據統計，美國在1996年出版了超過1700本的管理書籍，且每年出版的數量與日俱增；此外，企業每年花費600億在組織與員工教育訓練的發展上，而尋求管理顧問公司的協助咨詢花費的代價亦達430億元，而許多如TQM，標竿管理、組織再造、顧客關係管理等議題也一度成為企業競爭仿效的對象，但企業確實吸取上述管理知識，並成功地轉換成本身能力？揆諸今日企業的失敗，係導因於缺乏足夠、創新的管理知識？抑或企業沒有妥善運用既有的管理知識來改善實務的問題？在知識爆炸的時代，管理新知的探索與發掘誠然重要，但如何將既有的管理概念與理論知識內化到組織裏，以形成真正組織智慧，亦為今日業界所重視。故如何有效地將外顯知識內化為員工內隱知（即知識內化），進而提升組織競爭力，則為本研究所探討之議題。
　　目前諸多學者指出知識管理有助於組織績效的提升，若干研究更進一步驗證知識內化、外化、組合、社會化等知識管理活動對於知識管理績效的影響。在知識管理整體效能逐漸獲得驗證的今日，針對知識管理單一層面(知識內化)建立更具體的理論分析架構，進而協助企業知識內化的具體推展，應有探討的價值與意涵。
　　本研究主要結合學習循環理論以及知識學習觀點，針對企業知識內化的議題進行探討。在經由104家企業實證分析後，本研究得到如下主要結論：首先，研究結果顯示學習者歷經的學習歷程完整程度與所掌握的知識層次對於知識內化皆有正向助益，顯見學習者可藉由完整的學習循環歷程持續擴展知識掌握層次，進而提升已身的知識應用與創造能力。其次，本研究樣本群可劃分為三群，依序為「概念形成群」、「實際操作群」與「完整學習循環群」，不同學習群其知識學習層次與知識內化程度有顯著差異。「概念形成群」主要掌握know-what知識，且知識應用與創造力最低；「實際操作群」主要掌握know-how知識，且知識應用能力優於「概念形成群」；「完整學習循環群」則由於掌握了know-how、know-why與care-why知識，故知識應用與知識創造能力則明顯優於前兩群。此外，而在引發學習者個人學習循環的內外在環境因素上，當外在環境競爭愈激烈時，將促使學習者將所學應用至實務上以解決問題；當學習者個人學習企圖愈強烈時，將有助於促使學習將主動觀察周遭環境，並積極思考解決問題的方式，此對於學習者學習歷程的展開皆有正向助益。最後，本研究針對實證結果的管理意涵與後續研究建議進行討論。

　Statistics show that the U.S. published more than 1,700 books on management in the year 1996 alone, and more are published each year. In addition, enterprises spend more than US$60 billion every year on the development of employee education and training, as well as a further US$43 billion on assistance from management consulting companies. Moreover, several subjects such as TQM, benchmarking, organization reengineering and customer relationship management have now become key means by which enterprises seek to enhance their competitiveness. However, how effectively do enterprises absorb the above external knowledge and successfully convert it into improved performance? Does the failure of enterprises today arise due a lack of sufficient innovative management knowledge? Or is it that enterprises have not appropriately used the already-existing management knowledge to improve real problems? In an age of rapid knowledge expansion, external knowledge sources are much abundant. The failure of enterprises may be less the result of lack of innovative knowledge, and more the consequence of enterprises failing to have used already-existing management knowledge to improve real-world problems. Clearly, it is important to explore and develop new kinds of management knowledge. However, in the age of rapid knowledge expansion, internalization of external knowledge is also worth discussion. The way in which firms can effectively internalize explicit knowledge into the tacit one of employees (knowledge internalization), thereby enhancing the organization’s competitiveness, is the focal point of this study.
　Nowadays, many researchers recognize the impact of effective KM activities on business performance. Some empirical studies have also investigated the relationships between knowledge management processes (socialization, externalization, internalization and combination) and knowledge effectiveness. Under this premise, we believe that focusing on single KM activity (knowledge internalization) to build a substantial framework, thereby to assist organizations in promoting knowledge internalization merits discussion.
　By combining the learning cycle theory with the perspective of knowledge learning, this study explores the issue of knowledge internalization. Empirical analysis was used to test the hypotheses in a sample of 104 companies. The major findings and the implications are discussed in the following: First, these results show that how complete the learning cycle and the levels of knowledge learning have a positive influence on knowledge internalization. It reveals that the learners, including the organizations can raise the knowledge applicative and creation capabilities by experiencing the complete learning cycle and learning all levels of knowledge. Second, the sample of the study can fall into three groups, namely the “formation of concepts” group, the “testing concepts in real situations” group and the “complete learning cycle” group. There are significant differences in knowledge learning and knowledge internalization between the different learning groups. The “formation of concepts” group mainly learns “know-what” knowledge, and their knowledge application capability is relatively low. The “testing concepts in real situations” group mainly obtains “know-how” knowledge, and their knowledge application capability would be superior to that of the “formation of concepts” subjects. The “complete learning cycle” group master “know-how” “know-why” “care-why” knowledge, then possess high knowledge application capability as well as knowledge creation capability, and thereby achieve the highest level of learning efficiency. Besides, regarding the external factors that trigger the learning cycle, environmental change and learning intension have a positive influence on the learning cycle. The more rapidly the environment changes, the more likely it will promote the learners to apply what they learned into practice. When a learner possesses a strong learning intention, he would like to put his concepts into practice, and take the initiative to observe the environment around him on the basis of concrete experience, thereby lead to the formation of concepts for resolving the problems. Finally, managerial implications and directions for future research are discussed.

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