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題名:資訊科技投資與流程觀點的IT企業價值
作者:唐永泰 引用關係
作者(外文):Tang , Young-Tai
校院名稱:國立臺北大學
系所名稱:企業管理學系
指導教授:陳銘薰
學位類別:博士
出版日期:2004
主題關鍵詞:資訊科技投資IT企業價值流程觀點生產力矛盾IT investmentIT business valueProcess orientedProductivity paradox
原始連結:連回原系統網址new window
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資訊科技投資能否影響組織績效,至今仍尚未有定論,故文獻稱為「資訊科技的生產力矛盾」現象。資訊科技與組織績效之關係的研究,大多數文獻是以財務或經濟觀點的企業層次輸出結果來衡量資訊科技的價值,卻僅能提供有限的了解,流程觀點(process perspective)則是從流程層次來衡量資訊科技的價值,是一種更微觀層次與多構面的新觀點。本研究即是以企業的流程觀點來衡量IT企業價值,除了探討資訊科技投資與IT企業價值之間的關係外,也檢視兩者關係是否受到組織內部因素與外部環境因素的影響,並以調查研究為蒐集資料之方法,實證對象則是以列名國內天下雜誌2001-2003年1000大製造業、500大服務業以及100大金融業的118家企業之高階主管為對象。實證結果顯示,資訊科技投資對IT企業價值有顯著的影響,其中資訊科技投資支出程度愈高,IT企業價值愈高,但是資訊科技人員比例愈高,IT企業價值反而降低。在組織的管理、背景與外部環境因素中,高階管理支持、外部壓力對資訊科技投資與IT企業價值之間的關係,有顯著的干擾效果影響,而企業內的資訊系統品質、資訊系統的狀態與使用等因素,對資訊科技投資與IT企業價值之間的關係,則有顯著的中介效果影響。研究結果說明了,組織投資資訊科技是有必要的,但不必然產生正向效益,而且除了投資金錢外,高階管理支持、外部壓力以及資訊系統品質、資訊系統的狀態與使用等因素的影響也是重要的,研究結果對文獻的「資訊科技生產力矛盾」現象的原因,提供了更進一步的了解。
During the past decade a great deal of attention has focused on the impact of IT investment. However, studies have frequently generated controversial or inconsistent results. This has in literature been regarded as the “productivity paradox” of IT.
This dissertation, with a focus on process-level measures IT business value, explore the relationship between IT investment and IT business value, and examines the moderating effects of organizational internal and external factors on IT business value. Using questionnaire survey and multiple regression analysis, an empirical study is conducted on a sample of 118 top managers from 118 firms rank among top 1600 corporations 2001~2003 in Taiwan. The results show that IT investment has significantly impact on IT business value. The relationship between IT investment and IT business value is intervened by top management support and external pressure factors. Beside, quality and state of IS in organization have a mediating effects on the relationship between IT investment and IT business value. Finally, managerial implications for research results are presented.
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