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    题名: 企業資訊科技能力指標之研究
    A Study of Information Technology Capability Indicators
    作者: 林志弘
    Lin, Jyh Horng
    贡献者: 曾淑峰
    Tseng, Shu Feng
    林志弘
    Lin, Jyh Horng
    关键词: 資訊科技能力
    企業績效
    灰色熵
    典型相關分析
    Information Technology Capability
    Firm Performance
    Grey Entropy
    Canonical Correlation Analysis
    日期: 2013
    上传时间: 2014-02-10 14:48:26 (UTC+8)
    摘要: 在全球化市場的激烈競爭環境中，資訊科技對企業而言已是一種提升競爭優勢的策略性設備，而先前文獻對於資訊科技能力的評估或與企業績效關聯性的探討，多以行為性問卷的認知數據量表進行研究，少有利用事實性問卷所收集的現象數據評估資訊科技能力及進一步分析資訊科技能力與企業績效關聯性之研究。故本研究基於資源基礎觀點理論，利用企業事實性現象填答問卷建立企業資訊科技能力評估模型，包含資訊科技的導入狀態、應用方式及使用經驗等現象相關問項，如硬體、網路、資訊系統應用程度及範圍等，並探討資訊科技能力與企業績效的關聯性。使用典型相關分析進行實證研究發現，針對先前政府委託調查所收集資料計算出來的企業資訊科技能力，與公開發行的上市櫃企業財務資料所計算出來的企業績效具有顯著關聯性，特別是會計型財務績效之經營能力，經檢定具統計顯著性。進一步進行產業別比較，先使用灰色熵權重分析對於各個子構面進行權重估計，並以權重加權法重新計算每一樣本之資訊科技能力，再進行單因子變異數分析，顯示各產業間之資訊科技能力及子構面能力多數呈現顯著差異。本研究所提出的資訊科技能力評估模型與企業績效關聯檢定模式，以及產業間資訊科技能力差異性分析模式，可提供政府或產業觀察機構建立長期觀測平台，以彙整各種產業資訊科技導入現象及應用範圍，使政府與企業可檢視整體產業整體或個別產業資訊科技能力之差異，藉以擬定資訊科技投資策略，提升企業競爭優勢。
    In the highly competitive globalization environment, information technology (IT) has become strategic equipment for leveraging a business’s competitive advantage. Most previous studies use perceptual questionnaire to collect behavioral data for evaluating IT capability, and furthermore to explore the relationship between IT capability and firm performance. Very few studies use factual questionnaire to collect the phenomenon data for analysis. In this study, we propose a model of evaluating IT capability based on Resource-Based View (RBV) theory and use factual phenomenon questionnaire including induction status, application approach, and usage experience, such as hardware, networks, IS application levels and scopes, etc. The research also explores the relationship between IT capability and firm performance. The IT capability data are calculated from the earlier government-sponsored survey. The firm performance data by financial indicators are collected or calculated from the open data of listed companies in Taiwan Stock Exchange and Over-the-Counter Agencies. The Canonical Correlation Analysis is used and shows significantly positive relationship for the IT capability affecting the firm performance, especially in Accounting-Based Financial Indicators. Before further analysis of industry comparison, Grey Entropy is used to estimate the weights of three sub-constructs and the overall IT capability is then re-calculated by integrating the weighted sub-construct capabilities. Afterwards, the One-Way ANOVA analysis is conducted and shows significant differences across industries in the overall IT capability of the firm and the IT capabilities of the sub-constructs. The proposed IT capability estimation model and the relationship analysis for the IT capability and firm performance can be used by the government or industry observation institution to continuously watch the industry IT capability phenomena and its relationship with the firm performance. The observation for the whole country and across industries can be used as a reference to pursue appropriate IT investments for strategic advantage.
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