資訊系統委外在過去二十年內，已發展成一種建制資訊系統非常普遍的方式。然而，雖然已經有許多研究探討如何評估系統供應商的能力和產品品質來確保高度的系統成功率，實證調查仍不斷報導出資訊系統外包不如預期的成功。因此，必需要從不同角度出發點來探討此問題的理想答案。基於這個因素，本研究延用了服務導向邏輯的概念，是強調客戶方須擁有某些必備的能力才能實現最大共創價值的理論。因此，本研究的目標旨在探討並檢驗究竟何種能力才是系統外包客戶方所應具備的能力？並融合服務導向邏輯到舊有的理論觀點，創造出一個綜合的新模式。本研究實證部分採用問卷調查法。而從400份調查中得知，結果顯示客戶方能力對資訊系統成果的影響比起系統品質、供應商能力這些因素都還要來的大。本研究結果提共的主要貢獻為結合服務導向邏輯到資訊系統相關研究中，並再次加強驗證了資訊系統委外時，客戶方能力的重要性。

Outsourcing has become a popular mode of developing information system (IS) in practice during the last two decades. Although efforts have been done about evaluating vendors’ capabilities and product’s quality so as to assure high success rate, empirical studies keep reporting that outsourcing is not as successful as expected. Therefore, research based on different perspectives is needed to provide other plausible answers. Draws on this issue, an emerging concept is adopted, called Service-Dominant Logic (S-D logic), which highlights the importance for clients to possess required capabilities in order to maximize the value co-created. Therefore, the goal of this paper is to comprehend and examine critical capabilities that an outsourcing client should possess, and hybrid research model, consisting both traditional and S-D logic was built to reflect our intention. Survey method was then used to test our hypotheses empirically. Data collected from 400 practitioners showed that client’s capabilities have stronger impact on the outcomes variables than conventional variables, such as product quality and vendor’s capabilities. This study contributes to literature by incorporating a new concept, S-D logic, into IS research and emphasizing the critical role of clients’ capabilities.

1. Introduction 1
2. Theoretical Background and Hypotheses 3
2.1 Traditional Theory 3
2.2 New Theoretical Foundation 7
2.3 Adaption and Hypotheses 13
3. Research Methodology 27
3.1 Reflective second-order model 28
3.2 Sample and Data collection 30
3.3 Sample Representativeness 30
3.4 Constructs and Measurements 33
3.5 Non-Response Bias 35
3.6 Cross Factor Loading 35
3.7 Common Method Variance 36
3.8 Reliability and Validity 38
4. Data analysis and Discussions 45
4.1 Data analysis 45
4.2 Discussion 49
5. Conclusions and Implications 51
5.1 Conclusions 51
5.2 Academic applications 52
5.3 Practical Implications 53
5.4 Limitations and Suggestions for Future Study 55
References 57
Appendix 63

Abdel-Hamid, T., & Madnick, S.E. (1991). Software project dynamics: An integrated approach. Upper Saddle River, NJ, USA: Prentice-Hall, Inc.
Adelakun, O. (2008). The maturity of offshore IT outsourcing location readiness and attractiveness. Paper presented at the European and Mediterranean Conference, Al Bustan Rotana Hotel, Dubai.
Anderson, J.C., & Gerbing, D.W. (1982). Some methods for respecifying measurement models to obtain unidimensional construct measurement. Journal of Marketing Research, 19(4), 453-460.
Armstrong, J.S., & Overton, T.S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14(3), 396-402.
Arora, A. (1996). Testing for complementarities in reduced-form regressions: A note. Economics Letters, 50(1), 51-55.
Au, N., Ngai, E.W.T., & Cheng, T.C.E. (2008). Extending the understanding of end user information systems satisfaction formation: An equitable needs fulfillment model approach. MIS Quarterly, 32(1), 43-66.
