最後綜合以上的結果與美、日相比較，發現企業組織文化的不同，在IT治理安排方式以及能夠預測GP值的IT治理項目亦不同，期望給予台灣企業一個不同的重要啟示。 IT governance is a new concept on technological domain recently. Most of scholars use CMM or IT-BSC of COBIT to assess their effective- ness of IT governance for each enterprise. It is worth examining the applicability for those enterprises that have not introduced COBIT yet.
This study will focus on four important indicators that the entre- preneur would use to assess their effectiveness of IT governance. The average governance performance score of Taiwanese enterprises was 74 out of 100; The minimum score was 20, and the top third performing firms had scored over 80. Using a stepwise multiple regression analysis, we assessed the contribution of nine factors in the IT governance framework in the governance performance (GP).This analysis accounted GP with two main predictors: senior manager’s power and IT support for users.In addition ,the most common input pattern used a Federal approach, and the most common decision patterns used a business monarchy approach.An enterprises using Feudal approach to make IT principle had a poorer financial performance than another enterprises using other governance arrangements.
The emphasis on the IT governance is different because of the organization and culture of the enterprise as a result of comparing it with Japan and the United States.