著眼於中國的廣大市場、加入WTO 後的貿易自由化，低廉的勞工成本與使用中文的易溝通特性，使投資大陸成為台灣企業的優先考量。然而，兩岸間的特殊關係卻造成台商因為政治不確定性所產生的投資風險。台商台灣總部與大陸分公司間資訊及溝通網路的建立使雙方間的管控與協調得以實現。而於此種特殊關係下，去探究台灣公司對大陸分公司所採用的獨特資訊架構及系統乃是一個重要的問題。而該資訊架構及系統可能與過去在多國公司文獻中所提的一致或不同。
本論文發展出一個用來描述因素與概化的資訊架構間關係的概念式架構，接著提出一些命題來解釋從三個在大陸有分公司的台灣企業中所發現的資訊系統架構的作業與管控做法。本研究發現影響台商資訊架構的政治不確定因素亦常見於一般總部與分公司關係正常的多國企業。本研究主要的貢獻在發掘左右台商跨海峽資訊管控習性的因素。

To Invest in Mainland China becomes Taiwan corporations’ high priority by virtue of China’s vast internal consumer market, the trade liberalization after joining WTO, low labor cost, and easy communication in Chinese language. However, the special relationship between Taiwan and China induces Taiwan corporations’ investment risks due to political uncertainties. The establishment of information and communication network between headquarters in Taiwan and their mainland subsidiaries enables the governance and coordination between two sides. However, bearing these special relations, it is a nontrivial question to ask any unique information infrastructure and system that Taiwan corporations adopt which may be consistent with or different from prior literatures in multi-national corporations.
This thesis develops a conceptual framework to identify the relationship between the factors and IT configurations, and then proposes propositions to explain findings from three Taiwan companies, which have subsidiaries in China. This study asserts that the political uncertainties that influence the IT configuration of Taiwan companies with subsidiaries in China are common with multinational firms whose headquarter and subsidiaries have normal relationship. The major contribution of this study is to explore the factors that affect Taiwan companies’ IT governing practice toward their China subsidiaries.

List of Contents

CHAPTER 1 INTRODUCTION 1
1.1 BACKGROUND 1
1.2 MOTIVATION 2
1.3 PURPOSE AND RESEARCH QUESTIONS 3
1.4 RESEARCH SCOPE 4
1.5 LIMITATIONS 5
1.6 THESIS ORGANIZATION 6
CHAPTER 2 LITERATURE REVIEW 7
2.1. CONFIGURATION AND COORDINATION OF MULTINATIONAL CORPORATIONS 8
2.1.1 Value Chain 8
2.1.2 Production Issues 9
2.1.3 Information Sharing for Coordination 11
2.1.4 Section Summary 13
2.2 AGENCY THEORY 13
2.3 TRANSACTION COST THEORY 16
2.4 IT CONFIGURATION FOR MULTINATIONAL CORPORATIONS 21
2.4.1 IT Resources 23
2.4.1.1 Platform Technology (Hardware and Operating Systems) 23
2.4.1.2 Network and Telecommunications Technologies 25
2.4.1.3. Data 28
2.4.1.4 Core Software Applications 30
2.4.2 IT Configuration for Multinational Corporation 32
CHAPTER 3 METHODOLOGY 35
3.1 RESEARCH STRATEGY 35
3.2 RESEARCH DESIGN 36
3.3 RESEARCH QUALITY 36
3.4 RESEARCH PROCESS 37
3.5 CONCEPTUAL FRAMEWORK DEVELOPMENT 38
CHAPTER 4 CASE STUDIES 51
4.1 DATA COLLECTION 51
4.2 COMPANY A 52
4.2.1 Company Profile 52
4.2.2 Mainland Subsidiary Profile 53
4.2.3 Perception to mainland China environment 53
4.2.4 IT configuration 54
4.2.5 Analysis 55
4.3 COMPANY B 57
4.3.1 Company Profile 57
4.3.2 Mainland Subsidiaries Profile 58
4.3.3 Perception to mainland China environment 58
4.3.4 IT configuration 59
4.3.5 Analysis 61
4.4 COMPANY C 63
4.4.1 Company Profile 63
4.4.2 Mainland Subsidiaries Profile 64
4.4.3 Perception to mainland China environment 65
4.4.4 IT configuration 65
4.4.5 Analysis 67
CHAPTER 5 DISCUSSIONS 69
CHAPTER 6 CONCLUSION AND FUTURE RESEARCH 79
REFERENCES 81
ELECTRONIC REFERENCES 93


List of Tables

Table 1.1 Value of Exports & Imports by Country 2
Table 2.1 Sources and Types of Transaction Costs 19
Table 2.2 Information Technology Approaches in Global Firms 34
Table 2.3 Business Model vs. IT Management Approach 34
Table 3.1 Relevant Situations for Different Research Strategies 35
Table 3.2 IT Configuration Topology 41
Table 3.3 Information Exchange Type 44
Table 3.4 Various Uncertainties for Multinational firms 48
Table 4.1 Interviewees’ Profiles 52
Table 5.1 Case Profile Summary 69
Table 5.2 Summary of factors influencing IT configuration 70
Table 5.3 Summary of IT Topology 71
Table 5.4 Summary of Information Exchange Status 72
Table 5.5 IT Configuration Preferences for each Case 74

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