Avolio, B.J., Yammarino, F.J., & Bass, B.M. (1991). Identifying common methods variance with data collected from a single source: An unresolved sticky issue. Journal of Management, 17(3), 571-587.
Bagozzi, R.P., & Heatherton, T.F. (1994). A general approach to representing multifaceted personality constructs: Application to state self-esteem. Structural Equation Modeling, 1(1), 35-67.
Barki, H., Rivard, S., & Talbot, J. (1993). Toward an assessment of software development risk. Journal of Management Information Systems, 10(2), 203-225.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99.
Barthelemy, J. (2001). The hidden costs of IT outsourcing. MIT Sloan Management Review, 42(3), 60-69.
Bentler, P., & Weeks, D. (1980). Linear structural equations with latent variables. Psychometrika, 45(3), 289-308.
Bettencourt, L.A., Ostrom, A.L., Brown, S.W., & Roundtree, R.I. (2002). Client co-production in knowledge-intensive business services. California Management Review, 44(4), 100-127.
Bharadwaj, A.S., Sambamurthy, V., & Zmud, R.W. (1999). IT capabilities: Theoretical perspectives and empirical operationalization. Paper presented at the Proceedings of the 20th international conference on Information Systems, Charlotte, North Carolina, United States.
Boehm, B.W. (1984). Software engineering economics. IEEE Transaction on Software Engineering, 10(1), 4-21.
Bollen, K.A. (1984). Multiple indicators: Internal consistency or no necessary relationship? Quality & Quantity, 18(4), 377-385.
Broadbent, M., Weill, P., & Don St, C. (1999). The implications of information technology infrastructure for business process redesign. MIS Quarterly, 23(2), 159-182.
Brown, R. (2004). User survey:SMBbusiness process outsourcing. North America: Gartner.
Carr, N.G. (2004). IT doesn't matter. Engineering Management Review, IEEE, 32(1), 24-24.
Cassiman, B., & Veugelers, R. (2006). In search of complementarity in innovation strategy: Internal R&D and external knowledge acquisition. Management Science, 52(1), 68-82.
Chakrabarty, S., Whitten, D., & Green, K. (2007). Understanding service quality and relationship quality in IS outsourcing: Client orientation & promotion, project management effectiveness, and the task-technology-structure fit. Journal of Computer Information Systems, 48(2), 1-15.
Chaudhury, A., Nam, K., & Rao, H.R. (1995). Management of information systems outsourcing: A bidding perspective. Journal of Management Information Systems, 12(2), 131-159.
Cohen, W.M., & Levinthal, D.A. (1990). Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly, 35(1), 128-152.
Constantin, J.A., & Lusch, R.F. (1994). Understanding resource management: How to deploy your people, products, and processes for maximum productivity. Oxford, Ohio and Burr Ridge: Planning Forum.
Cracknell, B.E. (2000). Evaluating development aid: Issues, problems and solutions. New Delhi: SAGE.
Crawford, P., & Bryce, P. (2003). Project monitoring and evaluation: A method for enhancing the efficiency and effectiveness of aid project implementation. International Journal of Project Management, 21(5), 363-373.
Currie, W.L. (1998). Using multiple suppliers to mitigate the risk of IT outsourcing at ICI and Wessex Water. Journal of Information Technology, 13(3), 169-180.
Currie, W.L., & Seltsikas, P. (2001). Exploring the supply-side of IT outsourcing: Evaluating the emerging role of application service providers. European Journal of Information Systems, 10(3), 123-134.
Day, G.S., & Wensley, R. (1988). Assessing advantage: A framework for diagnosing competitive superiority. The Journal of Marketing, 52(2), 1-20.
De Boer, M., Van Den Bosch, F.A.J., & Volberda, H.W. (1999). Managing organizational knowledge integration in the emerging multimedia complex. Journal of Management Studies, 36(3), 379-398.
DeLone, W.H., & McLean, E.R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9-30.
