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題名 企業資訊科技資本衡量指標之研究－以高科技製造業為例
An IT Capital Performance Indicator Study - A Case Study Approach in High-Tech Industry
作者 康家豪
Kang,Jia-Haur
貢獻者 管郁君<br>諶家蘭
Huang,Eugenia Y.<br>Seng,Jia-Lang
康家豪
Kang,Jia-Haur
關鍵詞 資訊科技資本
資訊科技評價
無形資產
績效指標
企業績效
IT Capital
IT Assessment
Intangible Assets
Performance Indicator
Firm Performance
日期 2005
上傳時間 18-Sep-2009 14:30:41 (UTC+8)
摘要 資訊科技投資的績效要如何評估，是所有資訊經理人關切的議題。將資訊科技有效整合到企業核心程序，是企業對於資訊科技的首要目標，但價值的產生要如何衡量、對績效形成怎樣的影響，卻很難在財務報表或其他有形的評估方式中表現出來。企業無形資產中存在著各種的智慧資本，雖然單獨以資訊科技無法帶來足夠競爭優勢，但若以資訊科技的力量來結合其他無形的資本，確能產生顯著的價值。
本研究回顧有形與無形資產的衡量方法，提出資訊科技資本的概念來整合既有方法，以評估企業資訊科技的效益。資訊科技資本是組織或公司長期累積資訊科技的能力，包含有形與無形的資產。資訊科技資本要如何衡量，是否可以分解出適當的構面，以幫助企業快速評量資訊科技資本的流量與存量呢？本研究初步建構一套衡量的構面與指標，期望透過可標準化衡量的指標，讓企業對於資訊科技的管理與維護，有更合適方便的方法。
高科技產業的環境變動迅速，對資訊科技的應用需求更形重要，如何快速掌握資訊科技的能力，是企業能夠快速運用策略的決勝關鍵。本研究訪談六家高科技產業個案公司，驗證本研究提出的資訊科技資本指標，並請資訊經理人針對指標提供適用分數，做為驗證指標發展的有效性評分。
Assessing the performance of Information Technology (IT) investments is an issue that concerns every IT manager. It is an enterprise’s primary goal to integrate IT into critical business processes effectively, but the value and influence of a firm’s performance is very difficult to show in financial statements and quantify using regular assessment methods. This research first reviews the existing approaches in measuring tangible and intangible IT assets and then points out the IT capital which is a new concept to integrate the existing approaches in order to tackle the measure and quantification issue. IT capital is the IT ability that an organization and an enterprise accumulate over a period of time to gain the competitive advantages for companies, including tangible and intangible benefits. This study examines the development of a set of dimensions and indicators to assess IT capital. The research approach is case study orientation. There are six live case studies we have conducted to develop and verify the set of performance indicators for IT capital. A questionnaire approach was taken to gather the scores from the IT managers to provide the validity of the indicator development.
參考文獻 1. 朱道凱譯，平衡計分卡—資訊時代的策略管理工具，臉譜文化出版，民88年。Kaplan, R. and Norton, D., The balanced scorecard: Translating strategy into action, 1996.
2. 陳美純，「資訊科技投資與智慧資本對企業績效影響之研究」，中央大學資訊管理研究所博士論文，2001。
3. 詹文男，「資訊科技產業智慧資本衡量之研究－系統理論之觀點」，中央大學資訊管理研究所博士論文，2002。
4. Adams C. and Neely A. (2002), “Prism reform,” Financial Management, May, pp. 28-31.
5. Agor, W. H. (1999), “The measurement, use, and development of intellectual capital to increase public sector productivity”, Public Personnel Management, Vol. 27, No.2, summer, pp. 175-186.
6. Amidon, D. M. (1998), “Blueprint for 21st Century Innovation Management”, Journal of Knowledge Management, Vol. 2, No. 1, Sep, pp. 23-31.
7. Bacon, C. J. (1992), “The Use of Decision Criteria in Selecting Information System,” MIS Quarterly, Vol.16, No.3, September, pp.335-353.
8. Ballantine, J. and Stray, S. (1998), “Financial Appraisal and the IS/IT Investment Decision Making Process,” Journal of Information Technology, Vol.13, No.1, March, pp.3-14.
9. Bassi, L. J. and Van Buren, M. E. (1999), “Valuing Investment in Intellectual Capital” International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 414-432.
