以智慧資本導航工具探討社福機構之婦女服務方案資源管理

The Application of Intellectual Capital Navigation for Managing Resources of Women Benefit Programs in the Social Welfare Organizations

智慧資本資源雖被視為價值創造的來源，但組織擁有資源不代表即能創造價值，而是需有效的佈局、展開及運用資源，讓資源間能互相轉換、持續管理，才能創造最大價值。近年來，智慧資本管理普遍應用於企業，但卻甚少用於非營利組織，因此，本研究應用資源轉換分析工具智慧資本導航(ICN)，探討社福機構對於提供婦女服務方案之各項智慧資本及傳統資源相互間的轉換，以分析社福機構婦女服務方案之資源管理。本研究屬探索性，選擇六個社會福利機構所提供的婦女服務方案為研究對象，藉由專家訪談及個案訪談收集資料，再以ICN分析六個個案之資源轉換。研究結果指出，社福機構在提供婦女服務方案時，其智慧資本比傳統資源來得重要，特別是社工人員的專業能力及服務品質。由ICN分析發現，社福機構提供婦女服務方案的所有資源中，人力資本為創造價值來源，其貢獻給他項資源的比獲得的多；而組織資本及關係資本所吸收的比產生的價值還多，因此，應加強組織資本及發揮關係資本，讓資源彼此間的轉換能夠維持平衡及對稱。本研究的主要貢獻在於將智慧資本管理方法運用於如社福機構之非營利組織情境，有助於擴大智慧資本管理理論之應用，同時針對六個個案進行深度的資源轉換分析，亦提供社福機構提供婦女服務方案之資源管理上的實務建議。

This research aims at adopting the intellectual capital perspective and its analytical approach in the managerial practice of women benefit programs in social welfare organizations. The concept of intellectual capital has been widely applied to the business sectors, less attention has been paid to its applications on non-for-profit setting, which are chacterized as intangible-assets-intensive context. Despite the intellectual capital is considered the source of value creation, the possession of resources does not guarantee that organization can obtain its competitive advantages and therefore create value. In order to create value, organization’s resources need to be managed and deployed effectively and efficiently. This study is exploratory. By using an analytical approach, Intellectual Capital Navigator (ICN), this research is designed to conduct in-depth qualitative studies with six women benefit programs in six social welfare organizations, demonstrating the importance of needed resources and analyzing the resource transformation between and among human capital, organizational capital, relational capital, physical capital, and monetary capital. We found that intellectual capital resources are more important than traditional resources for woman benefit programs in the social welfare organizaions, particularly the professional capabilities of social workers and service quality are the most important. Moreover, the ICN analysis shows that the human capital contributed to organizational capital and relational capital more than getting from them, indicating that human capital is a value source but organizational capital and relational capital are value sinks. Therefore, the organizations should pay more managerial attention to the balance and symmetric transformation among resources when delivering woman benefit programs. The atoption of IC analytical approach into non-for-profit practice, such as women benefit programs, extends the application of intellectual capital management. The in-depth analysis of resource transformation also provides valuable practical insights for managing resources of the women benefit programs in the social welfare organizations.