the results as follows:1. Manufacturing industry: attaches much importance to education and training, and more complete staff training are expect to improve the overall reliability and performance.2. Construction industry: building management platform is considered to be implemented by the support of supervisor knowledge-sharing system.3. Traditional industry: attaches much importance to personal professional knowledge and skills; the overall competitiveness of enterprises can be increased through education training and education after the inheritance and absorption of knowledge.4. Financial services industry: increases incentives to make knowledge sharing become a part of the jobs.Conclusions: the following recommendations are proposed based on the findings:(1) Knowledge-sharing mechanism: provides diverse pipelines and space for knowledge sharing, increases formal and informal opportunities for interaction among organizational members and enhance colleague friendship to promote the willingness of sharing knowledge. (2) Education and training mechanisms: takes the role of supervisor as a lecturer, shares knowledge with learners and transfers knowledge to employees through training process. In addition to the experience heritage of supervisor, members can also enter the company situation and be familiar with the work as soon as possible.(3) Performance and promotion system: link both the presentation of employees' knowledge-sharing behavior and performance promotion system; change knowledge-sharing into a part of the staff work projects to improve knowledge sharing value. (4) Increase the incentives to encourage sharing: includes financial and non-financial incentives to enhance sharing willingness.
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