10. Bell, C. R. (1997), “Intellectual Capital,” Executive Excellence, Vol.14, No.1, pp.15.
11. Bharadwaj, A. S. (2000), “A Resource-based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation,” MIS Quarterly, Vol.24, No.1, pp.169-196.
12. Bontis N. (2004), “National Intellectual Capital Index: A United Nations initiative for the Arab region,” Journal of Intellectual Capital, Vol. 5, Issue. 1, pp. 13-39.
13. Bontis, N. (1999), “Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 433-462.
14. Bontis, N. (1996), “There’s A Price on Your Head: Managing Intellectual Capital Strategically”, Ivey Business Quarterly, Vol. 60, No. 4, Summer, pp. 40-47.
15. Brooking, A. (1997), “Intellectual Capital: Core Assets for the Third Millennium Enterprise”, International Thomson business press
16. Carroll, R. F. and Tansey R. R. (2000), “Intellectual Capital in the New Internet Economy: Its Meaning, Measurement and Management for Enhancing Quality”, Journal of Intellectual Capital, Vol. 1, No. 4, pp. 296-311.
17. Davern, M. J. and Kauffman, R. J. (2000), “Discovering Potential and Realizing Value from Information Technology Investments,” Journal of Management Information Systems, Vol. 16, No. 4, pp. 121-143.
18. Edvinsson, L. and Sullivan, P. (1996), “Developing a Model for Managing Intellectual Capital”, European Management Journal, Vol. 14, No. 4, pp. 356-364.
19. Edvinsson, L. (1997), “Developing Intellectual Capital at Skandia”, Long Range Planning, Vol. 30, No. 3, pp. 366-373.
20. Edwards, J. B. (2001), “ERP, Balanced Scorecard, and IT: How Do They Fit Together?” Journal of Corporate Accounting & Finance, Vol. 12, No. 5, pp. 3-12.
21. Firer, S. and Williams, S. M. (2003), “Intellectual Capital and Traditional Measures of Corporate Performance”, Journal of Intellectual Capital, Vol. 4, No. 3, pp. 348-360.
22. Heo, J. and Han, I. (2003), “Performance Measure of Information Systems (IS) in Evolving Computing Environments: An Empirical Investigation”, Information and Management, Vol. 40, Issue. 4, pp. 243-256.
23. Hitt, L. M., Wu, D. J., and Zhou, X. (2002), “Investment in Enterprise Resource Planning: Business Impact and Productivity Measures”, Journal of Management Information Systems, Vol. 19, No. 1, July, pp. 71-98.
24. Hong, K. K. and Kim, Y. (2002), “The Critical Success Factor for ERP Implementation: An Organizational Fit Perspective,” Information and Management, Vol. 40, Issue. 1, pp. 25-40.
25. Irani, Z. (2002), “Information Systems Evaluation: Navigating through the Problem Domain”, Information and Management, Vol. 40, Issue. 1, pp. 11-24.
26. Joia, L. A. (2000), “Using Intellectual Capital to Evaluate Educational Technology Projects”, Journal of Intellectual Capital, Vol. 1, No. 4, pp. 341-356.
27. Joia, L. A. (2000), “Measuring Intangible Corporate Assets: Linking Business Strategy with Intellectual Capital”, Journal of Intellectual Capital, pp. 68-84.
28. King, M. and Mcaulay, L. (1997), “Information Technology Investments Evaluation: Evidence and Interpretations”, Journal of Information Technology, Vol. 12, No. 2, June, pp. 131-143.
29. Laudon, K. C. and Laudon, J. P. (2000), Management Information Systems: Organization and Technology in the Networked Enterprise, Six Edition, Prentice-Hall, Inc., Upper Saddle River, New Jersey.
30. Liebowitz, J. and Suen, C. Y. (2000), “Developing Knowledge Management Metrics for Measuring Intellectual Capital”, Journal of Intellectual, Vol. 1, No. 1, pp. 54-67.
31. Marr B., Schiuma G. and Neely A. (2004), “Intellectual Capital - Defining Key Performance Indicators For Organizational Knowledge Assets,” Business Process Management Journal, Vol. 10, Issue. 5, pp. 551-569.
32. Masoulas, Vasilis (1998), "Organizational requirements definition for intellectual capital management", International Journal of Technology Management, Vol.16, Nos.1/2/3, pp.126-143.
