Publications-Theses

題名 資訊科技投資績效評估指標之研究
A Performance Indicator of IT Investment Study
作者 游秉翰
貢獻者 諶家蘭
游秉翰
關鍵詞 資訊科技投資
績效評估指標
資訊科技投資
金融服務業
IT Investment
Performance Indicator
Information Electronic Industry
Financial Service Industry
日期 2007
上傳時間 8-Dec-2010 13:54:11 (UTC+8)
摘要 近年來經濟復甦,資訊科技投資金額和規模有增加趨勢,對於資訊科技投資的報酬、評量、和優先取捨的決策再次成為資訊科技經理人的重要課題。因此,本研究經由文獻探討,定義資訊科技投資和資訊科技資本,並且嘗試發展資訊科技投資與應用的評估構面與指標,讓企業組織評估本身的資訊科技投資。透過深入的個案訪談和大量問卷調查,了解我國資訊電子業與金融服務業之資訊科技投資和應用的現況,提供參考作法,並且比較我國資訊電子業以及金融服務業兩個產業當中,資訊科技如何提昇公司組織的競爭優勢。

研究結論發現,我國資訊電子業的資訊科技投資貢獻主要來自三個方面,首先是策略貢獻度、再者是降低成本貢獻度、其次是流程效率貢獻度;我國金融服務業在資訊科技產出構面,於個案訪談和問卷調查結果同時關心創新重視度、降低成本貢獻度、流程效率貢獻度,同時也注重供應商與客戶關係要求度、供應商與客戶關係貢獻度。因此,資訊科技經理人首要目標則為協助企業以最少的企業資源來掌握關鍵的資訊科技投資績效指標,以提升企業的競爭力。
In recent years, organizations have invested heavily in information technology to support their work processes. Therefore, how to evaluate and assess the return on IT investment becomes a critical issue for IT managers again. This study strives to develop the dimensions and indicators of IT investment so as to help organizations to assess their IT investment. In addition, through case studies and questionnaire investigations, this study investigates the IT investment status in information electronic and financial service industries that provides reference for other organizations. Finally, this study tries to find out how to increase organizational competitive advantages by IT investment in these two industries.

The results suggest that the contribution of IT investment in information electronic industry comes from strategy contribution, reducing cost, and process efficiency. In the meantime, the financial service industry emphasize innovative products and services, reducing cost, process efficiency, and supplier/customer relationship when it comes to the issue about performances of IT investment. As a result, in the situation where the organization resources are limited, the main goal for IT managers is to help organizations become more competitive by controlling the imperative indicators of IT investment.
參考文獻 中文部分
康家豪,2005,企業資訊科技資本衡量指標之研究-以高科技製造業為例,國立政治大學資訊管理學系未出版碩士論文。
陳美純,2001,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。
詹文男,2002,資訊科技產業智慧資本衡量之研究-系統理論之觀點,國立中央大學資訊管理學系博士論文。
蔡文慧,2005,企業資訊科技資本衡量指標之研究-以金融業為例,國立政治大學資訊管理學系未出版碩士論文。
英文部分
Ballantine, J., and S. Stray. 1998. Financial appraisal and the IS/IT investment decision making process. Journal of Information Technology, 13(1):3-14.
Bharadwaj, A. S. 2000. A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS Quarterly, 24(1):169-196.
Bontis, N. 1998. 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.
Bresnahan, T. F. 1986. Easuring the spillovers from technical advance: mainframe computers in financial services. American Economic Review, 76(4):742-755.
Brynjolfsson, E., and L. Hitt. 1996. Paradox lost? firm-level evidence on the returns to information systems spending. Management Science, 42(4):541-558.
Brynjolfsson, E., L. Hitt, and S. Yang. 2002. Intangible assets: computers and organizational Capital. Brookings Papers on Economic Activity (1):137-181.
Bukh, P. N., H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capital
Statements. Journal of Management, 17:87-108.
Carr, N. G. 2003. IT doesn’t matter. Harvard Business Review , 81(5):41-49.
