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題名 企業資訊科技資本衡量指標之研究－以金融業為例
An IT Capital Performance Indicator Study－A Case Study Approach in Financial Service Industry
作者 蔡文慧
Tsai,WenHui
貢獻者 管郁君<br>諶家蘭
Huang,E.Y.<br>Seng,J.L.
蔡文慧
Tsai,WenHui
關鍵詞 資訊科技資本
資訊科技評估
智慧資本
企業績效
IT Capital
IT Assessment
Intellectual Capital
Firm Performance
日期 2006
上傳時間 18-Sep-2009 14:28:57 (UTC+8)
摘要 　　金融業是一個對資訊科技（Information Technology, IT）需求相當高的行業，相對於多數產業，其IT的建置時間較早，電子化程度亦趨向成熟。然而，由於市場激烈的競爭，為了提高企業整體營運績效與獲取競爭優勢，該產業仍必須投入龐大的資金於IT的應用。近年來，隨著國內政策的改革，跨產業併購已成為金融業未來發展的趨勢，其併購後所面臨的IT整合與更新再次帶動金融業對IT的需求。網際網路的蓬勃發展，亦提供金融業者新的競爭市場與商機，例如網路ATM等金融服務紛紛推出，隨之帶來的線上交易模式使得資訊安全議題更加受到重視，相關的IT應用成為金融業所考量的重點之一。
　　如此龐大的IT投資突顯了資訊科技評估的重要，一直以來，金融業的IT投資僅次於高科技產業或製造業，其資訊科技支出常佔營收一定的比例，若能有效掌握IT資本，必可協助企業做出最佳的投資決策。本研究即以資本的觀點定義IT資本，並以此為依據，建構一套IT資本的衡量構面與指標，透過個案訪談的方式深入了解金融業IT資本的概況以及驗證指標的適用性，藉此了解金融業所重視的衡量指標為何並進而探討之。
　　The Financial service industry places high demands upon information technology (IT). Compared with other industries (except for manufacturing-related industry), it not only begins IT implementation early but also has a better IT infrastructure. Owing to fierce competition in the financial markets, however, companies in the financial service industry still have to invest a huge amount of money in IT in order to enhance their whole performance and gain competitive advantages. In recent years, due to reformation of policies, across the field mergers and acquisitions have become the financial industry’s current trend. It not only makes financial firms spend more money on the integration and updating of IT systems after mergers and acquisitions but also stimulates the demand for IT at the same time. The growth of the Internet also provides financial service firms with new competitive markets and opportunities, such as e-ATM. In addition, due to the extensive use of the Internet and information systems, it makes firms pay close attention to information security issues and consider relevant IT applications to be a key point to focus on.
　　As described above, the huge amount of investment in IT has shown the importance of IT assessment. In general, the financial industry’s IT investment is no less than in high-tech or manufacturing industries; and its IT spending often takes a large part of revenue. Therefore, if financial firms could have a good understanding of IT capital, it will help them to plan the best IT investment strategy. In this research, we define what IT capital is from the viewpoint of capital, and develop the performance dimensions and indicators of IT capital to help firms to understand and assess their IT capital. In addition, we observe the overview of IT capital and verify the applicability of performance indicators through interviewing five benchmark companies in the financial industry. By way of case study, we understand what performance indicators the financial industry values most and then discuss the relation between IT investment and firm performance.
參考文獻  中文文獻
林宜賢(民93)，資訊科技對智慧資本之影響─以銀行業為例，國立政治大學資訊管理學系碩士論文。
林羿分(民94)。金融業電子化現況與趨勢。財團法人資訊工業策進會資訊市場情報中心產業研究報告。
張家維(民94)。全球IT Spending發展現況與趨勢。財團法人資訊工業策進會資訊市場情報中心產業研究報告。
陳美純(民90)，資訊科技投資與智慧資本對企業績效影響之研究，國立中央大學資訊管理學系博士論文。
黃怡音(民95)。網路ATM發展現況與商機分析。財團法人資訊工業策進會資訊市場情報中心產業研究報告。
 English References
Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Bontis, N. (1996). There’s A Price on Your Head: Managing Intellectual Capital Strategically, Ivey Business Quarterly, 60(4), 40-47.
Bontis, N. (1999). Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field. International Journal of Technology Management, 18(5/6/7/8), 433-462.
Edvinsson, L. (1997) Developing Intellectual Capital at Skandia. Long Range Planning, 30(3), 366-373.
Edvinsson, L. & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. New York: Harper Business.