33. Meso, P. and Smith, R. (2000), “A Resource-based View of Organizational Knowledge Management Systems”, Journal of Knowledge Management, Vol. 4, No. 3, pp. 224-234.
34. Nah, F. F. and Lau, J. L. (2001), “Critical Factors for Successful Implementation of Enterprise Systems,” Business Process Management Journal, Vol. 7, No. 3, pp. 285-296.
35. Neely A. and Adams C. (2002), “Prism reform,” Financial Management, May, pp. 28-31.
36. Neely A., Adams C. and Crowe P. (2001), “The Performance Prism In Practice,” Measuring Business Excellence, Vol. 5, Issue. 2, pp. 6-11.
37. Nunamaker Jr., J. F. and Romano Jr., N. C. and Briggs, R. O. (2000), “Increasing Intellectual Bandwidth: Generating Value from Intellectual Capital with Information Technology”, Group Decision and Negotiation, Vol. 11, No. 2, March, pp. 69-86.
38. Olve, N.G., Roy, J. & Wetter, M. (1999), “A Peactical Guide to Using the Balanced Scorecard - Performance Drivers”, John Wiley & Son, Chichester.
39. Osborne, A. (1998), “Measuring intellectual capital: The real value of company,” Ohio CPA Journal, Columbus, Vol.57, No. 4,cOct.-Dec., pp. 37-38
40. Petty, R. and Guthrie, J. (2000), “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital, Vol. 1, No. 2, pp. 155-176.
41. Pike S., Roos G. and Marr B. (2005), “Strategic Management Of Intangible Assets And Value Drivers In R&D Organizations,” R&D Management, Vol. 35, Issue. 2, pp. 111-124.
42. Rastogi, P. N. (2000), “Knowledge Management and Intellectual Capital – the New Virtuous Reality of Competitiveness”, Human Systems Management, Vol. 19, No. 1, pp. 39-48.
43. Riahi-Belkaoui, A. (2003), “Intellectual Capital and Firm Performance of US Multinational Firms: A Study of the Resource-based and Stakeholder Views”, Journal of Intellectual Capital, Vol. 4, No. 2, pp. 215-226.
44. Roos, J. (1998), “Exploring the Concept of Intellectual Capital (IC)”, Long Range Planning, Vol. 31, No. 1, pp. 150-153.
45. Roos, J. and von Krogh, G. (1996), “The Epistemological Challenge: Managing Knowledge and Intellectual Capital”, European Management Journal, Vol. 14, No. 4, August, pp. 333-337.
46. Roos, G. and Roos, J. (1997), “Measuring Your Company’s Intellectual Performance”, Long Range Planning, Vol. 30, No. 3, pp. 413-426.
47. Ross, J. W., Beath, C. M. and Goodhue, D. L. (1996), “Develop Long-Term Competitiveness through IT Assets,” Sloan Management Review, Vol. 38, No. 1, pp. 31-42.
48. Stewart. T. A (1997), “Intellectual capital: the new wealth of organizations”, Doubleday ,March.
49. Tallon, P. P., Kraemer, K. L., and Gurbaxani, V. (2000), “Executives’ Perceptions of the Business Value of Information Technology: A Process-oriented Approach”, Journal of Management Information Systems, Vol. 16, No. 4, Spring, pp. 145-173.
50. Usoff, C. A., Thibodeau, J. C. and Burnaby, P. (2002), “The Importance of Intellectual Capital and Its Effect on Performance Measurement Systems”, Managerial Auditing Journal, Vol. 17, Issue. 1/2, pp. 9-15.
51. Wiig, K. M. (1997), “Integrating Intellectual Capital and Knowledge Management”, Long Range Planning, Vol. 30, No. 3, pp. 399-405.
52. Willcocks, L., and Lester, S. (1994), “Evaluating the feasibility of information systems investments: recent UK evidence and new approaches. In L. Willcocks (Ed.),” Information management: the evaluation of information systems investments, Ch3, pp49-77.