Cooper, B. L., H. J. Watson, B. H. Wixom, and D. L. Goodhue. 2000. Data warehousing supports corporate strategy at first American corporation. MIS Quarterly, 24(4):547-567.
Davern, M. J., and R. J. Kauffman. 2000. Discovering potential and realizing value from information technology investments. Journal of Management Information Systems, 16( 4):121-143.
Dewan, S., and K. L. Kraemer. 2000. Information technology and productivity: evidence from country-level data. Management Science, 46(4):548-562.
Edvinsson, L., and M. Malone. 1997. Intellectual capital: realizing your company’s true value by finding its hidden brainpower. New York: HarperCollins Publishers.
Grainger-Smith, N., and C. Oppenheim. 1994. The role of information systems and technology (IS/IT) in investment banks. Journal of Information Sciences, 20(5):323-333.
Heo, J., and I. Han. 2003. Performance measure of information systems (IS) in evolving computing environments: an empirical investigation. Information and Management, 40(4):243-256.
Hitt, L., and E. Brynjolfsson. 1996. Productivity, business profitability, and consumer surplus: three different measures of information technology value. MIS Quarterly, 20(2):121-142.
Jasperson, J., P. E. Carter, and R. W. Zmud. 2005. A Comprehensive conceputalization of the post-adoptive behaviors associated with IT-enabled Work systems. MIS Quarterly, 29(3):525-557.
Ko, M., K. Muata, and O. Bryson. 2004. Exploring the relationship between information technology investments and firm performance using regression splines analysis. Information & Management, 42(14):1-13.
Kohli, R., and S. Devaraj. 2003 . Measuring information technology payoff: a meta-analysis of structural variables in firm-level empirical research. Information Systems Research , 14(2):127-145.
Laudon, K. C., and J. P. Laudon. 2000. Management information systems: organization and technology in the networked enterprise. 6th ed. Prentice-Hall.
Mahmood, M. A., and G. J. Mann. 2005. Information technology investments and organizational productivity and performance: an empirical investigation. Journal of Organizational Computing and Electronic Commerce, 15(3):185-202.
Montazemi, A. R. 2006. How they manage IT:SMEs in Canada and the U.S.. Communications of the ACM, 49(12):109-112.
Mukhopadhyay, T., S. Kekre, and S. Kalathur. 1995. Business value of information technology: a study of electronic data interchange. MIS Quarterly, 19(2):137-156.
Pike S., G. Roos, and B. Marr. 2005. Strategic management of intangible assets and value drivers in R&D organizations. R&D Management, 35(2):111-124.
Porra, J., R. Hirschheim, and M. S. Parks. 2005. The history of texaco`s corporate information technology function:a general systems theoretical interpretation. MIS Quarterly, 29(4):721-746.
Ray, G., W. A. Muhanna, and J. B. Barney. 2007. Competing with IT: the role of shared IT-business understanding. Communications of the ACM, 50(12):87-91.
Ray, G., W. A. Muhanna, and J. B. Barney. 2005.Information technology and the performance of the customer service process:a resource based. MIS Quarterly, 29(4):625-652.
Ross, J. W., C. M. Beath, and D. L. Goodhue. 1996. Develop long-term competitiveness through IT assets. Sloan Management Review, 38(1):31-42.
Tallon, P. P. 2008. A process-oriented perspective on the alignment of information technology and business strategy. Journal of MIS, 24(3):231-272.
Tallon, P. P., and K. L. Kraemer. 2007. Fact or fiction? a sensemaking perspective on the reality behind executives’ perceptions of IT business value. Journal of Management Information Systems., 24(1):13-54.
Van Buren, M. E. 1999. A yardstick for knowledge management. Training &Development(May):71-78.
Weill, P., and M. H. Olson. 1989. Managing investment in information technology: mini case examples and implications. MIS Quarterly, 13(1):3-17.
Willcocks, L., and S. Lester. 1994. Evaluating the feasibility of information systems investments: recent UK evidence and new approaches. In Willcocks, L. (eds), Information Management: The evaluation of information systems investments. Chapman & Hall:49-77.
