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題名 An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
作者 Seng,Jia-Lang;Tsai,Wen-Huei
諶家蘭
貢獻者 會計系
日期 2007-10
上傳時間 3-Nov-2014 17:27:27 (UTC+8)
摘要 Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise`s primary goal to integrate information technology 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 study first reviews the existing approaches in measuring tangible and intangible information technology assets and then points out the IT capital which is a novel concept to extend the existing approaches to tackle the issue of measurement and quantification. The research method is case study oriented. There are five live case studies we have conducted. A questionnaire is designed as the tool. Scoring from surveys and findings from interviews provide the main evidence of the degree of indicator applicability.
關聯 International Journal of Accounting, Auditing and Performance Evaluation,4(4),501-528
資料類型 article
DOI http://dx.doi.org/10.1504/IJAAPE.2007.017090
dc.contributor 會計系en_US
dc.creator (作者) Seng,Jia-Lang;Tsai,Wen-Hueien_US
dc.creator (作者) 諶家蘭zh_TW
dc.date (日期) 2007-10en_US
dc.date.accessioned 3-Nov-2014 17:27:27 (UTC+8)-
dc.date.available 3-Nov-2014 17:27:27 (UTC+8)-
dc.date.issued (上傳時間) 3-Nov-2014 17:27:27 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/71069-
dc.description.abstract (摘要) Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise`s primary goal to integrate information technology 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 study first reviews the existing approaches in measuring tangible and intangible information technology assets and then points out the IT capital which is a novel concept to extend the existing approaches to tackle the issue of measurement and quantification. The research method is case study oriented. There are five live case studies we have conducted. A questionnaire is designed as the tool. Scoring from surveys and findings from interviews provide the main evidence of the degree of indicator applicability.en_US
dc.format.extent 122 bytes-
dc.format.mimetype text/html-
dc.language.iso en_US-
dc.relation (關聯) International Journal of Accounting, Auditing and Performance Evaluation,4(4),501-528en_US
dc.title (題名) An IT capital performance indicator study: evidence from a Taiwan financial service industry case studyen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1504/IJAAPE.2007.017090-
dc.doi.uri (DOI) http://dx.doi.org/10.1504/IJAAPE.2007.017090-