描述 碩士
國立政治大學
資訊管理研究所
93356039
94
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0093356039
資料類型 thesis
dc.contributor.advisor 管郁君<br>諶家蘭zh_TW
dc.contributor.advisor Huang,Eugenia Y.<br>Seng,Jia-Langen_US
dc.contributor.author (Authors) 康家豪zh_TW
dc.contributor.author (Authors) Kang,Jia-Hauren_US
dc.creator (作者) 康家豪zh_TW
dc.creator (作者) Kang,Jia-Hauren_US
dc.date (日期) 2005en_US
dc.date.accessioned 18-Sep-2009 14:30:41 (UTC+8)-
dc.date.available 18-Sep-2009 14:30:41 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 14:30:41 (UTC+8)-
dc.identifier (Other Identifiers) G0093356039en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/35234-
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) 93356039zh_TW
dc.description (描述) 94zh_TW
dc.description.abstract (摘要) 資訊科技投資的績效要如何評估，是所有資訊經理人關切的議題。將資訊科技有效整合到企業核心程序，是企業對於資訊科技的首要目標，但價值的產生要如何衡量、對績效形成怎樣的影響，卻很難在財務報表或其他有形的評估方式中表現出來。企業無形資產中存在著各種的智慧資本，雖然單獨以資訊科技無法帶來足夠競爭優勢，但若以資訊科技的力量來結合其他無形的資本，確能產生顯著的價值。
本研究回顧有形與無形資產的衡量方法，提出資訊科技資本的概念來整合既有方法，以評估企業資訊科技的效益。資訊科技資本是組織或公司長期累積資訊科技的能力，包含有形與無形的資產。資訊科技資本要如何衡量，是否可以分解出適當的構面，以幫助企業快速評量資訊科技資本的流量與存量呢？本研究初步建構一套衡量的構面與指標，期望透過可標準化衡量的指標，讓企業對於資訊科技的管理與維護，有更合適方便的方法。
高科技產業的環境變動迅速，對資訊科技的應用需求更形重要，如何快速掌握資訊科技的能力，是企業能夠快速運用策略的決勝關鍵。本研究訪談六家高科技產業個案公司，驗證本研究提出的資訊科技資本指標，並請資訊經理人針對指標提供適用分數，做為驗證指標發展的有效性評分。		zh_TW
dc.description.abstract (摘要) Assessing the performance of Information Technology (IT) investments is an issue that concerns every IT manager. It is an enterprise’s primary goal to integrate IT into critical business processes effectively, but the value and influence of a firm’s performance is very difficult to show in financial statements and quantify using regular assessment methods. This research first reviews the existing approaches in measuring tangible and intangible IT assets and then points out the IT capital which is a new concept to integrate the existing approaches in order to tackle the measure and quantification issue. IT capital is the IT ability that an organization and an enterprise accumulate over a period of time to gain the competitive advantages for companies, including tangible and intangible benefits. This study examines the development of a set of dimensions and indicators to assess IT capital. The research approach is case study orientation. There are six live case studies we have conducted to develop and verify the set of performance indicators for IT capital. A questionnaire approach was taken to gather the scores from the IT managers to provide the validity of the indicator development.en_US
dc.description.tableofcontents 1. Introduction 1
1.1. Research Background 1
1.1.1. Growth of IT Investment 1
1.1.2. Importance of Intellectual Capital (IC) 2
1.1.3. Development of IC Research 3
1.1.4. Development of High-Tech Industry 4
1.2. Research Motivation 4
1.2.1. IT Productivity Paradox 4
1.2.2. Measurement of Intangible Assets 5
1.2.3. An Assessment Tool for Practitioners 5
1.3. Research Issues 6
1.4. Research Objective 6
1.5. Research Limitations 6
1.6. Research Flow 6
2. Literature Review 8
2.1. The Issues of IT 8
2.2. Views of IT Assessment 8
2.2.1. Resource-Oriented View 8
2.2.2. Capability-Oriented View 11
2.2.3. Management-Oriented View 14
2.3. Performance Indicators in High-Tech Industry 16
2.3.1. IC Indicators of PIP project in the IT Sector 16
2.3.2. Performance Indicators of e-Commerce in the Manufacturing Sector 18
3. Research Method 21
3.1. Definition of IT Capital 21
3.2. Development of Indicators 22
3.3. Research Dimensions of IT Capital 25
3.3.1. Dimensions of IT Capital 25
3.3.2. Research Dimensions in the Form of Questions 26
4. Case Studies 33
4.1. Case Study 1 33
4.1.1. Background 33
4.1.2. IT Capital – Input 33
4.1.3. IT Capital – Output 35
4.1.4. IT Capital – Management 36
4.2. Case Study 2 36
4.2.1. Background 36
