策略的資源基礎觀點(resource-base view)，主張有價值、稀少、不易模仿(包括不易替代)的資源具有創造優異績效的潛力(e.g.Barney，1991；1995)；而知識基礎資源是企業結合和轉換實體輸入資源的方式，在提供持續性競爭優勢方面特別重要，因為它們具有難以模仿的本質，這有助於促進持續性的差異化，在企業的能耐上，扮演不可或缺的角色。
　　面對知識無形資產的管理、蓄積、運用，究竟企業應採用何種策略態勢來匹配？本文選擇有利於掌握外部機會並影響內部運作的策略態勢作為研究構面：「創業導向」展現出公司決策型態、方法及實務上的創業風格；「學習導向」則具體呈現了公司承諾系統性地挑戰既有的基本信念和實務作為的程度。本文認為這二個策略態勢有其互補性，創業導向強調積極承擔風險；學習導向則強調組織必須自我超越並突破現狀。前者強調外功的展現；後者強調內功的提升；且二者都屬組織能力並與內部資源連結。實証上則以知識基礎資源與創業導向、學習導向的主效應、情境及組合(configuration)模式，探討對績效的影響。
　　本研究以國內上市、上櫃及興櫃公司作為實證研究的對象，於94年一月至四月間進行問卷調查，一共寄發1200份問卷，回收255份，整體回收率為21.25%。採用階層迴歸分析作為研究變數關聯性的分析方法，研究結果顯示：(1)主效應對財務及創新績效有顯著作用；(2)情境模式及組合模式僅對創新績效有顯著作用。
　　根據研究結果，進一步提出管理意涵：(1)實證結果除支持資源基礎及動態能耐觀點外，在創新績效方面，亦支持本文主張的當面對有價值的資源，應以適當的策略態勢，將公司組織起來，以創造及維持競爭優勢；(2)長期投資在具風險的專案上；(3)投資學習與正確學習。

Resource-based theories of strategy (RBV) argue that firms with valuable, rare, and inimitable resources (including nonsubstitutability) have the potential of achieving superior performance (e.g., Barney, 1991, 1995). Knowledge-based resources are the ways in which firms combine and transform tangible input resources. KBR may be particularly important for providing sustainable competitive advantage, because they are inherently difficult to imitate, thus facilitating sustainable differentiation. And play an essential role in the firm’s ability to create capability.
　　What kinds of strategic posture should a firm choose to come up against management, accumulation and utilization issues of knowledge? We introduce two research constructs which facilitate to capture outside opportunity and affect internal operation simultaneously. “Entrepreneurial Orientation” refers to a firm’s strategic orientation, capturing specific entrepreneurial aspects of decision-making styles, methods, and practices. “Learning Orientation” embodies the degree to which firms are committed to systematically challenging the fundamental beliefs and practices that define the innovation process itself. We argue these two constructs complementary to each other. EO emphasizes risk-taking aggressively, but LO emphasizes to break through what it is. EO tends to exhibit outward, but LO tends to upgrade intrinsically. In order to clarify the relationship between KBR, EO and LO to performance, we perform hierarchical regression to empirically test main effect, contingency and configuration model.
　　Acquired 255 samples in Taiwan’s TSEC and OTC market listed companies, return rate of 21.25% for 1200 questionnaires issued during Jan. to Apr., 2005. Our results show that (1) Main effect with significant impact on both finicial and innovational performance. (2) Contingency and configuration model only with significant impact on innovational performance.

Abernathy WJ, Utterback J. 1978. Patterns of industrial innovation. Technological Review 80(7): 40–47.
Argyris C, Schon DA. 1978. Organizational Learning: A Theory of Action Approach. New York: Addison, Wesley.
Baker WE, Sinkula JM. 1999a. The synergistic effect of market orientation and learning orientation on organizational performance. Journal of the Academy of Marketing Science. 27(4):411-427.
Baker WE, Sinkula JM. 1999b. Learning orientation, market orientation, and innovation: integrating and extending models of organizational performance. Journal of Market Focused Management. 4(4):295-308.
Barney JB. 1986. Organizational culture: Can it be a source of sustained competitive advantage? Academy of Management Review 11: 656–665.
Barney JB. 1991. Firm resources and sustained competitive advantage. Journal of Management 17: 99–120.
Barney JB. 1995. Looking inside for competitive advantage. Academy of Management Executive 9: 49–61.
