為了因應眼下瞬息萬變的競爭環境，現今的企業必須具備快速應變的能力，資訊科技的實施因而成為企業最重要的發展項目之一。然而，儘管耗費了大量金錢與資源進行投資，資訊科技卻不能夠保證成功提升企業的獲利與生產效率，此現象被稱為「生產率悖論」(Productivity Paradox)。針對此問題，過去許多研究均著重於資訊科技本身的品質是否優良，但透過實務觀察可以發現，當同樣的資訊科技引進不同的組織時，產生的效益卻不一定相同，因此我們懷疑組織內部有其他因素影響著資訊科技導入後的表現。本研究以DeLone and McLean (1992)所提出的「資訊系統成功模式」為基礎，結合互補性資產理論，試圖找出除了資訊科技本身的品質外，組織內部中會影響資訊科技成功與否的其他因素。
本研究測量對象為在台工作、具備資訊系統導入經驗的IT員工，採集了 138 份有效樣本，並以實證研究方法，針對六個假說進行模型驗證。研究結果發現，MIS相關與組織相關的互補性資產會直接且正面地影響IS的表現。此外，在IS品質對於IS表現的調節效果方面，兩者均超出研究預期，前者調節效果不顯著、後者則與IS品質呈現替代性、而非互補關係。
期望藉由本研究，可以提供實務界以及學術界未來在IT引進成敗的關鍵因素上一個有效的參考，讓組織與企業的管理者能更妥善地進行IT投資策略規劃與執行。

Nowadays, firms must possess the capability of expeditious response due to the rapid change of competitive environment. Thus, the implementation of information technology (IT) has become one of the most important development projects. However, despite spending enormous amount of capital and resources, IT is not the guarantee of enhancement for profitability and productivity for firms, which is called the “Productivity Paradox.” When it comes to this issue, previous researches had focused on the factor of IT quality. But through observing practical cases, it is realized that when the same IT is introduced to different organizations, different consequences occur. For this reason, we assume there are other factors within organizations affecting user satisfaction after implementation. In this study, we adopt DeLone and McLean’s (1992) IS Success Model and combine it with Complementary Asset Theory, attempting to identify other factors within organizations which would impact IT success, in addition to IT quality itself.
Empirical research method is adopted to verify six hypotheses in our model. They are tested with data collected from 138 IT related workers who possess the experiences of IT implementation in Taiwan. The research result indicates that MIS-related and Organization-related complementary assets (CAs) will directly and positively affect information system (IS) user satisfaction. What’s more, from the aspect of the moderating effect of IS quality on IS user satisfaction, the result exceeds our expectation. MIS-related CA shows an insignificant influence, while on the other hand the effect of Organization-related CA turns to be substitutive rather than complementary.
We expect our research result could provide practitioners and academics an effective reference in the future, on the critical factors for IT implementation success. Managers in organizations or firms can better carry out the planning and execution for IT investment strategy.

1. Introduction 1
1.1 Background 1
1.2 Research Motivation 3
1.3 Research Purpose 5
2 Theoretical Background 7
2.1 D&M IS Success Model 7
2.1.1 System Quality 11
2.1.2 Information Quality 13
2.2 Complementary Assets theory 15
2.2.1 MIS-related Complementary Assets 20
2.2.2 Organization-related Complementary Assets 24
3 Research Model and Hypotheses 27
3.1 Research Model 27
3.2 Research Hypotheses 28
3.3 Sampling and Data Collection 39
3.4 Constructs and Measurements 41
4 Data Analysis 44
4.1 Sample Demographics 44
4.2 Common Method Variance 48
4.3 Reliability and Validity 51
4.3.1 Cross Factor Loading 55
4.4 Formative Second Order Constructs 59
4.5 Hypothesis Test: The Structural Model 60
4.6 Discussion 63
4.6.1 Influence of Information and System Quality on User Satisfaction 63
4.6.2 Influence of MIS Complementary Asset on User Satisfaction 63
4.6.3 Influence of Organizational Complementary Asset on User Satisfaction 64
4.6.4 Influence of MIS Complementary Asset on Information and System Quality 64
4.6.5 Moderating effect of Organizational Complementary Asset 65
4.6.6 Moderating effect of MIS Complementary Asset 68
5 Conclusion and Implications 70
5.1 Conclusion 70
5.2 Academic Implications 73
5.3 Practical Implications 74
5.4 Limitation and Suggestions for Future Study 76
Reference 77
Appendix (Questionnaire) 84

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