Edvinsson, L. & Sullivan, P. (1996). Developing a Model for Managing Intellectual Capital, European Management Journal, 14(4), 356-364.
Galbraith, J. K. (1969). The New Industrial State. Harmondsworth: Pelican.
Gurbaxani, V. (1992). The Demand for Information Technology Capital: An Empirical Analysis. Decision Support Systems, 8(5), 387-403.
Gurbaxani, V., & Mendelson, H. (1992). An Empirical Analysis of Software and Hardware Spending. Decision Support Systems, 8(1), 1-16.
Gurbaxani, V., & Mendelson, H. (1994). Modeling vs. Forecasting: The Case of Information Systems Spending. Information Systems Research, 5(2), 180-190.
Heo, J. & Han, I. (2003). Performance Measure of Information Systems (IS) in Evolving Computing Environments: An Empirical Investigation. Information and Management, 40(4), 243-256.
Hong, K. K. & Kim, Y. (2002). The Critical Success Factor for ERP Implementation: An Organizational Fit Perspective. Information and Management, 40(1), 25-40.
Irani, Z. (2002). Information Systems Evaluation: Navigating through the Problem Domain. Information and Management, 40(1), 11-24
Masoulas, V. (1998). Organizational Requirements Definition for Intellectual Capital Management. International Journal of Technology Management, 16(1/2/3), 126-143.
Melville, N., Kraemer, K., & Gurbaxani, V. (1998, December). Disaggregating the Return on Investment to IT Capital. Paper presented at the meeting of the International Conference on Information Systems.
Melville, N., Kraemer, K., & Gurbaxani, V. (2004). Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value. MIS Quarterly, 28(2), p. 283-322.
Myers, B. L., Kappleman, L. A., & Prybutok, V. R. (1997). A Comprehensive model for assessing the quality and productivity of the information systems function: toward a theory for information systems assessment. Information Resources Management Journal, 10(1), 6-25.
Osborne, A. (1998). Measuring Intellectual Capital: The Real Value of Company. Ohio CPA Journal, 57(4), 37-38.
Roos, J. (1998). Exploring the Concept of Intellectual Capital (IC). Long Range Planning, 31(1), 150-153.
Ross, J. W., Beath, C. M., & Goodhue, D. L. (1996). Develop Long-Term Competitiveness through IT Assets. Sloan Management Review, 38(1), 31-42.
Ross, J., Ross, G., Dragonetti, N. C., & Edvinsson, L. (1998). Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Press
Shu, W. & Strassmann, P. A. (2003). Does Information Technology Provide Banks with Profit? Information & Management, 42, 781-787.
Tallon, P. P., Kraemer, K. L., & Gurbaxani, V. (2000). Executives’ Perceptions of the Business Value of Information Technology: A Process-Oriented Approach. Journal of Management Information Systems, 16(4), 145-173.
Zhu, K., Kraemer, K. L., Xu, S. & Dedrick, J. (2004). Information Technology Payoff in E-Business Environments: An International Perspective on Value Creation of E-Business in the Financial Services Industry. Journal of Management Information Systems, 21(1), 17-54.
描述 碩士
國立政治大學
資訊管理研究所
93356014
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0093356014
資料類型 thesis
dc.contributor.advisor 管郁君<br>諶家蘭zh_TW
dc.contributor.advisor Huang,E.Y.<br>Seng,J.L.en_US
dc.contributor.author (Authors) 蔡文慧zh_TW
dc.contributor.author (Authors) Tsai,WenHuien_US
dc.creator (作者) 蔡文慧zh_TW
dc.creator (作者) Tsai,WenHuien_US
dc.date (日期) 2006en_US
dc.date.accessioned 18-Sep-2009 14:28:57 (UTC+8)-
dc.date.available 18-Sep-2009 14:28:57 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 14:28:57 (UTC+8)-
dc.identifier (Other Identifiers) G0093356014en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/35221-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 資訊管理研究所zh_TW
dc.description (描述) 93356014zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要) 　　金融業是一個對資訊科技（Information Technology, IT）需求相當高的行業，相對於多數產業，其IT的建置時間較早，電子化程度亦趨向成熟。然而，由於市場激烈的競爭，為了提高企業整體營運績效與獲取競爭優勢，該產業仍必須投入龐大的資金於IT的應用。近年來，隨著國內政策的改革，跨產業併購已成為金融業未來發展的趨勢，其併購後所面臨的IT整合與更新再次帶動金融業對IT的需求。網際網路的蓬勃發展，亦提供金融業者新的競爭市場與商機，例如網路ATM等金融服務紛紛推出，隨之帶來的線上交易模式使得資訊安全議題更加受到重視，相關的IT應用成為金融業所考量的重點之一。
