An Empirical Study of the Effect of Implementing Knowledge Management System on Firm Financial Performance-The Case of Information Technology Industry in Taiwan
| Autor: | Lin-Da You, 游林達 |
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| Rok vydání: | 2008 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 96 Recently, Knowledge is regarded as important assets and can improve productivity, competitiveness of enterprises. Therefore, knowledge management has become important core activities of business operations. Due to the advancement of information technology, many enterprises implement KMS to support KM activity. For all that, business executive still want to realize KMS impact on firm performance. Therefore, this study focuses on validating KMS benefit in terms of financial performance perspective. The research sample is the information technology industry in Taiwan. We adopted phone interview to understand KMS implementation status. 168 valid enterprises adopting KMS are included in the research sample. In further, we use regression analysis and T-test to examine the relationships between KMS adoption and financial performance through financial data of enterprise. The empirical evidence found that many indicators of KMS adopters are significantly better than those of non-adopter, and many indicators of KMS adopters are significantly better in one year after KMS implementation. The significant indicators included sales growth, Selling, general, and administrative expenses as a percent of sales (SG&A/S), Operating expenses as a percent of sales (OEXP/S), labor productivity, total assets turnover, return on assets and return on sales. Compared the firm performance of KMS adopters with the industry, only total assets turnover has not significant, other indicators are significant. The results of this research will provide practitioners to understand the impact of KMS on firm performance. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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