過去實證研究雖指出知識外化、內化活動對於知識管理績效有正面影響，但一旦 知識從外化到內化過程中出現知識流失現象，即將對知識管理效能造成影響。本研究 主要針對知識外化到內化過程中知識流失現象與知識流失成因進行探討。 研究方法包括質化與量化研究。在質化方面，藉由深度訪談與內容分析法，建立 起知識流失的觀點，並作為知識流失相關構面的發展基礎；在量化方面，藉由問卷調 查法針對知識流失成因加以驗證。統計方法包括探索性因素分析、驗證性因素分析、 成對樣本T 檢定與結構方程式等。 研究結果指出受測者對不同知識類型的外化/ 內化難度認知，以及外化/ 內化優 先性認知有顯著差異，此外，知識的外化/ 內化難度認知與內化優先性認知對於知識 流失有顯著影響。其結果顯示知識在外化與內化過程中，會因為困難度認知與優先性 認知的影響，而出現知識流失的情況。本研究貢獻主要在於建立知識流失的觀點與 探索知識流失的成因。此觀點的建立將有助於知識內化與外化觀點的進一步釐清與擴 充，並為管理知識的有效傳播提供一定啟示與意涵。

Prior researches indicated that knowledge externalization and internalization have a positive influence on KM effectiveness. However, as soon as knowledge loss occurs from knowledge externalization to internalization, it will affect KM effectiveness. The purpose of this study is to exploit the issue of knowledge loss from knowledge externalization to knowledge internalization. Research methods including qualitative and quantitative approaches were conducted in this study. In qualitativemethods, deeply interviews and content analysis were used to develop the concept of knowledge loss which serves the basis of the related dimensions. In quantitative methods, the questionnaire survey was used toexamine thedeterminants of knowledge loss. Statistical methods include exploratory factor analysis, confirmatory factor analysis, reliability analysis, paired-samples T-test and structural equation modeling. The research results indicate that there are significant differences in the perceived difficulty and perceived priority among different knowledge types in the process of knowledge externalization and internalization. The perceived difficulty of knowledge externalization/ internalization and perceived priority of knowledge internalization have significant effect on knowledge loss. The findings imply that the knowledge loss caused by the perceived difficulty and perceived prioritywould occur in the process of knowledge externalization and internalization. The major contribution of this study lies indeveloping the concept of knowledge loss and itsdeterminants. The perspective will clarify and expand the thoughtfulnessof knowledge internalization and externalization, therefore to offer some implication for the effective diffusion of management knowledge.