隨著資通訊產業逐漸成熟與醫療產業數位化需求提升，科技企業跨足醫療產業已成為重要的多角化方向。然而，醫療產業具有高度監管、專業責任與信任門檻，使科技企業既有智慧資本未必能直接在新市場中發揮作用。既有的多角化研究多強調資源與能力移轉，而智慧資本研究則較著重資本存量及其價值創造；然而，當兩者與制度環境分別討論時，較難完整呈現既有智慧資本進入不同制度場域後如何產生調適缺口，以及企業如何透過策略回應進行調整並取得正當性。
本研究以明基佳世達集團為個案，採質性個案研究法，透過深度訪談法，訪談醫療事業相關之員工及高階主管，並輔以次級資料進行交叉驗證。本研究整合了智慧資本、制度理論與策略回應觀點，探討 ICT 企業如何透過策略回應調適既有智慧資本，以回應醫療產業的制度壓力並取得正當性。
本研究發現， ICT 企業既有智慧資本須歷經「再正當化」過程，方能轉化為醫療市場中可被採用與信任的能力基礎。企業並非採取單一回應，而是依不同智慧資本展現差異化的策略回應，人力、結構、關係與更新資本分別呈現出遵循、平衡、吸納與協調之策略回應。透過專業知識與人才調整、組織流程與制度重建，以及醫療信任網絡的嵌入，企業逐步建構其既有能力以符合新產業的制度要求。
此外，醫療法規與專業標準的持續演變，使既有智慧資本面臨「正當性折舊」的風險。更新資本因而不只是促進創新，更是因應制度變動、持續調整既有能力的重要機制。本研究提出，智慧資本的移轉並非單純的能力搬移，而是企業透過策略回應使既有能力在新產業的制度場域中重新取得正當性的過程。對科技企業而言，在進入高度制度化產業時，除盤點既有能力外，亦應將「能力的制度可轉譯性」納入多角化決策，並將持續知識校準視為長期競爭基礎，而非一次性的市場進入準備。

As the information and communications technology (ICT) industry matures and healthcare digitalization grows, expansion into healthcare has become an important diversification path for technology firms. However, strict regulation, professional responsibility, and trust requirements may prevent existing intellectual capital (IC) from being directly effective in the new market. Existing research offers limited explanation of how IC is adapted across institutional contexts and legitimized.
Using BenQ Qisda Group as a qualitative case study, this research draws on seven in-depth interviews, one supplementary interview, and secondary data. Integrating intellectual capital, institutional theory, and strategic response perspectives, the study examines how ICT firms adapt existing IC under institutional pressures.
The findings show that existing IC must undergo “re-legitimation” before becoming an accepted and trusted capability base. Human, structural, relational, and renewal capital respectively reflect compliance, balancing, co-optation, and coordination. These differentiated responses help firms adapt knowledge, organizational systems, and trust networks to the new institutional environment.
The study further identifies “legitimacy depreciation,” whereby institutional changes may erode the applicability of existing IC. Renewal capital therefore supports continuous adaptation. IC transfer is thus not merely capability relocation, but a process of regaining legitimacy in a new institutional field. Technology firms entering highly institutionalized industries should consider the institutional translatability of their capabilities and treat continuous knowledge recalibration as a long-term competitive foundation.

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