企業合併之系統整合衡量─自多重利益關係者角度分析

Abstract

在企業併購專案中，兩家公司資訊系統的整合工作十分關鍵而複雜。許多研究探討業合併過程中資訊系統整併的組織與文化管理，然仍缺乏企業併購之後資訊系統整合績效的評估研究。本研究企圖從不同關係人的角度探討企業併購時資訊系統整合之衡量準則，四個企業關係人分別為執行長、資訊長、業務經理人、以及企業之顧客。本研究之預期結果除了提供企業併購時資訊系統整合之衡量準則之外，更期待能對資訊系統成功理論提出不同解釋。

While information systems have been an important tool to coordinate the daily activities of a company, systems integration has become one of the most critical and complex tasks during a merger and acquisition (M&A). M&A projects are highly complex in terms of the number of deliverables and the amount of communication among a wide range of stakeholders. The strategy of IS integration requires significant input from stakeholders on both strategic business needs and technological capabilities so that organizations can build a clear and comprehensive picture of the connection between business and IS and devise solutions that transcend functional boundaries. Studies on M&A IS integration have spent much effort on studying integration project management mainly trying to explain the impact of cultural differences on the implementation of IS integration. A few studies have explored the existence of relatively divergent viewpoints between business and IT managers that could cause a “stakeholders’ conflict”. An M&A project usually involves stakeholders of different interest parties with different objectives. The objective of this paper is to develop a comprehensive IT integration measurement from multiple stakeholder perspectives—i.e., CEOs, CIOs, business managers, and customers of the merged companies. Based on the literature review of system integration in M&As from different viewpoints, the research forms a framework of measurements of system integration and plans to verify deeply with different stakeholders of M&A cases in the banking industry in Taiwan. The banking industry in Taiwan has faced a fiercely competitive environment and M&As are taken as a major means for banks to improve their operation performance and prosperity. IS plays an important role in the daily operations and has a direct impact on banks’ competitiveness. A good alignment among stakeholders will lead to successful M&A systems integration and project management. The results will reveal the different measurements from multiple stakeholders’ viewpoints and could correspond to an alternative explanation of the information system success theory.