Diamantopoulos, A., & Siguaw, J.A. (2006). Formative versus reflective indicators in organizational measure development: A comparison and empirical illustration. British Journal of Management, 17(4), 263-282.
Dibbern, J., Goles, T., Hirschheim, R., & Jayatilaka, B. (2004). Information systems outsourcing: A survey and analysis of the literature. DATA BASE, 35(4), 6-102.
Duncan, N.B. (1995). Capturing flexibility of information technology infrastructure: A study of resource characteristics and their measure. Journal of Management Information Systems, 12(2), 37-57.
Eisenhardt, K.M., & Martin, J.A. (2000). Dynamic capabilities: What are they? Strategic Management Journal, 21(10/11), 1105-1121.
Fill, C., & Visser, E. (2000). The outsourcing dilemma: A composite approach to the make or buy decision. Management Decision, 38(1), 43-50.
Fornell, C., & Larcker, D.F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
Gattiker, T.F., & Goodhue, D.L. (2005). What happens after ERP implementation: Understanding the impact of inter-dependence and differentiation on plant-level outcomes. MIS Quarterly, 29(3), 559-585.
Glass, A.J., & Saggi, K. (1998). International technology transfer and the technology gap. Journal of Development Economics, 55(2), 369-398.
Gonzalez, R., Gasco, J., & Llopis, J. (2005). Information systems outsourcing success factors: A review and some results. Information Management & Computer Security, 13(5), 399-418.
Gopal, A., Sivaramakrishnan, K., Krishnan, M.S., & Mukhopadhyay, T. (2003). Contracts in offshore software development: An empirical analysis. Management Science, 49(12), 1671-1683.
Grover, V., Cheon, M.J., & Teng, J.T.C. (1996). The effect of service quality and partnership on the outsourcing of information systems functions. Journal of Management Information Systems, 12(4), 89-116.
Hamilton, S., & Chervany, N.L. (1981). Evaluating information system effectiveness - part I: Comparing evaluation approaches. MIS Quarterly, 5(3), 55-69.
Han, H.S., Lee, J.N., & Seo, Y.W. (2008). Analyzing the impact of a firm's capability on outsourcing success: A process perspective. Information & Management, 45(1), 31-42.
Harrison, J.S., Hitt, M.A., Hoskisson, R.E., & Ireland, R.D. (2001). Resource complementarity in business combinations: Extending the logic to organizational alliances. Journal of Management, 27(6), 679-690.
Hobday, M. (1998). Product complexity, innovation and industrial organisation. Research Policy, 26(6), 689-710.
Huber, G.P. (1991). Organizational learning: The contributing processes and the literatures. Organization Science, 2(1), 88-115.
Huxham, C. (1993). Collaborative capability: An intraorganizational perspective on collaborative advantage. Public Money & Management, 13(3), 21-28.
Jansen, J.J.P., Van Den Bosch, F.A.J., & Volberda, H.W. (2005). Managing potential and realized absorptive capacity: How do organizational antecedents matter? The Academy of Management Journal, 48(6), 999-1015.
Jarvis, Cheryl B., MacKenzie, Scott B., & Podsakoff, Philip M. (2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. The Journal of Consumer Research, 30(2), 199-218.
Kahraman, C., Engin, O., Kabak, O., & Kaya, I. (2009). Information systems outsourcing decisions using a group decision-making approach. Engineering Applications of Artificial Intelligence, 22(6), 832-841.
Kale, P., Dyer, J.H., & Singh, H. (2002). Alliance capability, stock market response, and long-term alliance success: The role of the alliance function. Strategic Management Journal, 23(8), 747-767.
Kedia, B.L., & Bhagat, R.S. (1988). Cultural constraints on transfer of technology across nations: Implications for research in international and comparative management. The Academy of Management Review, 13(4), 559-571.
Kern, T., & Willcocks, L. (2000). Exploring information technology outsourcing relationships: Theory and practice. The Journal of Strategic Information Systems, 9(4), 321-350.
