面臨全球化競爭的趨勢，持續不斷的創新與國際化都是企業永續經營的重要因素，然而在資源有限的環境下，企業應該如何妥善配置所擁有的資源，以維持公司的競爭優勢，乃企業經營者面臨之挑戰。本研究以2001年至2008年擁有美國專利暨商標局專利權的台灣上市櫃之電子資訊業為研究對象，探討企業創新能力與國際化程度個別對創新績效之影響，及企業創新能力與國際化程度交互效果對創新績效及企業績效之影響。實證結果發現，公司創新能力越強或公司國際化程度越高，則創新績效越佳。然而，創新能力與國際化程度兩者之交互效果對於創新績效或對於企業績效沒有顯著影響。 In light of global competition, continuous innovation and internationalization are the key factors for corporate sustainability. The scarce firm resources, however, have challenged an entrepreneur to consider how to appropriately allocate resources to sustain competitive advantage. Using Taiwanese publicly-traded electronics firms having patents that were issued by U.S. Patent & Trademark Office (USPTO) during 2001 to 2008, this paper addresses how innovation capability and internationalization individually affect innovation performance, and how their interactive role affects innovation performance and firm performance. The empirical evidence shows that a firm's innovation performance can increase with the level of the innovation capability, and the degree of internationalization. However, the interaction of innovation capability and internationalization has no significant impact on innovation performance and firm performance.
會計評論, 59,107-147頁 International Journal of Accounting Studies