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博碩士論文 etd-0016115-172905 詳細資訊
Title page for etd-0016115-172905
論文名稱
Title
探討資訊科技投資價值評估誤差與價值實現障礙的主要影響因素
Understanding the Affecting Factors of IT Investment Valuation Bias and IT Value Conversion Barriers
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
77
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2013-07-18
繳交日期
Date of Submission
2015-01-16
關鍵字
Keywords
總體擁有成本、使用者抗拒、吸收能力理論、互補資產理論、資訊技術投資
IT investment failure, Absorptive capacity theory, Complementary assets theory, Total cost of ownership, User resistance
統計
Statistics
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The thesis/dissertation has been browsed 5921 times, has been downloaded 88 times.
中文摘要
資訊技術投資的研究中,投資失敗的關鍵因素一直是廣被研究的主題。企業為了在現今瞬息萬變的競爭環境之中生存,IT投資活動對於企業而言日趨重要且不可忽視。而當企業們爭相的進行IT投資活動後,便發現了一個很大的問題,那就是「IT投資與企業的營業額、利潤、生產效率沒有正面的顯著關係」,企業投入的大量的金錢與資源引進IT,卻無法對企業產生實質的效益,原因何在?過往研究提出了很多不同觀點的解釋方式,但是目前用價值角度為出發點的研究是明顯稀少的。因此本研究延伸Chircu and Kauffman (2000)所提出的IT價值框架,結合互補資產理論、吸收能力理論、使用者抗拒理論、以及總體擁有成本理論來解釋並驗證組織IT投資行為的關鍵成功因素。
本研究於台灣採集了164個有效樣本來驗證本研究假說,結果顯示互補資產理論與總體擁有成本都是影響IT投資可行性評估階段的評估誤差之重要因素。除此之外,互補資產理論、吸收能力理論也對IT投資引進階段的價值轉換程度有顯著的關係。
研究成果可以提供實務界以及學術界在IT投資失敗的關鍵因素上一個全新的認知,並使組織更清楚的了解到這些關鍵因素為何並進而能夠有效的規劃風險規避的策略。

關鍵字:資訊技術投資、互補資產理論、吸收能力理論、使用者抗拒、吸收能力理論
Abstract
IT investment failure has long been shed light on in information system (IS) research. In order to survive in a turbulent environment, IT investment is, for firms, increasingly important and cannot be ignored for firms. However, after enterprises implemented ITs, they discover that IT investments do not seem to bring any benefits to the firm. Why? Though researchers have tried to figure out the reasons of IT investment failure in many aspects, we find out that the value perspective study of this field relatively rare. Our study apply the value framework proposed by Chircu and Kauffman (2000) and combine with complementary assets theory, total cost of ownership (TCO), absorptive capacity theory, and user resistance to empirically examine the critical factors of IT investment.
Data was collected from 164 IT related workers in firms in Taiwan to test our hypothesis. The result shows evidences of significance. We find that complementary assets and TCO are important predictors of IT valuation bias. On the other hand, in IT conversion period, we also find that complementary assets and absorptive capacity of workers are critical factors that would impact IT value conversion ineffectiveness.
The result of this study can provide practitioners as well as academics a value perspective view regarding IT investment failure. Firms can use our comprehensive model as a standard to avoid the potential risks of IT investment failure.

Keywords: IT investment failure, complementary assets theory, absorptive capacity theory, total cost of ownership, user resistance.
目次 Table of Contents
論文審定書…………………………………………………… …..i
中文摘要……………………………………………………… ….ii
英文摘要……………………………………………………… …iii
1. Introduction…………………………………………..……5
1.1 Background…………………………………….……..5
1.2 Motivation…………………………………………….8
1.3 Research Purpose……………………………..……….10
2. Literature Review…………………………………….…….11
2.1 Limits to value framework………………………………11
2.2 Valuation Barrier……………………………..……….12
2.2.1 Industrial Barrier…………………………..………13
2.2.2 Organizational Barrier…………………………….15
2.2.3 Methodology Barrier……………………………..18
2.3 Conversion Ineffectiveness……………………………...20
2.3.1 Resource Barrier …………………………………20
2.3.2 Knowledge Barrier………………………….……22
2.3.3 Usage Barrier…………………………………......25
3. Research Methodology………………………………….....28
3.1 Sampling and Data Collection………………………28
3.2 Sample Representatives………………………………28
3.3 Construct and Measurement……………………........32
3.4 Measurement Model……………………………….34
3.4.1 Cross Factor Loading………………………….34
3.4.2 Measurement Model……………………………38
3.4.3 Reliability and Validity…………………………42
4. Analysis and Discussions…………………………………47
4.1 Data Analysis………………………………………47
4.2 Discussion………………………………………….49
5. Conclusion and Implications………………………….…52
5.1 Conclusion……………………………………………52
5.2 Academic Implications……………………………….54
5.3 Practical Implications…………………………...........55
5.4 Limitations and Suggestions for Future Study………56

參考文獻………………………………………………………..58
附錄…………………………………….............................63
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