要獲致成功的知識管理必須具備的條件很多，而知識管理方法的選擇，則必須要依據知識的類型及組織的核心競爭力與文化來決定，也就是說並不是每一個企業都適合相同的知識管理方法，而且也並不是每一種知識管理方法都具有相同改善績效的效果。
　　本研究利用問卷分析的方式，利用各樣本銀行間知識外顯及內隱導向之不同，對國內47家本土商業銀行進行集群分析，結果可以將樣本分成三種不同的知識管理類型：積極型、溫和型及被動型，其中積極型的銀行同時注重知識的內隱及外顯導向，並具有較佳的經營績效；溫和型的銀行在兩種知識導向的程度上均不如積極型的銀行，績效的表現也比不上積極型的銀行；被動型的銀行則完全不注重內隱及外顯知識導向，績效表現也是最不好的一種類型。此外，知識管理類型與銀行本身的屬性並沒有太大的關係(如公、民營性質，是否為金控體系等)，但被動型的銀行則全為民營銀行，而且這些銀行幾乎全是沒有參與金控體系的銀行，所以知識管理類型除了與經理人對知識管理的認知有關以外，與銀行本身資源的多寡應該也有關，因為知識管理並不是無成本的管理活動。
　　因此本研究之結論為，銀行業在推動知識管理之時，應同時著重內隱及外顯知識導向，以獲得最佳的績效表現，所以銀行擬定策略的決策者在決定知識管理策略之時，對於內隱及外顯知識導向應該同時並進，而不宜偏廢任一種知識導向。

　　In order to improve business performance, many companies have put a lot of efforts in managing their knowledge for years. However, different knowledge management methods may result in different knowledge management styles and these styles may have differnet effectiveness and impact to the business performance. The goal of this research is to analyses the relationship between KM styles and organizational performance.
　　Native commercial banks are selected as the samples for our empirical test. We find out that KM methods can be categorized into three styles: active, moderate and passive. Active style is found to emphasize both on tacit- and explicit-oriented and result in better performance than the other two styles. In other words, the emphasis of active style are on both (1) knowledge reusability through information technologies and (2) knowledge sharing through informal discussions among employees. The passive style is least effective and has worst performance. It focuses on neither explicit-oriented nor tacit-oriented.
　　We can easily conclude that when striving to manage knowledge more effectively, tacit and explicit knowledge should both be taken into considerations because they are very important in capitalizing on corporate knowledge. We also suggest that the commercial banks should persue active style, for it is helpful to improve business performance.

中文參考文獻
1. 吳萬益、林清河 (2000)，「企業研究方法」，華泰書局。
2. 林子銘、連俊瑋 (2002)，「知識管理：台灣二十一世紀生存必要之道」，資訊管理學報，第九卷專刊，第117-142頁。
3. 林公孚 (2001)，「知識與知識管理」，品質月刊，第37卷，第6期，第56-61頁。
4. 陳順宇 (2000)，「多變量分析」，華泰書局。
5. 葉忠、馮咸丰 (2001)，「知識管理創造企業新價值」，品質月刊，第37卷，第7期，第62-71頁。
6. 楊宗明 (2003)，「銀行業金融危機問題之探討」，品質月刊，第39卷，第4期，第80-84頁。
7. 榮泰生 (2000)，「企業研究方法」，五南書局。
8. 譚大純、汪昭芬 (2001)，「知識管理之策略觀點：文獻回顧、分類與命題」，科技管理學刊，第6卷，第1期，第35-54頁。
9. 譚大純、汪昭芬 (2001)，「評估知識績效的八大類指標」，會計研究月刊，第185期，第59-67頁。
英文參考文獻
1. Ahn, J. H. and Chang, S. G. (2004). “Assessing the contribution of knowledge to business performance: the KP3 methodology”, Decision Support Systems 36, pp. 403-416.
2. Al-hawari, M. and Hasan, H. (2002). “Evauating the knowledge assets of innovative companies”, Australian Journal of Information Systems 10 (1), pp. 88-99.
3. Armistead, C. and Meakins, M. (2002). “A framework for practicing knowledge management”, Long Range Planning 35, pp. 49-71.
