本研究紀錄一家近半世紀的老公司組織變革的過程，藉由歷程模式的資料分析方法，探討CEO以IT啓動變革的背景因素、IS改造以及組織變革的過程。個案公司AACL是具高度專業技術，以及市場獨佔的公司；當新任CEO進駐財務岌岌可危的AACL，亟思如何改善其營運狀況時，使用多年的主機系統便成為CEO的變革標的。IS改造和建置總共歷時八年（公元1993年至2000年），經歷了兩次的失敗，第三次則歷時四年並克服諸多波折才建置成功。當CEO立意改造資訊系統時，基本思維是對科技的信賴，以外部的「專家」主導並跳過原資訊主管的經驗。前兩次由CEO主導的系統改造和建置卻失敗，主要原因是無法掌握AACL獨特的產業知識。第三次的建置，卻接連引發組織內部的衝突，員工及部門高階主管都出現強烈的抗爭；最後是CEO與新任CIO共同扮演變革推手，解決組織內部的政治問題後，新的資訊系統才得以成功的上線。本文深入討論個案各相關事件的因果關係及管理意涵，可做為學界質性研究之參考，也可供業界思考，以IT作為啓動變革的工具時可能面臨的組織問題和桃戰。

This research is to study how an over-half-century-old company went through the process of information system change associated with the organizational change. It took eight years that began at 1993 and ended at 2000. When the new CEO saw the financial report filled with English codes and numbers that he could hardly understand, he decided to replace the out-of-date information system. We have recorded three stages of IS replacement process. The first and second stages are failures. The most important reason is that both replacement projects were leaded by outside IT experts who do not have the domain knowledge of the company. The third stage does not repeat the same problems as the previous two; however, the organizational politics and user rejection make the replacement process a rough journey. Throught the process theory, we organize the related events to analyze how the IS replacement triggers an organization change and how the stakeholders react to the power change.