Bourgeois L J III. 1985. Strategic goals, perceived uncertainty, and economic performance in volatile environments. Academy of Management Journal 28: 548-573.
Baird IS, Thmoas H. 1985. Toward a contingency model of strategic risk taking. Academy of Management Review 10(2):230-243
Chittipeddi K, Wallett TA. 1991. Entrepreneurship and competitive strategy for the 1990's. Journal of Small Business Management 29(1):94-98
Coase R. 1937. The nature of the firm. Economica 4: 386-405.
Cockburn IM, Henderson RM, Stern S. 2000. Untangling the origins of competitive advantage. Strategic Management Journal, Special Issue 21(10–11): 1123–1145.
Cohen WN, Levinthal DA. 1990. Absorptive capability: A new perspective on learning and innovation. Administrative Science Quarterly 35:1128-1152
Collis DJ, Montgomery CA. 1995. Competing on Resources: Strategy in the 1990s. Harvard Business Review 73(4): 118-128.
Covin JG, Slevin DP. 1989. Strategic management of small firms in hostile and benign environments. Strategic Management Journal 10(1): 75–87.
Covin JG, Slevin DP. 1991. A conceptual model of entrepreneurship as firm behavior. Entrepreneurship Theory and Practice 16(1):7-25
Daft R, Lewin A. 1993. Where are the theories for the “new” organizational forms? An editorial essay. Organization Science 4:i-vi.
Das TK, Teng BS. 2000. A resource-base theory of strategic alliances. Journal of Management 26(1):31-61.
Day GS. 1994. The capabilities of market-driven organizations. Journal of Marketing 58 (October): 37–52.
Dess GG, Lumpkin GT, Covin JG. 1997. Entrepreneurial strategy making and firm performance: tests of contingency and configurational models. Journal of Management 18(9):677-695.
Dickson PR. 1996. The static and dynamic mechanics of competition: A comment on Hunt and Morgan’s comparative advantage theory. Journal of marketing 60(October):102-106.
Druck PF. 1985. Innovation and entrepreneurship：Practice and principles. Harper & Row, New York
Drucker PF. 1992. Managing for the Future: The 1990s and Beyond. New York: PLUME.
Dunning JH. 1997. Alliance capitalism and global business. London：Routledge.
Eisenhardt KM, Martin JA. 2000. Dynamic capabilities: what are they? Strategic Management Journal, Special Issue 21(10–11): 1105–1121.
Garvin DA. 1988. Managing Quality. Free Press, New York.
Garvin DA. 1993. Building a learning organization. Harvard BusinessReview, July- August, 78-91.
Grant RM. 1991. The resource-base theory of competitive advantage: Implications for strategy formulation. California Management Review 33(3):114-135.
Gupta A, Govindarajan V. 2000. Knowledge flows within multinational corporations. Strategic Management Journal 21(4): 473–496.

Hamel G, Prahalad CK. 1994. Competing for the Future: Breakthrough Strategies for Seizing Control of your Industry and Creating the Markets of Tomorrow. Harvard Business School Press, Boston, MA
Hamel G. 2000. Leading the Revolution. Harvard University Press: Cambridge, MA.
Helfat CE. 2000. Guest editor’s introduction to the special issue: the evolution of firm capabilities. Strategic Management Journal, Special Issue 21(10–11): 955–959.
Honjo Y. 2000. Business failure of new firms: An empirical analysis using a multiplicative hazards model. International Journal of Industrial Organization 18: 557-574.
Huber GP. 1991. Organizational learning: The contributing processes and the literatures. Organization Science 2: 88-115.
Hunt SD, Morgan RM. 1996. The resource-advantage theory of competition: dynamics, path dependencies, and evolutionary dimensions. Journal of Marketing 60(October): 107-114.
Klimecki R, Lassleben H. 1998. Modes of organizational learning: Indications from an empirical study. Management Learning Thousand Oaks. 29(4):405-430.
Learned EP, Christensen CR, Andrews K, Guth WD. 1965. Business policy. Homewood EL: Irwin.
Levitt B, March JG. 1988. Organizational learning. Annual Review of Sociology 14: 319-340.
Lumpkin GT, Dess GG. 1996. Clarifying the entrepreneurial orientation construct and linking it to performance. Academy of Management Review 21: 135–172.
