| Reference: | 中文文獻
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[二] 王嘉廉 著，新科技觀 ─ 透視資訊時代的管理語言（Techno Vision : the executive`s survival guide to understanding and managing information technology），林珮琳譯，初版，台北市：美商麥格羅‧希爾國際股份有限公司台灣分公司出版，民國 84 年 10 月。
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[四] 周文賢 著，多變量統計分析 — SAS/STAT 使用方法，台北市：自行出版，民國 84 年。
[五] 邵慶國 撰，資訊科技投資對經營績效關係之一研究 —— 以本國一般銀行為例，未出版碩士論文，台北縣：淡江大學管科所，民國 80 年 6 月。
[六] 張淑英 撰，探討廠商財務因素與經濟條件對營運績效之影響—以臺灣上市公司製造業為對象，未出版碩士論文，台北縣：淡江大學管科所，民國 82 年 6 月。
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英文文獻
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[21] Vaziri, H. Kevin "Question to Answer Before Benchmarking." Planning Review. Jan./Feb. 1993, p. 37.
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[23] Vitale, Michael R. and Sarah C. Mavrinac. "How Effective Is Your Performance Measurement System?" Management Accounting. Aug. 1995, pp. 43-47.
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