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問題？在管理知識爆炸的今日，知識來源與取得管道不虞匱乏，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，則為本研究探討之議題。在此前題下，本研究期能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。在針對104份樣本進行迴歸分析後發現：學習者學習歷程的完整程度，以及知識學習的掌握層次對於學習者的知識內化有顯著影響。此意謂學習者在歷經的學習歷程愈完整，且掌握的知識層次愈高的情況下，愈能將習得的外顯知識內化為本身能力，進而提升知識的應用與創造能力。最後，本研究根據研究結果發展出整合學習循環理論與知識學習觀點為基礎的企業知識內化模式，以作為學界與業界之參考。 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 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. By combining the learning cycle theory with the perspective of knowledge learning, this study explores the issue of knowledge internalization. Regression analysis was used to test the hypotheses in a sample of 104 MBA students. The major findings 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 can raise the knowledge application and creation capabilities by experiencing the complete learning cycle and learning all levels of knowledge. At last, this study seeks to develop a framework of knowledge internalization based from integrating learning cycle theory and knowledge learning perspective which will serve as reference for both the academic and business communities.
