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    題名: 我國企業IT治理績效之研究
    其他題名: An investigation study of information technology governance performance of Taiwan's enterprises
    作者: 張士超;Chang, Shih-Chao
    貢獻者: 淡江大學資訊管理學系碩士在職專班
    蕭瑞祥;Shaw, Ruey-Shiang
    關鍵詞: 公司治理;IT治理;IT治理績效;corporate governance;IT Governance;IT Governance Performance
    日期: 2011
    上傳時間: 2011-12-28 18:34:43 (UTC+8)
    摘要: IT治理(Information Technology Governance)為近年來在資訊科技領域上一個新的概念。在衡量台灣企業的IT治理績效表現上,多採用IT治理成熟度或IT平衡計分卡的方式。但這對於尚未導入的企業而言,其適用性值得我們去探討。

    本研究主要以一般企業在「成本控制」、「資產利用」、「企業成長」、「業務彈性」上的4個指標的重要性作為權重,計算台灣企業IT治理績效(GP)。結果台灣企業的平均GP值為74分(滿分100分),最小值為20,3分之1以上超過80分。另外以IT治理的9個構面為自變項,GP為依變項進行多元迴歸分析,探討能夠預測出GP值的IT治理項目。分析結果得到「經營高層的決策」、「對於業務單位的支援」2個項目,能夠用來預測GP值。最後,台灣企業在決策資訊投入時多採聯邦制(Federal),決策時多採業務專制(Business Monarchy)。並且發現在決定IT方針時採用封建制的企業,其財務績效表現較差。

    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.
    顯示於類別:[資訊管理學系暨研究所] 學位論文

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