4.2.2. IT capital – input 36
4.2.3. IT capital – output 37
4.2.4. IT capital – management 38
4.3. Case Study 3 39
4.3.1. Background 39
4.3.2. IT capital – input 39
4.3.3. IT capital – output 40
4.3.4. IT capital – management 41
4.4. Case Study 4 42
4.4.1. Background 42
4.4.2. IT capital – input 42
4.4.3. IT capital – output 42
4.4.4. IT capital – management 43
4.5. Case Study 5 43
4.5.1. Background 44
4.5.2. IT capital – input 44
4.5.3. IT capital – output 45
4.5.4. IT capital – management 46
4.6. Case Study 6 46
4.6.1. Background 46
4.6.2. IT capital – input 46
4.6.3. IT capital – output 47
4.6.4. IT capital – management 48
5. Research Implications 49
5.1. A Preliminary Set of Performance Indicators 49
5.2. Differences in Indicators between Cases 57
5.3. The Implications of IT Capital 63
6. Concluding Remarks and Future Research Work 65
References 66
Appendix A: IT Capital Questionnaire 70
Appendix B: IT Capital Performance Indicators Adaptation 76		zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0093356039en_US
dc.subject (關鍵詞) 資訊科技資本zh_TW
dc.subject (關鍵詞) 資訊科技評價zh_TW
dc.subject (關鍵詞) 無形資產zh_TW
dc.subject (關鍵詞) 績效指標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) Intangible Assetsen_US
dc.subject (關鍵詞) Performance Indicatoren_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－以高科技製造業為例zh_TW
dc.title (題名) An IT Capital Performance Indicator Study - A Case Study Approach in High-Tech Industryen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1. 朱道凱譯，平衡計分卡—資訊時代的策略管理工具，臉譜文化出版，民88年。Kaplan, R. and Norton, D., The balanced scorecard: Translating strategy into action, 1996.zh_TW
dc.relation.reference (參考文獻) 2. 陳美純，「資訊科技投資與智慧資本對企業績效影響之研究」，中央大學資訊管理研究所博士論文，2001。zh_TW
dc.relation.reference (參考文獻) 3. 詹文男，「資訊科技產業智慧資本衡量之研究－系統理論之觀點」，中央大學資訊管理研究所博士論文，2002。zh_TW
dc.relation.reference (參考文獻) 4. Adams C. and Neely A. (2002), “Prism reform,” Financial Management, May, pp. 28-31.zh_TW
dc.relation.reference (參考文獻) 5. Agor, W. H. (1999), “The measurement, use, and development of intellectual capital to increase public sector productivity”, Public Personnel Management, Vol. 27, No.2, summer, pp. 175-186.zh_TW
dc.relation.reference (參考文獻) 6. Amidon, D. M. (1998), “Blueprint for 21st Century Innovation Management”, Journal of Knowledge Management, Vol. 2, No. 1, Sep, pp. 23-31.zh_TW
dc.relation.reference (參考文獻) 7. Bacon, C. J. (1992), “The Use of Decision Criteria in Selecting Information System,” MIS Quarterly, Vol.16, No.3, September, pp.335-353.zh_TW
dc.relation.reference (參考文獻) 8. Ballantine, J. and Stray, S. (1998), “Financial Appraisal and the IS/IT Investment Decision Making Process,” Journal of Information Technology, Vol.13, No.1, March, pp.3-14.zh_TW
dc.relation.reference (參考文獻) 9. Bassi, L. J. and Van Buren, M. E. (1999), “Valuing Investment in Intellectual Capital” International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 414-432.zh_TW
dc.relation.reference (參考文獻) 10. Bell, C. R. (1997), “Intellectual Capital,” Executive Excellence, Vol.14, No.1, pp.15.zh_TW
dc.relation.reference (參考文獻) 11. Bharadwaj, A. S. (2000), “A Resource-based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation,” MIS Quarterly, Vol.24, No.1, pp.169-196.zh_TW
dc.relation.reference (參考文獻) 12. Bontis N. (2004), “National Intellectual Capital Index: A United Nations initiative for the Arab region,” Journal of Intellectual Capital, Vol. 5, Issue. 1, pp. 13-39.zh_TW
dc.relation.reference (參考文獻) 13. Bontis, N. (1999), “Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 433-462.zh_TW
dc.relation.reference (參考文獻) 14. Bontis, N. (1996), “There’s A Price on Your Head: Managing Intellectual Capital Strategically”, Ivey Business Quarterly, Vol. 60, No. 4, Summer, pp. 40-47.zh_TW
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