越來越多的企業開始懂得「知識力量」的重要性，並且建立起許多與知識相關的管理系統來進行知識管理(KM , Knowledge management)，希望能為自己帶來更高的競爭力與創造更多的利益。因此，知識管理已成為目前影響企業競爭優勢的重要因素之一，其中「創新」更被認為是提升競爭力的絕佳工具，然而知識內化(internalization)又在整個知識創造與創新過程中扮演關鍵性的角色。過去的研究大多著重在知識創造整體性的考量 ( Becerra-fernandez and Sabherwal 2001; Gold et al. 2001)，很少能深入探討知識接收者對於知識的接受意圖與內化行為。但對於如何有效促進「知識內化」，並加以系統化整理分析，而發展成為一個理論模式，仍是目前所欠缺的。
目前許多企業也會為員工提供許多的學習機會，但總是在強調每個員工是否都接受了他們所該具備的教育訓練課程或知識資料，而不在乎員工是否真正願意接受這樣的知識內容，或忽略了員工是否能夠內化所得到的知識，甚至最終以出席紀錄或學習考試評鑑結果來認定員工是否學習到了他們所該懂得的知識。
因此本研究希望能探索出對於員工知識內化行為的影響因子，以幫助企業進行更有效的知識管理或知識轉換。
本研究以具有高度知識流動性的科技廠商員工作為研究對象，共回收210份有效問卷。根據統計迴歸研究方法獲得以下結果： (1)組織結構與組織支持有助於提高員工之學習自主性；(2)組織結構明確有助於提升知識接收者對於知識之接受意圖與知識內化行為；(3)知識接收者之學習自主性對於其知識接受意圖與知識內化行為具有正面效益；(4)知識接收者對於所得知識之接受意圖對於其後續知識內化行為具有正面效益。
由本分析結果，建議企業不應該只是不斷地提供員工接收知識的機會，而應該幫助員工了解與認同組織架構，並注重或努力提升員工之學習自主性，以增進員工對於所得知識之接受意圖與後續內化行為，如此才可以讓知識展現其所蘊藏的力量。

More and more enterprises start to realize the importance of 「knowledge power」, and they build many knowledge-related management systems for proceeding knowledge management（KM）. By the way, they hope that it can bring more competitiveness and earn more benefit for themselves. Hence, knowledge management has been the one of important factors which affect the enterprise competitive strength.「Innovation」is greatly regarded as an excellent tool to increase competitiveness. However, knowledge internalization behavior also plays a key role in the process of knowledge creation and innovation. In the past researches, scholars pay more attention to the consideration for the completeness of knowledge creation ( Becerra-fernandez and Sabherwal 2001; Gold et al. 2001). There are few researches exploring the knowledge acceptant intention and internalization behavior of knowledge recipient. It is still deficient to advance and analyze the knowledge internalization systematically to build a theoretical model.
Presently, many enterprises also provide a lot of learning chances for their staffs. But they always focus on if the staffs have received the training lessons or knowledge data that they should be equipped in stead of caring for the staffs’ will to accept the knowledge data, or ignore if the staffs can internalize the knowledge. Even, the enterprises use the present records or the results of learning examination to make sure of one thing that the staffs have gotten the knowledge which they should know.
Therefore, in this research, we hope to explore the effective factors with knowledge internalization behavior to help enterprises with more effective knowledge management or knowledge transformation.
Based upon a questionnaire survey of 210 technology-based firms with great knowledge information flow, the statistical regression analyses point out that: (1) organizational structure and support is positively related to learning autonomy. (2) organizational structure is positively related to the acceptant intention and internalization behavior of knowledge recipient. (3) learning autonomy is positively related to the acceptant intention and internalization behavior of knowledge recipient. (4) acceptant intention is positively related to knowledge internalization behavior of knowledge recipient.
The study results suggest that enterprises should not only continuously provide staffs with the chances of receiving knowledge but also help them to understand and indentify the organizational structure, and emphasize or urge for promoting staffs’ learning autonomy to advance the knowledge acceptant intention and internalization behavior. Finally, knowledge can spread out the inner power.

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