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題名:內部控制電腦化調適對組織營運影響之研究-科技參考框架理論的觀點
作者:顧添利
作者(外文):Koo, Tian-Lih
校院名稱:輔仁大學
系所名稱:商學研究所
指導教授:楊銘賢
學位類別:博士
出版日期:2011
主題關鍵詞:資訊系統科技參考框架內部控制電腦化調適營運績效資訊品質information systemstechnological frames of referencecomputerized internal controls adaptationoperating performanceinformation quality
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資訊科技之採用使得組織交易活動的核准、記錄、處理與結果報告等工作皆由資訊系統自動執行。因此,為了確保營運績效、財務資訊可靠性與法令遵行等目標,內部控制機制也必須依據組織電腦化情況,逐漸地建置於資訊系統內,才能持續發揮控制之功效。但當組織採用新資訊科技時,由於相關群體間認知框架之不同,使得組織內部控制調適失敗,而產生了內部控制缺失,並造成營運的風險。所以,本研究首先依據科技參考框架(technological frames of reference, TFR)理論,提出一個資訊科技採用時之「内部控制調適模型」,以詮釋當組織採用新資訊科技時,由於資訊科技人員與管理人員等兩個相關群體間科技參考框架的不一致,而使得在內部控制電腦化技術調適過程中產生了衝突的決策與行動,進而造成內部控制缺失;但經由兩個相關群體科技參考框架的調校(alignment),而逐步改善了內部控制缺失。接著,本研究依據所提出之理論模型,以一個公司之新資訊科技採用個案為例子,蒐集其從系統開發、實施初期到穩定使用等階段的縱斷面資料,以解釋經由TFRs的調校來調適內部控制的過程及改進內部控制缺失的方法,並驗證了本研究所提之理論模型及兩個研究命題。依據個案研究結果,發現IT人員與管理人員等兩個相關群體TFRs的調校能力,可以影響組織採用新資訊科技時內部控制技術的調適結果。
依據個案研究所提出之模型理論,本研究也提出一個研究模型,並發展出相關的研究假說。為了實徵研究假說,本研究以台灣上市與上櫃公司為研究對象,使用問卷調查方法來蒐集各個研究變項之資料;並從臺灣經濟新報,取得有關營運績效之資料,以進行相關假說的統計分析。研究結果顯示,企業IT人員與管理人員兩個相關群體TFRs之調校與互動對內部控制電腦化技術調適能力有顯著之影響,內部控制電腦化技術調適能力對內部控制效能、營運績效與資訊品質也有顯著之影響;而內部控制效能對營運績效之影響則只有部份得到支持,但內部控制效能對資訊品質則有顯著之影響。
因此,問卷調查之研究結果也進一步支持個案研究的發現,就是IT人員與管理人員等兩個相關群體TFRs的調校能力,可以影響組織採用新資訊科技時內部控制電腦化技術調適能力。本研究所提出之企業採用新資訊科技時內部控制調適模型之理論、個案研究的發現及問卷調查實徵研究的結果,可做為學術界後續研究之參考;而本研究的研究結果與發現,也可做為實務界在企業採用新資訊科技時,如何來調校IT人員與管理人員等兩個相關群體之科技參考框架並改善其內部控制缺失(internal controls deficiency, ICD)之參考依據。
The adoption of information technology (IT) makes it possible to automate the tasks of approving, recording, processing and reporting of transactions. To ensure operational performance, financial information reliability and legal compliance, internal control mechanisms should be gradually constructed into the IT systems, according to the computerization of the organization, in order to continue to exercise the internal controls. However, the adoption of new IT often results in internal control deficiencies (ICDs) and operational risks due to the differences in the perceptual frameworks of different groups, and hence, a failure in internal controls adaptation. Therefore, this study referred to technological frames of reference (TFR) in order to propose an Internal Control Adaptation Model (ICAM) for IT adoption. This study explored a case of new IT adoption in a company to gather longitudinal data that can explain the process of internal control adaptation and the improvements of ICDs, as well as validate the propositions developed by this study. From the results of this case study, the TFRs alignment of both IT personnel and managers affects the adaptation of computerized internal controls when new IT adopted was found.
Therefore, based on the theory of the proposed ICAM, a research model was developed, in which the TFRs alignment of both IT personnel and managers affects the adaptation of computerized internal controls, computerized internal controls adaptability affects internal controls efficacy, operating performance and information quality, and internal controls efficacy influences operating performance and information quality. Research hypotheses derived from the model were tested mainly using multiple regression analysis on the questionnaire data and financial data from Taiwanese listed companies. The results showed that the interaction between IT personnel and managers had an impact on computerized internal controls adaptation, computerized internal controls adaptability had an impact on internal controls efficacy, operating performance and information quality, but the internal controls efficacy had only a partial influence on operating performance and a significant impact on information quality. The research findings could serve as a theoretical foundation for further study.
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