　　如此龐大的IT投資突顯了資訊科技評估的重要，一直以來，金融業的IT投資僅次於高科技產業或製造業，其資訊科技支出常佔營收一定的比例，若能有效掌握IT資本，必可協助企業做出最佳的投資決策。本研究即以資本的觀點定義IT資本，並以此為依據，建構一套IT資本的衡量構面與指標，透過個案訪談的方式深入了解金融業IT資本的概況以及驗證指標的適用性，藉此了解金融業所重視的衡量指標為何並進而探討之。		zh_TW
dc.description.abstract (摘要) 　　The Financial service industry places high demands upon information technology (IT). Compared with other industries (except for manufacturing-related industry), it not only begins IT implementation early but also has a better IT infrastructure. Owing to fierce competition in the financial markets, however, companies in the financial service industry still have to invest a huge amount of money in IT in order to enhance their whole performance and gain competitive advantages. In recent years, due to reformation of policies, across the field mergers and acquisitions have become the financial industry’s current trend. It not only makes financial firms spend more money on the integration and updating of IT systems after mergers and acquisitions but also stimulates the demand for IT at the same time. The growth of the Internet also provides financial service firms with new competitive markets and opportunities, such as e-ATM. In addition, due to the extensive use of the Internet and information systems, it makes firms pay close attention to information security issues and consider relevant IT applications to be a key point to focus on.
　　As described above, the huge amount of investment in IT has shown the importance of IT assessment. In general, the financial industry’s IT investment is no less than in high-tech or manufacturing industries; and its IT spending often takes a large part of revenue. Therefore, if financial firms could have a good understanding of IT capital, it will help them to plan the best IT investment strategy. In this research, we define what IT capital is from the viewpoint of capital, and develop the performance dimensions and indicators of IT capital to help firms to understand and assess their IT capital. In addition, we observe the overview of IT capital and verify the applicability of performance indicators through interviewing five benchmark companies in the financial industry. By way of case study, we understand what performance indicators the financial industry values most and then discuss the relation between IT investment and firm performance.		en_US
dc.description.tableofcontents Chapter 1　Introduction 1
1.1 Research Background and Motivation 1
1.2 Research Issue 2
1.3 Research Objective 3
1.4 Research Flow 3
1.5 Organization of Thesis 3
Chapter 2　Literature Review 5
2.1 IT Assessment Views 5
2.1.1 Resource-oriented View 5
2.1.2 Capability-oriented View 7
2.1.3 Contingency-oriented View 10
2.2 IT Investment and Firm Performance 12
2.3 IT Assessment in Financial Service Industry 16
Chapter 3　Research Method 19
3.1 IT Capital 19
3.1.1 Intellectual Capital 19
3.1.2 IT Capital Definition 20
3.2 Research Dimensions and Indicator of IT Capital 22
3.2.1 Development of Dimensions and Indicators 22
3.2.2 Relationship between Theories and Dimensions and Indicators 25
3.3 IT Capital Questionnaire 29
3.3.1 Research Dimension in the Form of Questions – IT Input 29
3.3.2 Research Dimension in the Form of Questions – IT Output 31
3.4 Research Approach 34
3.4.1 Data Collection 34
3.4.2 Research Subjects 35
Chapter 4　Case Study 36
4.1 Case 1 : A Company 36
4.1.1 Case Background 36
4.1.2 IT Capital – Input 37
4.1.3 IT Capital – Output 38
4.1.4 IT Capital – Management 38
4.1.5 Indicator Applicability Evaluation 39
4.2 Case 2 : B Company 41
4.2.1 Case Background 41
4.2.2 IT Capital – Input 41
4.2.3 IT Capital – Output 42
4.2.4 IT Capital – Management 43
4.2.5 Indicator Applicability Evaluation 44
4.3 Case 3 : C Company 46
4.3.1 Case Background 46
4.3.2 IT Capital – Input 46
4.3.3 IT Capital – Output 47
4.3.4 IT Capital – Management 48