McEvily SK, Chakravarthy B. 2002. The persistence of knowledge-based advantage: an empirical test for product performance and technological knowledge. Strategic Management Journal 23(4): 285–305.
McGrath RG, Tsai M, Venkataraman S, MacMillan IC. 1996. Innovation, competitive advantage, and rent. Management Science 42: 389–403.
McGrath RG. 2001. Exploratory learning, innovative capacity, and managerial oversight. Academy of Management Journal 44: 118–131.
Meister JC. 2000. The CEO-driven learning culture. Training and Development (Alexandria, Va.) 54(6): 52-58.
Miller A, Camp B. 1985. Exploring determinants of success in corporate ventures. Journal of Business Venturing 1(1):87-105
Miller D, Friesen PH. 1978. Archetypes of strategy formulation. Management Science 24: 921–933.
Miller D. 1983. The correlates of entrepreneurship in three types of firms. Management Science 29(7):770-791.
Miller D. 1990. Organizational configurations: cohesion, change, and prediction. Human Relations 43: 771–789.
Miller D, Shamsie J. 1996. The resource-based view of the firm in two environments: the Hollywood film studios from 1936 to 1965. Academy of Management Journal 39: 519–543.
Naman JL, Slevin DP. 1993. Entrepreneurship and the concept of fit: a model and empirical tests. Strategic Management Journal 14(2): 137–154.
Nonaka L, Takeuchi H. 1995. The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. Oxford University Press:New York.(Research Policy :Volume26,Issue 4-5, Dec,1997 pp.598-600 )
Pangarkar AM, Kirkwood T. 2002. Building a corporate learning culture with limited resources. CMA Management, Hamilton 76(2): 30-33.
Porter ME. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. Free Press, Macmillan, New York.
Porter ME. 1985. Competitive Advantage: Creating and Sustaining Superior Performance. Free Press, Macmillan, New York.
Priem RL, Butler JE. 2001. Is the resource-based “view” a useful perspective for strategic management research? The Academy of Management Review. 26(1):22-40.
Roberts PW. 1999. Product innovation, product-market competition and persistent profitability in the U.S. pharmaceutical industry. Strategic Management Journal 20(7):655-670
Senge PM. 1990. The fifth discipline: The art and practice of the learning organization. New York: Doubleday.
Senge PM. 1992. “Mental Models”. Planning Review 20(March-April):4-10, 44.

Shane SA, Venkataraman S. 2000. The promise of entrepreneurship as a field of research. Academy of Management Review 25: 217–226.
Shrivastava P. 1983. A typology of organizational learning systems. The Journal of Management Studies 20(1): 7-28
Sinkula JM. 1994. Market information processing and organizational learning. Journal of Marketing 58(January):35-45.
Sinkula JM, Baker W, Noordewier TG. 1997. A framework for market-base organizational learning: Linking values, knowledge and behavior. Journal of the Academy of Marketing Science. 25(Fall):305-318.
Slater SF, Narver JC. 1995. Market orientation and the learning organization. Journal of Marketing 59(3): 63-74.
Swieringa J, Wierdsma A. 1992. Becoming a learning organization. Wokingham: Addison-Wesley.
Teece DJ, Pisano G., Shuen A. 1997. Dynamic capabilities and strategic management. Strategic Management Journal 18(7): 509–533.
Tobin DR. 1993. Re-educating the Corporation: Foundations for the Learning Organization. Essex Junction, VT: Oliver Wright.
Toffler A. 1990. Power shift: knowledge, wealth and violence at the Edge of the 21st century. New York: Bantam Books.
Venkatraman N. 1989. Strategic orientation of business enterprises：The construct, dimensionality, and measurement. Management Science 35(8):942-962.
Wiklund J, Shepherd D. 2003. Knowledge-based resources, entrepreneurial orientation, and the performance of small and medium-sized business. Strategic Management Journal 24: 1307–1314.
Wiklund J. 1999. The sustainability of the entrepreneurial orientation— performance relationship. Entrepreneurship Theory and Practice 24(1):37-48.
Zahra SA, Covin JG. 1995. Contextual influences on the corporate entrepreneurship-performance relationship: A longitudinal analysis. Journal of Business Venturing 10(1):43-58.
Zott C. 2003. Dynamic capabilities and the emergence of intra-industry differential firm performance: insights from a simulation study. Strategic Management Journal 24(2): 97-125.