企業在全球化跨區域營運的競爭中，多據點資訊之快速整合應用以提升企業競爭力的思維已逐漸形成。因此，在多變的環境中順利取得合適的資訊系統，以增加企業的競爭能力，對企業是一項重要的挑戰。 但是資訊系統委外在過去文獻與統計資料都顯示有很多是不愉快或是不滿意的結果，甚至失敗。這當中委外企業與承包廠商是否都存有不當的認知或是期望？ 如果雙方減少認知的偏差與歧見，避免不必要的衝突及延誤，將專案風險降到最低，則對企業與廠商都是正面的。
過去資訊系統委外的研究，大多在資訊系統委外的關鍵成功因素，或是客戶滿意度及客戶關係方面，並沒有以委外企業(客戶)與受託承包廠商(廠商)雙方之認知與期望落差為主題。 本研究採用多個案法，針對十一個個案的十四位受訪者進行訪談，由客戶與廠商雙方在委外之目標、責任、雙方關係、地區文化、外在產業環境及新興科技等構面下，找出雙方認知與預期的落差事項，並提出一個未來研究的架構與相關議題。最後提出建議的預防機制，以為日後軟體委外案的實務與後續研究之參考。

As business environment is getting globalized,. how to rapidly integrate information for improving the competitiveness of enterprise becomes a key issue. Therefore, adopting the information system outsourcing to increase the ability of an organization becomes one of the management trends. To obtain a suitable information system is always a critical challenge for most of the companies. Many researches of information system outsourcing showed a lot of un-satisfactions from the user side. Some of the projects are not only un-satisfied but even failed. Did improper expectations exist between the both sides? It is very important to find a trustful, experienced and professional partner for developing the system. Improper expectations and biases can be reduced so as to reduce the risk and avoid the un-necessary delay or conflicts.

There were many researches and discussions about the critical success factors of outsourcing ,the relationship between the two sides and outsourcing satisfaction. However, very few researches are devotedto the issue of differences in perception and expectation between the two sides.

In this research, multi-case study was adopted as the research method. Fourteen people in eleven cases were interviewed. Differences in perception and expection were investigated under the dimensions of objective, responsibility, relationship, culture and external environment. A framework was proposed to explain the phenomena under investigation. This framework can serve as a reference model for practical information system outsourcing as well as future research.

第壹章 緒 論
第一節 研究背景與動機
第二節 研究目的
第三節 研究步驟與流程
第四節 研究範圍與限制
第五節 各章介紹
第貳章 文獻探討
第一節 資訊系統委外相關文獻探討
第二節 資訊系統委外相關理論探討
第三節 認知、期望理論相關文獻
第叁章 研究設計與方法
第一節 研究架構
第二節 委外期望探討的構面
第三節 研究方法
第肆章 個案探討分析
第一節 軟體委外雙方的目標
第二節 內部因素-專業的落差
第三節 內部因素-責任的落差
第四節 內部因素-雙方關係的落差
第五節 內部因素-文化上的落差
第六節 外部因素的落差
第七節 雙方目標期望的落差
第八節 個案探討的彙整
第伍章 結論與建議
第一節 研究發現
第二節 研究貢獻
第三節 未來的研究議題
附錄一. 參考文獻
附錄二. 個案之訪談問卷
附錄三. 個案與受訪者之背景說明
附錄四. 個案訪談紀錄

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