4.3.5 Indicator Applicability Evaluation 50
4.4 Case 4 : D Company 52
4.4.1 Case Background 52
4.4.2 IT Capital – Input 52
4.4.3 IT Capital – Output 53
4.4.4 IT Capital – Management 54
4.4.5 Indicator Applicability Evaluation 54
4.5 Case 5 : E Company 57
4.5.1 Case Background 57
4.5.2 IT Capital – Input 57
4.5.3 IT Capital – Output 58
4.5.4 IT Capital – Management 59
4.5.5 Indicator Applicability Evaluation 61
Chapter 5　Research Discussion 63
5.1 Rank of IT Capital Performance Indicators 63
5.1.1 Indicators for IT Input 63
5.1.2 Indicators for IT Output 64
5.2 Analysis results of Performance Indicators 68
5.2.1 Performance indicators in the dimension of IT Input 68
5.2.2 Performance indicators in the dimension of IT Output 72
5.3 Managerial Implications 78
5.4 Research Limitation 80
Chapter 6　Conclusions and Future Research Directions 81
6.1 Summary 81
6.2 Future Research Works 81
References 83
Appendix A: IT Capital - Indicator Applicability Evaluation 85
Appendix B: IT Capital Questionnaire in Financial Industry 87



List of Tables

Table 2.1 Linking Business Strategy with Corporate Goals for IT 15
Table 3.1 Dimensions and Indications Based on Resource-oriented View 25
Table 3.2 Dimensions and Indications Based on Capability-oriented View 26
Table 3.3 Dimensions and Indications Based on Contingency-oriented View 26
Table 3.4 Dimensions and Indications Based on Intellectual Capital Research 27
Table 3.5 Dimensions and Indications Based on Types of Information Systems 28
Table 3.6 Dimension of IT Human Resources 29
Table 3.7 Dimension of IT Infrastructure 30
Table 3.8 Dimension of IT Application Capability 30
Table 3.9 Dimension of IT R&D Capability 30
Table 3.10 Dimension of Organizational Structure and Culture 31
Table 3.11 Dimension of Strategy Contribution and Decision Quality 31
Table 3.12 Dimension of Innovative Products and Services 32
Table 3.13 Dimension of Reducing Cost 32
Table 3.14 Dimension of Process Efficiency 33
Table 3.15 Dimension of Supplier/Customer Relationship 33
Table 3.16 Dimension of Knowledge Management & Organizational Learning 34
Table 3.17 Dimension of Intellectual Property 34
Table 3.18 The Introduction of Case Company and Interview Subject 35
Table 4.1 Degree of Indicators Applicability – A Company 40
Table 4.2 Degree of Indicators Applicability – B Company 45
Table 4.3 Degree of Indicators Applicability – C Company 51
Table 4.4 Degree of Indicators Applicability – D Company 56
Table 4.5 Degree of Indicators Applicability – E Company 62
Table 5.1 The Degree of Indicators Applicability – IT Input 66
Table 5.2 The Degree of Indicators Applicability – IT Output 67
Table 5.3 Analysis in Dimension of IT Human Resource 68
Table 5.4 Analysis in Dimension of IT Infrastructure 69
Table 5.5 Analysis in Dimension of IT Application Capability 70
Table 5.6 Analysis in Dimension of IT R&D Capability 71
Table 5.7 Analysis in Dimension of Organizational Structure & Culture 72
Table 5.8 Analysis in Dimension of Strategy Contribution & Decision Quality 72
Table 5.9 Analysis in Dimension of Innovative Products & Services 73
Table 5.10 Analysis in Dimension of Reducing Cost 74
Table 5.11 Analysis in the Dimension of Process Efficiency 75
Table 5.12 Analysis in the Dimension of Supplier/Customer Relationship 76
Table 5.13 Analysis in the Dimension of KM & Organizational Learning 77
Table 5.14 Analysis in the Dimension of Intellectual Property 78



List of Figures

Figure 1.1 Research Flow 4
Figure 2.1 IT Assets 6
Figure 2.2 Delivering Business Value from Information Technology 7
Figure 2.3 Concept and Financial Justification Stakeholders 8
Figure 2.4 The Benefits Analysis for MRPII 9
Figure 2.5 IS Assessment Selection Model 11
Figure 2.6 IT Business Value Model 13
Figure 2.7 Conceptual Model of IT Business Value 14
Figure 2.8 Corporate Goals for IT 16
Figure 2.9 The Result of Marginal Product 17
Figure 2.10 A Research Model for E-Business Value Based on the TOE Framework 18
