交易過程中，廠商選擇選擇自製（make）或購買（buy）主要受何種因素影響？本研究係以電子化學習系統為焦點，探討廠商的治理結構模式，以解釋廠商採取該行為的主因。本研究選擇研究標的為公部門中發展線上學習之組織，並輔以私部門個案研究加以對照，研究範疇主要包括：電子化學習系統的內容、平臺與服務三面向。驗證過程中，以交易成本理論的「資產特殊性」、「交易頻率」與「不確定性」三項交易特性為主要指標，後續的操作化則是藉由訪談資料彙整所得，依序為「特殊設備需求」、「更新頻率」與「市場供應」三者。藉由理論整理，發現Williamson（1975）對交易特性的分析，並無給予指標影響程度的強弱之別。但是，後續研究者仍持續發展該指標的擴充性解釋，例如：Aubert（1996）將資產專屬性指標置於首要考量，進而推論治理結構模式。因此，本研究承接前者理論解釋，以資產特殊性為推測治理結構之首要因素，結果發現，我國電子化學習系統的實際表現與該理論指標推測呈現不同的狀態。總結此次研究發現，我國電子化學習系統的交易特性指標以不確定性為主要考量，進而為交易頻率與資產專屬性的影響，與國外研究發現呈現截然不同的模式。本研究將交易成本理論的治理結構探討應用於電子化學習系統之上，以期能為政府機關建構電子化學習系統的治理結構作政策倡導之建議。 What factors make firms choose to make or to buy in the transactional processes? This research analyzes the governance structures of the e-learning systems in Taiwan to find out whether or not they are consistent with the assumptions of transaction cost theory. In this thesis, the target organizations include two public agencies and an organization in the private sector. To get an understanding about the governance structures of the e-learning systems, this study focused its efforts on the analysis the contents, platforms and services of the e-learning systems by examining the three factors asset specificity, frequency, and uncertainty provided by transaction cost theory. Although Williamson did not clearly specify how the three factors should lead to different governance structures, other scholars did try to rank the sequence of these factors. For example, Aubert tends to put asset specificity as the primary factor that determines the governance structures. However, the framework suggested by Aubert were not completely consistent with the findings of this study. Based on the findings, the author discussed why there existed such inconsistencies and suggested the possible directions for future research accordingly.
