在今日變動快速的社會中，資訊科技的應用已成為提昇組織績效的趨勢，伴隨電腦化作業往往牽動企業組織流程合理化之安排，這對缺乏資源的中小企業，往往是一個嚴峻的挑戰，這也說明國內中小企業電腦化比例偏低之原因。中小企業導入MIS系統時，合理化與電腦化的優先順序之爭議存在已久，但少見相關理論之探討與實證研究。 依據系統實施理論，這爭論代表組織變革過程的型態，跳躍抑或緩和漸進。本文應用組織學習與組織適應理論來探討中小企業適合何種之變革過程。先是以以組織學習理論由嘗試中學習的觀點來描述MIS系統之實施，學習的關鍵是技術供應商與組織使用者間知識相互移轉過程。在中小企業脈絡中，組織使用者的吸收能力之強弱將主導對此知識移轉過程，從而決定合理化與電腦化的優先順序。若從組織適應觀點出發，組織所面對的環境壓力與策略性選擇空間對技術引進有相當影響，合理化與電腦化的優先順序取決於環境影響程度與策略性選擇之自由度的組合。 本研究之實證結果與組織適應理論之預測不盡符合，其失敗原因在於產業競爭觀點未必能完全解釋組織創新行為。中小企業吸收能力差者，宜先合理化後電腦化，而電腦化所帶來的知識與經驗對形成組織之吸收能力有相當幫助，對下一階段之合理化亦有影響。

　　　　　In today's fast changing world, implementation of information technology has become a major trend of productivity improvement in business organizations. Computerization movement often involves with rationalization in organizational processes. This constitutes a serious challenge for small business whose accessibility to resources is generally limited due to its size. The argument about the priority sequence between rationalization and computerization has been around for a long time, but pertinent theoretical discussion and associated empirical studies are seldom found. This argument can be attributed to the area of system implementation. A certain priority sequence underlies the philosophy of organization change strategy-radical or evolutionary. This paper addresses such strategic issue by applying organizational learning and organizational adaptation theories to the context of small business. Deploying MIS system is first described by the notion of learning by trying in organizational learning theory. What is required in learning is the knowledge transfer process that interacts upon vendor and organization user. In the context of small business, the absorptive capacity of organization user has more influence on the success of the knowledge transfer process than the counterpart of vendor. This in turn determines the priority sequence between rationalization and computerization. In light of organizational adaptation theory, environmental determinism and strategic choice are two important constructs in technology acquisition. The combination of these two constructs dictates the priority sequence between rationalization and computerization. The empirical findings of the study show results inconsistent with the predictions made by organizational adaptation theory. The inadequacy lies in that the competitive framework may not be capable of explaining the organizational innovation behavior. The organization that presents weak absorptive capacity should place rationalization before computerization. Experience accumulated in the computerization facilitates the formation of organization's absorptive capacity, and will have positive impact upon rationalization in the next stage.