過去的對於提高客戶滿意度和技術創新的相關研究眾多，然而將兩個問題運用知識創造理論，並分析了它們在知識創造活動的差異的相關研究則仍少數。因此本研究首先探討不同知識的創造活動如何影響企業的經營績效目標。。企業的組織目標是如何影響其知識創造過程。本研究問卷過電子郵件或面談的方式進行收集，且問卷對象涵括各種行業，包括製造業和服務業。本研究結果得知當企業目標以創新為主時，其知識活動應著重在外顯化與結合化的活動；而企業目標是以顧客滿意度為主時則應著重在知識內隱化的活動上。

How to enhance customer satisfaction and technology innovation have been topics of discussion for some time; however, few studies have explored the two issues by applying the knowledge creation theory, and analyzed their differences in knowledge creation activities. The present study aims to explore how the firm’s knoweldge cration activiity affects its performance goals. Based on Nonaka’s knowledge creation theory, questionnaires were developed and sent to Taiwanese firms in various industries, including the manufacturing and service industries. These questionnaires were collected either by mail or interview. Our findings suggest those whose performance goals is innovation should emphasize externalization and combination activities, whereas those whose performance goalis customer satisfaction should emphasize internalization activity.

Bagozzi, R.P., and Yi, Y. (1988) . On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74-94.
Bagozzi, R.P., Yi, Y. and Phillips, L.W. (1991). Assessing Construct Validity in Organizational Research. Administrative Science Quarterly, 36(3), 421-458.
Baker, J., Parasuraman, A., Grewal, D, and Voss, G.B. (2002). The influence of multiple store environment cues on perceived merchandise value and patronage intentions. Journal of Marketing, 66(2), 120-141.
Baloh, P., Uthicke, K. and Moon, G. (2008). A business process-oriented method of KM solution design: A case study of Samsung Electronics. International Journal of Information Management, 28(5), 433-437.
Becerra—Fernandez I and Sabherwal R. (2001). Organizational knowledge management: A contingency perspective. Journal of Management Information Systems, 18(1), 23-55.
Bhagat, R.S., Kedia, B.L., Harveston, P.D. and Triandis, H.C. (2002). Cultural Variations In The Cross-Border Transfer Of Organizational Knowledge: An Integrative Framework. Academy of Management Review, 27(2), 204-221.
Boiral, O. (2002). Tacit Knowledge and Environmental Management. Long Range Planning, 35(3), 291-317.
Cabrera, A. and Cabrera, E.F.(2002). Knowledge-sharing Dilemmas. Organization Studies, 23(5), 687-710.
Caemmere, B. and Wilson, A. (2010). Customer feedback mechanisms and organisational learning in service operations. International Journal of Operations & Production Management, 30(3-4), 288-311.
Castellacci, F. (2008). Technological paradigms, regimes and trajectories: Manufacturing and service industries in a new taxonomy of sectoral patterns of innovation. Research Policy, 37(6-7), 978-994.
Castrogiovanni, G. J., D. Urbano and J. Loras (2011). Linking corporate entrepreneurship and human resource management in SMEs. International Journal of Manpower, 32(1), 34-47.
Cater, B. and Cater, T. (2009). Relationship-value-based antecedents of customer satisfaction and loyalty in manufacturing. Journal of Business & Industrial Marketing, 24(7-8), 585-596.
Chang, H.H. and Ku, P.W. (2009). Implementation of relationship quality for CRM performance: Acquisition of BPR and organisational learning. Total Quality Management & Business Excellence, 20(3), 327-348.
Chang, Y.C. (2003). Benefits of co-operation on innovative performance: evidence from integrated circuits and biotechnology firms in the UK and Taiwan. R&D Management, 33(4), 425-437.
Chen, Y. and Li, L. (2006). Deriving information from CRM for knowledge management - A note on a commercial bank. Systems Research and Behavioral Science, 23(2), 141-146.
Choi, B. and Lee, H. (2002). Knowledge management strategy and its link to knowledge creation process. Expert Systems with Applications, 23(3), 173-187.
Chou, T.C., Chang, P.L., Tsai, C.T. and Cheng, Y.P. (2005). Internal learning climate, knowledge management process and perceived knowledge management satisfaction. Journal of Information Science, 31(4), 283-296.
Clifton, N., Keast, R., Pickernell, D. and Senior, M. (2010). Network Structure, Knowledge Governance, and Firm Performance: Evidence from Innovation Networks and SMEs in the UK. Growth Change, 41(3), 337-373.
Drejer, I. (2004). Identifying innovation in surveys of services: a Schumpeterian perspective. Research Policy, 33(3), 551-562.
Drucker, P.F. (1954). The Practice of Management. Harper & Row, New York.