Xue, Y., H. Liang, and W. R. Boulton. 2008. Information technology governance in information technology investment decision processes: the Impact of investment characteristics, external environment, and internal context. MIS Quarterly, 32(1):67-96.
描述 碩士
國立政治大學
會計研究所
95353013
96
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095353013
資料類型 thesis
dc.contributor.advisor 諶家蘭zh_TW
dc.contributor.author (Authors) 游秉翰zh_TW
dc.creator (作者) 游秉翰zh_TW
dc.date (日期) 2007en_US
dc.date.accessioned 8-Dec-2010 13:54:11 (UTC+8)-
dc.date.available 8-Dec-2010 13:54:11 (UTC+8)-
dc.date.issued (上傳時間) 8-Dec-2010 13:54:11 (UTC+8)-
dc.identifier (Other Identifiers) G0095353013en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/49562-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 95353013zh_TW
dc.description (描述) 96zh_TW
dc.description.abstract (摘要) 近年來經濟復甦,資訊科技投資金額和規模有增加趨勢,對於資訊科技投資的報酬、評量、和優先取捨的決策再次成為資訊科技經理人的重要課題。因此,本研究經由文獻探討,定義資訊科技投資和資訊科技資本,並且嘗試發展資訊科技投資與應用的評估構面與指標,讓企業組織評估本身的資訊科技投資。透過深入的個案訪談和大量問卷調查,了解我國資訊電子業與金融服務業之資訊科技投資和應用的現況,提供參考作法,並且比較我國資訊電子業以及金融服務業兩個產業當中,資訊科技如何提昇公司組織的競爭優勢。

研究結論發現,我國資訊電子業的資訊科技投資貢獻主要來自三個方面,首先是策略貢獻度、再者是降低成本貢獻度、其次是流程效率貢獻度;我國金融服務業在資訊科技產出構面,於個案訪談和問卷調查結果同時關心創新重視度、降低成本貢獻度、流程效率貢獻度,同時也注重供應商與客戶關係要求度、供應商與客戶關係貢獻度。因此,資訊科技經理人首要目標則為協助企業以最少的企業資源來掌握關鍵的資訊科技投資績效指標,以提升企業的競爭力。
zh_TW
dc.description.abstract (摘要) In recent years, organizations have invested heavily in information technology to support their work processes. Therefore, how to evaluate and assess the return on IT investment becomes a critical issue for IT managers again. This study strives to develop the dimensions and indicators of IT investment so as to help organizations to assess their IT investment. In addition, through case studies and questionnaire investigations, this study investigates the IT investment status in information electronic and financial service industries that provides reference for other organizations. Finally, this study tries to find out how to increase organizational competitive advantages by IT investment in these two industries.

The results suggest that the contribution of IT investment in information electronic industry comes from strategy contribution, reducing cost, and process efficiency. In the meantime, the financial service industry emphasize innovative products and services, reducing cost, process efficiency, and supplier/customer relationship when it comes to the issue about performances of IT investment. As a result, in the situation where the organization resources are limited, the main goal for IT managers is to help organizations become more competitive by controlling the imperative indicators of IT investment.