Figure 3.1 Skandia Market Value Scheme 20
Figure 3.2 IT Capital Structure 21
Figure 3.3 IT Capital Model 24		zh_TW
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dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0093356014en_US
dc.subject (關鍵詞) 資訊科技資本zh_TW
dc.subject (關鍵詞) 資訊科技評估zh_TW
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 企業績效zh_TW
dc.subject (關鍵詞) IT Capitalen_US
dc.subject (關鍵詞) IT Assessmenten_US
dc.subject (關鍵詞) Intellectual Capitalen_US
dc.subject (關鍵詞) Firm Performanceen_US
dc.title (題名) 企業資訊科技資本衡量指標之研究－以金融業為例zh_TW
dc.title (題名) An IT Capital Performance Indicator Study－A Case Study Approach in Financial Service Industryen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻)  中文文獻zh_TW
dc.relation.reference (參考文獻) 林宜賢(民93)，資訊科技對智慧資本之影響─以銀行業為例，國立政治大學資訊管理學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 林羿分(民94)。金融業電子化現況與趨勢。財團法人資訊工業策進會資訊市場情報中心產業研究報告。zh_TW
dc.relation.reference (參考文獻) 張家維(民94)。全球IT Spending發展現況與趨勢。財團法人資訊工業策進會資訊市場情報中心產業研究報告。zh_TW
dc.relation.reference (參考文獻) 陳美純(民90)，資訊科技投資與智慧資本對企業績效影響之研究，國立中央大學資訊管理學系博士論文。zh_TW
dc.relation.reference (參考文獻) 黃怡音(民95)。網路ATM發展現況與商機分析。財團法人資訊工業策進會資訊市場情報中心產業研究報告。zh_TW
dc.relation.reference (參考文獻)  English Referenceszh_TW
dc.relation.reference (參考文獻) Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.zh_TW
dc.relation.reference (參考文獻) Bontis, N. (1996). There’s A Price on Your Head: Managing Intellectual Capital Strategically, Ivey Business Quarterly, 60(4), 40-47.zh_TW
dc.relation.reference (參考文獻) Bontis, N. (1999). Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field. International Journal of Technology Management, 18(5/6/7/8), 433-462.zh_TW
dc.relation.reference (參考文獻) Edvinsson, L. (1997) Developing Intellectual Capital at Skandia. Long Range Planning, 30(3), 366-373.zh_TW
dc.relation.reference (參考文獻) Edvinsson, L. & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. New York: Harper Business.zh_TW
dc.relation.reference (參考文獻) Edvinsson, L. & Sullivan, P. (1996). Developing a Model for Managing Intellectual Capital, European Management Journal, 14(4), 356-364.zh_TW
dc.relation.reference (參考文獻) Galbraith, J. K. (1969). The New Industrial State. Harmondsworth: Pelican.zh_TW
dc.relation.reference (參考文獻) Gurbaxani, V. (1992). The Demand for Information Technology Capital: An Empirical Analysis. Decision Support Systems, 8(5), 387-403.zh_TW
dc.relation.reference (參考文獻) Gurbaxani, V., & Mendelson, H. (1992). An Empirical Analysis of Software and Hardware Spending. Decision Support Systems, 8(1), 1-16.zh_TW
dc.relation.reference (參考文獻) Gurbaxani, V., & Mendelson, H. (1994). Modeling vs. Forecasting: The Case of Information Systems Spending. Information Systems Research, 5(2), 180-190.zh_TW
dc.relation.reference (參考文獻) Heo, J. & Han, I. (2003). Performance Measure of Information Systems (IS) in Evolving Computing Environments: An Empirical Investigation. Information and Management, 40(4), 243-256.zh_TW
dc.relation.reference (參考文獻) Hong, K. K. & Kim, Y. (2002). The Critical Success Factor for ERP Implementation: An Organizational Fit Perspective. Information and Management, 40(1), 25-40.zh_TW
dc.relation.reference (參考文獻) Irani, Z. (2002). Information Systems Evaluation: Navigating through the Problem Domain. Information and Management, 40(1), 11-24zh_TW
dc.relation.reference (參考文獻) Masoulas, V. (1998). Organizational Requirements Definition for Intellectual Capital Management. International Journal of Technology Management, 16(1/2/3), 126-143.zh_TW
dc.relation.reference (參考文獻) Melville, N., Kraemer, K., & Gurbaxani, V. (1998, December). Disaggregating the Return on Investment to IT Capital. Paper presented at the meeting of the International Conference on Information Systems.zh_TW
dc.relation.reference (參考文獻) Melville, N., Kraemer, K., & Gurbaxani, V. (2004). Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value. MIS Quarterly, 28(2), p. 283-322.zh_TW
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