Dyck, B., Starke, F.A., Mischke, G.A. and Mauws, M. (2005). Learning to Build a Car: An Empirical Investigation of Organizational Learning. Journal of Management Studies, 42(2), 387-416.
Edmondson, A.C. (2008). The Competitive Imperative of Learning. Harvard Business Review. 86(7/8), 60-67.
Gilbert, M. and Cordey-Hayes, M. (1996). Understanding the process of knowledge transfer to achieve successful technological innovation. Technovation, 16(6), 301-312.
Grant, R.M. (1996). Prospering in Dynamically-competitive Environments: Organizational Capability as Knowledge Integration. Organization Science, 7(4), 375-387.
Griffith, T.L. and Sawyer, J.E. (2010). Multilevel knowledge and team performance. Journal of Organizational Behavior, 31(7), 1003-1031.
Hackman, J.R. and Wageman, R. (1995). Total Quality Management: Empirical, Conceptual, and Practical Issues. Administrative Science Quarterly, 40(2), 309-342.
Hall, R. and Andriani, P. (2003). Managing knowledge associated with innovation. Journal of Business Research, 56(2), 145-152.
Hipp, C. and Grupp, H. (2005). Innovation in the service sector: The demand for service-specific innovation measurement concepts and typologies. Research Policy, 34(4), 517-535.
Ho, J.C. (2011). Technology evaluation in Taiwan's technology industries: Strategies, trajectories, and innovations. Technological Forecasting and Social Change, 78(8), 1379-1388.
Howells, J. (2010). Services and Innovation and Service Innovation: New Theoretical Directions. Edward Elgar Pub.
Hung, H.F., Kao, H.P. and Chu, Y.Y. (2008). An empirical study on knowledge integration, technology innovation and experimental practice. Expert Systems with Applications, 35(1-2), 177-186.
Hung, R.Y.Y., Lien, B.Y.H., Fang, S.C. and McLean, G.N. (2010). Knowledge as a facilitator for enhancing innovation performance through total quality management. Total Quality Management & Business Excellence, 21(4), 425-438.
Jansen, J.J.P., F.A.J. Van Den Bosch, H.W. Volberda. (2005). Managing potential and realized absorptive capacity: how do organizational antecedents matter?. Academy of Management Journal 48(6), 999-1015
Jaw, C., Lo, J.Y. and Lin, Y.H. (2010). The determinants of new service development: Service characteristics, market orientation, and actualizing innovation effort. Technovation, 30(4), 265-277.
Jeffrey, P. and Sutton, R.I. (1999). Knowing "what" to do is not enough: Turning knowledge into action. California Management Review, 42(1), 83-108.
Jordan, J. and Jones, P. (1997). Assessing your company's knowledge management style. Long Range Planning, 30(3), 392-398.
Lambert, M. and J. Vero (2013). The capability to aspire for continuing training in France: The role of the environment shaped by corporate training policy. International Journal of Manpower, 34(4).
Law, C.C.H. and Ngai, E.W.T. (2008). An empirical study of the effects of knowledge sharing and learning behaviors on firm performance. Expert Systems with Applications, 34(4), 2342-2349.
Lawson, B., Petersen, K.J., Cousins, P.D. and Handfield, R.B. (2009). Knowledge Sharing in Interorganizational Product Development Teams: The Effect of Formal and Informal Socialization Mechanisms. Journal of Product Innovation Management, 26(2), 156-172.
Lee, H. and Choi, B. (2003). Knowledge Management Enablers, Processes, and Organizational Performance: An Integrative View and Empirical Examination. Journal of Management Information Systems, 20(1), 179-228.
Leiponen, A. (2006). Managing Knowledge for Innovation: The Case of Business-to-Business Services. Journal of Product Innovation Management, 23(3), 238-258.
Li, J.M., Yang, J.S. and Wu, H.H. (2008). Improving service quality and organisation performance through human resource practices. A case study. Total Quality Management and Business Excellence, 19(9), 969-985.
Li, Y.H., Huang, J.W. and Tsai, M.T. (2009). Entrepreneurial orientation and firm performance: The role of knowledge creation process. Industrial Marketing Management, 38(4), 440-449.
Liao, H. and Chuang, A. (2004). A Multilevel Investigation of Factors Influencing Employee Service Performance And Customer Outcomes. Academy of Management Journal, 47(1), 41-58.
Lin, Y., Su, H.Y. and Chien, S. (2006). A knowledge-enabled procedure for customer relationship management. Industrial Marketing Management, 35(4), 446-456.
Liu, P.L., Chen, W.C. and Tsai, C.H. (2005). An empirical study on the correlation between the knowledge management method and new product development strategy on product performance in Taiwan's industries. Technovation, 25(6), 637-644.