4. Axelsen, M. (2002). “Smartwear”, Australian CPA 72 (4), pp.62-64.
5. Bierly, P. and Chakrabarti, A. (1996). “Generic knowledge strategies in the U. S. pharmaceutical industry”, Strategic Management Journal 17, pp. 123-135.
6. Birchfield, R. (2001). “What it takes to become world class…and why kiwis fail”, New Zealand Management 48 (10), pp. 18-27.
7. Birkinshaw, J. (2002). “Managing internal R&D networks in global firms: an empirical assessment of th applicability of the Nonaka-Takeuchi model to the management of the selling function”, Marketing Intelligence & Planning 19 (3), pp. 188-199.
8. Blackler, F. (1995). “Knowledge, knowledge work, and organizations: an overview and interpretation”, Organization studies 16 (6), pp. 1021-1046.
9. Bloodgood, J. M. and Salisbury, W. D., (2001). “Understanding the influence of organizational change strategies on information etchnology and knowledge management strategies”, Decision Support Systems 31, pp. 55-69.
10. Bohn, R. (1994). “Measuring and managing technological knowledge”, Sloan Management Review, Fall, pp. 61-73.
11. Choi, B. and Lee, H. (2002). “Knowledge management strategy and its link to knowledge creation process”, Expert Systems with Applications 23, pp.173-87.
12. Choi, B. and Lee, H. (2003). “An empirical investigation of KM styles and their effect on corporate performance”, Information & Management 40, pp. 405-417.
13. Corso, M. and Paolucci, E. (2001). “Fostering innovation and knowledge transfer in product development through information technology”, International Journal of Technology Management 22 (1), pp. 126-148.
14. Davenport, T. H., Long, D. and Beers, M. C. (1998). “Successful knowledge management projects”, Sloan Management Review, Winter, pp. 43-57.
15. Davenport, T. H. and Prusak, L. (1998). Working knowledge: How Organizations Manage What They Know, Harvard Business School Press 5, Boston.
16. Drew, S. (1997). “From knowledge to action: the impact of benchmarking on organizational performance”, Long Range Planning 30 (3), pp. 427-441.
17. Duffy, J. (2000). “Knowledge management: to be or not to be?” Information Management Journal 34 (1), pp. 64-67.
18. Grant, R. M. (1996). “Toward a knowledge-based theory of the firm”, Strategic Management Journal 17 (Special Issue), pp. 109-122.
19. Hackman, J. (2002). “New rules for team building”, Optimize, pp. 50-62.
20. Hasan, H., and Al-hawari, M. (2003). “Management styles and performance: a knowledge space framework”, Journal of Knowledge Management 7 (4), pp. 15-28.
21. Hansen, M., Nohria, N. and Tierney, T. (1999). “What is your strategy for managing knowledge?” Harvard Business Review March/April, pp. 106-116.
22. Hargadon, A. B. (1998). “Firms as knowledge brokers: lessons in persuing continuous innovation”, California Management Review 40 (3), pp. 209-227.
23. Hult, G. T. M. (2003). “An integration of thoughts on knowledge management”, Decision Science 34 (2), pp.189-195.
24. Hult, G. T. M., Ketchen, D. J. Jr. and Nichols, E. L. (2003a). “Organizational learning as a stragegic resource in supply management”, Journal of Operations Management 21 (5), pp. 541-556.
25. Hult, G. T. M., Ketchen, D. J. Jr. and Slater, S. F. (2003b). “Information processing, knowledge development and strategic supply chain performance”, Academy of Management Journal, in press.
26. Jordan, J. and Jones, P. (1997). “Assessing your company’s knowledge management style”, Long Range Planning 30 (3), pp. 392-398.
27. Junnarkar, B. (1997). “Leveraging collective intellect by building organizational capabilities”, Expert Systems with Applications 13(1), pp. 29-40.
28. Kaplan, R. S. and Norton, D. P. (1996). The balanced scorecard, Boston, Harvard Business School Press.
29. Kotylar, I. and Saks, M. A. (2001). “Using technology for knowledge and skill transfer”, Canadian HR Reporter 14 (18), pp. G9.