en_US
dc.description.tableofcontents 第一章、緒論 1
第一節、研究背景 1
第二節、研究動機 2
第三節、研究議題 4
第四節、研究目的 5
第五節、研究流程 5
第六節、論文結構 6
第二章 文獻探討 9
第一節、資訊科技投資的定義 9
第二節、資訊科技投資與組織績效 10
第三節、資訊科技與智慧資本 14
第四節、資訊科技投入構面 16
第五節、資訊科技產出構面 17
第六節、本章小結 21
第三章 研究方法 22
第一節、研究模型 22
第二節、問卷設計 23
第三節、資料蒐集 31
第四節、本章小結 36
第四章 研究結果 37
第一節、個案公司訪談研究結果 37
第二節、大量問卷統計結果 52
第三節、個案訪談與問卷調查結果之比較 72
第四節、本章小結 87
第五章 結論與建議 88
第一節、研究結論 88
第二節、研究建議 92
第三節、研究貢獻 95
第四節、研究限制 95
參考文獻 97
附錄-本研究問卷 101
zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095353013en_US
dc.subject (關鍵詞) 資訊科技投資zh_TW
dc.subject (關鍵詞) 績效評估指標zh_TW
dc.subject (關鍵詞) 資訊科技投資zh_TW
dc.subject (關鍵詞) 金融服務業zh_TW
dc.subject (關鍵詞) IT Investmenten_US
dc.subject (關鍵詞) Performance Indicatoren_US
dc.subject (關鍵詞) Information Electronic Industryen_US
dc.subject (關鍵詞) Financial Service Industryen_US
dc.title (題名) 資訊科技投資績效評估指標之研究zh_TW
dc.title (題名) A Performance Indicator of IT Investment Studyen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文部分zh_TW
dc.relation.reference (參考文獻) 康家豪,2005,企業資訊科技資本衡量指標之研究-以高科技製造業為例,國立政治大學資訊管理學系未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 陳美純,2001,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) 詹文男,2002,資訊科技產業智慧資本衡量之研究-系統理論之觀點,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) 蔡文慧,2005,企業資訊科技資本衡量指標之研究-以金融業為例,國立政治大學資訊管理學系未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 英文部分zh_TW
dc.relation.reference (參考文獻) Ballantine, J., and S. Stray. 1998. Financial appraisal and the IS/IT investment decision making process. Journal of Information Technology, 13(1):3-14.zh_TW
dc.relation.reference (參考文獻) Bharadwaj, A. S. 2000. A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS Quarterly, 24(1):169-196.zh_TW
dc.relation.reference (參考文獻) Bontis, N. 1998. 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) Bresnahan, T. F. 1986. Easuring the spillovers from technical advance: mainframe computers in financial services. American Economic Review, 76(4):742-755.zh_TW
dc.relation.reference (參考文獻) Brynjolfsson, E., and L. Hitt. 1996. Paradox lost? firm-level evidence on the returns to information systems spending. Management Science, 42(4):541-558.zh_TW
dc.relation.reference (參考文獻) Brynjolfsson, E., L. Hitt, and S. Yang. 2002. Intangible assets: computers and organizational Capital. Brookings Papers on Economic Activity (1):137-181.zh_TW
dc.relation.reference (參考文獻) Bukh, P. N., H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capitalzh_TW
dc.relation.reference (參考文獻) Statements. Journal of Management, 17:87-108.zh_TW
dc.relation.reference (參考文獻) Carr, N. G. 2003. IT doesn’t matter. Harvard Business Review , 81(5):41-49.zh_TW
dc.relation.reference (參考文獻) Cooper, B. L., H. J. Watson, B. H. Wixom, and D. L. Goodhue. 2000. Data warehousing supports corporate strategy at first American corporation. MIS Quarterly, 24(4):547-567.zh_TW
dc.relation.reference (參考文獻) Davern, M. J., and R. J. Kauffman. 2000. Discovering potential and realizing value from information technology investments. Journal of Management Information Systems, 16( 4):121-143.zh_TW
dc.relation.reference (參考文獻) Dewan, S., and K. L. Kraemer. 2000. Information technology and productivity: evidence from country-level data. Management Science, 46(4):548-562.zh_TW
dc.relation.reference (參考文獻) Edvinsson, L., and M. Malone. 1997. Intellectual capital: realizing your company’s true value by finding its hidden brainpower. New York: HarperCollins Publishers.zh_TW
dc.relation.reference (參考文獻) Grainger-Smith, N., and C. Oppenheim. 1994. The role of information systems and technology (IS/IT) in investment banks. Journal of Information Sciences, 20(5):323-333.zh_TW
dc.relation.reference (參考文獻) Heo, J., and I. Han. 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) Hitt, L., and E. Brynjolfsson. 1996. Productivity, business profitability, and consumer surplus: three different measures of information technology value. MIS Quarterly, 20(2):121-142.zh_TW