Mansury, M.A .and Love, J.H. (2008). Innovation, productivity and growth in US business services: A firm-level analysis. Technovation, 28(1-2), 52-62.
Martin-de-Castro, G., Lopez-Saez, P. and Navas-Lopez, J.E. (2008). Processes of knowledge creation in knowledge-intensive firms: Empirical evidence from Boston's Route 128 and Spain. Technovation, 28(4), 222-230.
Martinez-Costa, M. and Jimenez-Jimenez, D. (2009). The Effectiveness of TQM The Key Role of Organizational Learning in Small Businesses. International Small Business Journal, 27(1), 98-125.
Miles, I. (2005). Innovation in services. Oxford , New York : Oxford University Press.
Mohr-Jackson, I. (1998). Managing a Total Quality Orientation: Factors Affecting Customer Satisfaction. Industrial Marketing Management, 27(2), 109-125.
Nonaka, I. (1991). The Knowledge-Creating Company. Harvard Business Review, 69(6), 96-104.
Nonaka, I. (1994). A Dynamic Theory of Organizational Knowledge Creation. Organization Science, 5(1), 14-37.
Nonaka, I. and Takeuchi, H. (1995). The knowledge-creating company. New York : Oxford University Press.
Nonaka, I., Toyama, R. and, Konno, N. (2000). SECI, Ba and Leadership: a Unified Model of Dynamic Knowledge Creation. Long Range Planning, 33(1), 5-34.
Nonaka, I. and von Krogh, G. (2009). Tacit Knowledge and Knowledge Conversion: Controversy and Advancement in Organizational Knowledge Creation Theory. Organization Science, 20(3), 635-652.
Nonaka, I., von Krogh, G. and Voelpel, S. (2006). Organizational knowledge creation theory: Evolutionary paths and future advances. Organization Studies, 27(8), 1179-1208.
Nunnally, M.J. (1978). Psychometric theory. New York: McGraw-Hill.
Pertusa-Ortega, E.M., Zaragoza-Saez, P. and Claver-Cortes, E.(2010). Can formalization, complexity, and centralization influence knowledge performance?. Journal of Business Research, 63(3), 310-320.
Podsakoff, P.M. and Organ, D.W. (1986). Self-Reports in Organizational Research: Problems and Prospects. Journal of Management, 12(4), 531-544.
Ramsey, E., Ibbotson, P., Bell, J. and McCole, P. (2005). Internet-based business among knowledge intensive business services: Some Irish regional evidence. Service Industries Journal, 25(4), 525-545.
Rasmussen, P. and P. Nielsen (2011). Knowledge management in the firm: Concepts and issues. International Journal of Manpower, 32(5), 479-493.
Reychav, I. and Weisberg, J. (2009). Going beyond technology: Knowledge sharing as a tool for enhancing customer-oriented attitudes. International Journal of Information Management, 29(5), 353-361.
Sabherwal, R. and Becerra-Fernandez, I. (2003). An Empirical Study of the Effect of Knowledge Management Processes at Individual, Group, and Organizational Levels. Decision Sciences, 34(2), 225-260.
Schulze, A. and Hoegl, M. (2006). Knowledge Creation in New Product Development Projects. Journal of Management, 32(2), 210-236.
Schulze, A. and Hoegl, M. (2008). Organizational knowledge creation and the generation of new product ideas: A behavioral approach. Research Policy, 37(10), 1742-1750.
Shahina, A. and Zairi, M. (2009). Kano model: A dynamic approach for classifying and prioritising requirements of airline travellers with three case studies on international airlines. Total Quality Management & Business Excellence, 20(9), 1003-1028.
Sirilli, G. and Evangelista, R. (1998). Technological innovation in services and manufacturing: results from Italian surveys. Research Policy, 27(9), 881-899.
Thomas, D.R.E. (1978). Strategy is different in service businesses. Harvard Business Review, 56(4), 158-165.
Tracey, J.B., Tannenbaum, S.I. and Kavanagh, M.J. (1995). Applying Trained Skills on the Job: The Importance of the Work Environment. Journal of Applied Psychology, 80(2), 239-252.
Tsai, K.H. and Wang, J.C. (2009). External technology sourcing and innovation performance in LMT sectors: An analysis based on the Taiwanese Technological Innovation Survey. Research Policy, 38(3), 518-526.
Tsai, M.T., Chen, C.C. and Chin, C.W. (2010). Knowledge Workers' Interpersonal Skills and Innovation Performance: An Empirical Study Of Taiwanese High-Tech Industrial Workers. Social Behavior & Personality: An International Journal, 38(1), 115-126.
Tsai, M.T. and Li, Y.H. (2007). Knowledge creation process in new venture strategy and performance. Journal of Business Research, 60(4), 371-381.