30. Lee, J. and Kim, Y. (2001). “A stage model of organizational knowledge management: A latent content analysis. Expert Systems with Applications 20, pp. 299-311.
31. Maiden, N. A. M. and Rugg, G. (1996). “ACRE: selecting methods for requirements acquisition”, Software Engineering Journal 11 (3), pp.193-192.
32. Maglitta, J. (1996). “Know-How, Inc.”, Computerworld Jan, pp. 74-76.
33. Martensson, M. (2000). “A critical review of knowledge management as a management tool”, Journal of Knowledge Management 4 (3), pp. 204-216.
34. Mentzer, J. T., Flint, D. J. and Hult, G. T. M. (2001). “Logistics service quality as a segment-customized process”, Journal of Marketing 65 (4), pp. 82-104.
35. Miles, G., Miles, R. E., Perrone, V. and Edvinsson, L. (1998). “Some conceptual and research barriers to the utilization of knowledge”, California Management Review 40 (3), pp. 281-288.
36. Ndlela, L. T. and du toit, A. S. A. (2001). “Establishing a knowledge management programme for competitive advantage in an enterprise”, International Journal of Information Management 21, pp. 151-165.
37. Nevis, E., Anthony, D. and Gould, J. (1995). “Understanding organizations as learning systems”, Sloan Management Review Winter, pp. 73-85.
38. Nonaka, I., and Konno, N. (1998). “The concept of ‘‘Ba’’: building a foundation for knowledge creation”, California Management Review 40 (3), pp. 40-54.
39. Nonaka, I. and Takeuchi, H. (1995). The knowledge creating company, New York, Oxford University Press.
40. Nonaka, I., Toyama, R. and Konno, N. (2000). “SECI, ba and leadership: A unified model of dynamic knowledge creation”, Long Range Planning 33, pp.5-34.
41. Parent, M., Gallupe, R. B., Salisbury, W. D. and Handelman, J. M. (2000). ”Knowledge creation in focus group: can group technologies help?”, Information and Management 38, pp. 47-58.
42. Savary, M. (1999). “Knowledge management and competition in the consulting industry”, California Management Review 41 (2), pp. 95-107.
43. Schulz, M. and Jobe, L. A. (2001). “Codification and tacitness as knowledge management strategies: an empirical exploration”, Journal of High Technology Management Research 12, pp. 139-165.
44. Scott, J. E. (1998). “Organizational knowledge and the Internet”, Decision Support Systems 23, pp. 3-17.
45. Singh, H. and Zollo, M. (1998). “The impact of knowledge codification, experience trajectories and integration strategies on the performance of corporate acquisitions”, The Wharton School Working Paper, August, pp. 98-124.
46. Smith, M. E. (1997). “Disciplines of organizational learning: contributions and critics”, Human Relations, September, pp. 1085-1113.
47. Soliman, F. and Spooner, K. (2000). “Strategies for implementing knowledge management: role of human resources management”, Journal of Knowledge management 4 (4), pp.337-345.
48. Soo, C., Devinney, T., Midgley, D. and Deering, A. (2002). “Knowledge management: philosophy, processes and pitfalls”, California Management Review 44 (4), pp. 129-150.
49. Sutton, R. I. (2001). “The weird rules of creativity”, Harvard Business Review September, pp. 94-103.
50. Swan, J., Newell, S. and Robertson, M. (2000). “Limits of IT-driven knowledge management for interactive innovation processes: towards a community-based approach”, Preceedings of 33rd HICSS.
51. Talisayon, S. D. (2002). “Knowledge and people”, BusinessWorld, pp.1.
52. Teece, D. J. (1998). “Capturing value from knowledge assets: the new economy, markets for know-how, and intangible assets”, California Management Review 40 (3), pp. 55-79.
53. Tiwana, A. (2000). The knowledge management toolkit: practical techniques for building a knowledge management system, London, U.K.: Prentice Hall, Inc..
54. Wills, J. (2000). “Credit mapping: validating work based training using action learning outcomes”, Journal of Workplace Learning 12 (3), pp. 89-93.
55. Zack, M. H. (1999). “Developing a knowledge strategy”, California Management Review 41 (3), pp. 125-145.