dc.relation.reference (參考文獻) Jasperson, J., P. E. Carter, and R. W. Zmud. 2005. A Comprehensive conceputalization of the post-adoptive behaviors associated with IT-enabled Work systems. MIS Quarterly, 29(3):525-557.zh_TW
dc.relation.reference (參考文獻) Ko, M., K. Muata, and O. Bryson. 2004. Exploring the relationship between information technology investments and firm performance using regression splines analysis. Information & Management, 42(14):1-13.zh_TW
dc.relation.reference (參考文獻) Kohli, R., and S. Devaraj. 2003 . Measuring information technology payoff: a meta-analysis of structural variables in firm-level empirical research. Information Systems Research , 14(2):127-145.zh_TW
dc.relation.reference (參考文獻) Laudon, K. C., and J. P. Laudon. 2000. Management information systems: organization and technology in the networked enterprise. 6th ed. Prentice-Hall.zh_TW
dc.relation.reference (參考文獻) Mahmood, M. A., and G. J. Mann. 2005. Information technology investments and organizational productivity and performance: an empirical investigation. Journal of Organizational Computing and Electronic Commerce, 15(3):185-202.zh_TW
dc.relation.reference (參考文獻) Montazemi, A. R. 2006. How they manage IT:SMEs in Canada and the U.S.. Communications of the ACM, 49(12):109-112.zh_TW
dc.relation.reference (參考文獻) Mukhopadhyay, T., S. Kekre, and S. Kalathur. 1995. Business value of information technology: a study of electronic data interchange. MIS Quarterly, 19(2):137-156.zh_TW
dc.relation.reference (參考文獻) Pike S., G. Roos, and B. Marr. 2005. Strategic management of intangible assets and value drivers in R&D organizations. R&D Management, 35(2):111-124.zh_TW
dc.relation.reference (參考文獻) Porra, J., R. Hirschheim, and M. S. Parks. 2005. The history of texaco`s corporate information technology function:a general systems theoretical interpretation. MIS Quarterly, 29(4):721-746.zh_TW
dc.relation.reference (參考文獻) Ray, G., W. A. Muhanna, and J. B. Barney. 2007. Competing with IT: the role of shared IT-business understanding. Communications of the ACM, 50(12):87-91.zh_TW
dc.relation.reference (參考文獻) Ray, G., W. A. Muhanna, and J. B. Barney. 2005.Information technology and the performance of the customer service process:a resource based. MIS Quarterly, 29(4):625-652.zh_TW
dc.relation.reference (參考文獻) Ross, J. W., C. M. Beath, and D. L. Goodhue. 1996. Develop long-term competitiveness through IT assets. Sloan Management Review, 38(1):31-42.zh_TW
dc.relation.reference (參考文獻) Tallon, P. P. 2008. A process-oriented perspective on the alignment of information technology and business strategy. Journal of MIS, 24(3):231-272.zh_TW
dc.relation.reference (參考文獻) Tallon, P. P., and K. L. Kraemer. 2007. Fact or fiction? a sensemaking perspective on the reality behind executives’ perceptions of IT business value. Journal of Management Information Systems., 24(1):13-54.zh_TW
dc.relation.reference (參考文獻) Van Buren, M. E. 1999. A yardstick for knowledge management. Training &Development(May):71-78.zh_TW
dc.relation.reference (參考文獻) Weill, P., and M. H. Olson. 1989. Managing investment in information technology: mini case examples and implications. MIS Quarterly, 13(1):3-17.zh_TW
dc.relation.reference (參考文獻) Willcocks, L., and S. Lester. 1994. Evaluating the feasibility of information systems investments: recent UK evidence and new approaches. In Willcocks, L. (eds), Information Management: The evaluation of information systems investments. Chapman & Hall:49-77.zh_TW
dc.relation.reference (參考文獻) Xue, Y., H. Liang, and W. R. Boulton. 2008. Information technology governance in information technology investment decision processes: the Impact of investment characteristics, external environment, and internal context. MIS Quarterly, 32(1):67-96.zh_TW