Khan, S.U., Niazi, M., & Ahmad, R. (2009, 13-16 July). Critical success factors for offshore software development outsourcing vendors: A systematic literature review. Paper presented at the Fourth IEEE International Conference on Global Software Engineering, Limerick.
Kitchenham, B. (2004). Procedures for performing systematic reviews. Staffordshire, UK and Eversleigh, Australia: Keele University and National ICT Australia Ltd.
Ko, D.-G., Kirsch, L.J., & King, W.R. (2005). Antecedents of knowledge transfer from consultants in enterprise system implementations. MIS Quarterly, 29(1), 59-85.
Koh, C., Soon, A., & Straub, D.W. (2004). IT outsourcing success: A psychological contract perspective. Information Systems Research, 15(4), 356-373.
Lacity, M., & Willcocks, L. (2001). Global information technology outsourcing: In search of business advantage. West Sussex: Wiley.
Lackow, H.M. (2001). IT outsourcing trends. New York, NY: The Conference Board.
Lane, P.J., & Lubatkin, M. (1998). Relative absorptive capacity and interorganizational learning. Strategic Management Journal, 19(5), 461-477.
Lavie, D. (2006). The competitive advantage of interconnected firms: An extension of the resource-based view. Academy of Management Review, 31(3), 638-658.
Lee, J.N. (2001). The impact of knowledge sharing, organizational capability and partnership quality on IS outsourcing success. Information & Management, 38(5), 323-335.
Lee, J.N., Huynh, M.Q., Kwok, R.C.W., & Pi, S.M. (2003). IT outsourcing evolution--- past, present, and future. Communication of the ACM, 46(5), 84-89.
Lee, J.N., & Kim, Y.G. (1999). Effect of partnership quality on IS outsourcing success: Conceptual framework and empirical validation. Journal of Management Information Systems, 15(4), 29-61.
Lei, D., & Hitt, M.A. (1995). Strategic restructuring and outsourcing: The effect of mergers and acquisitions and LBOs on building firm skills and capabilities. Journal of Management, 21(5), 835-859.
Levina, N., & Ross, J.W. (2003). From the vendor's perspective: Exploring the value proposition in information technology outsourcing. MIS Quarterly, 27(3), 331-364.
Li, P.C., & Lin, B.W. (2006). Building global logistics competence with Chinese OEM suppliers. Technology in Society, 28(3), 333-348.
Lichtenstein, Y. (2004). Puzzles in software development contracting. Communication of the ACM, 47(2), 61-65.
Lichtenthaler, U. (2009). Absorptive capacity, environmental turbulence, and the complementarity of organizational learning processes. Academy of Management Journal, 52(4), 822-846.
Linder, J.C., Cole, M.I., & Jacobson, A.L. (2002). Business transformation through outsourcing. Strategy & Leadership, 30(4), 23-28.
Loh, L., & Venkatraman, N. (1992). Determinants of information technology outsourcing: A cross-sectional analysis. Journal of Management Information Systems, 9(1), 7-24.
Loh, L., & Venkatraman, N. (1995, 31 December). An empirical study of information technology outsourcing:Benefits, risks, and performance implications. Paper presented at the International Conference on Information Systems, Amsterdam, Netherlands.
Luo, Y. (2008). Structuring interorganizational cooperation: The role of economic integration in strategic alliances. Strategic Management Journal, 29(6), 617-637.
Lusch, R.F., Vargo, S.L., & Malter, A.J. (2006). Marketing as service-exchange: Taking a leadership role in global marketing management. Organizational Dynamics, 35(3), 264-278.
Lusch, R.F., Vargo, S.L., & Wessels, G. (2008). Toward a conceptual foundation for service science: Contributions from service-dominant logic. IBM Systems Journal, 47(1), 5-14.
Maglio, P.P., & Spohrer, J. (2008). Fundamentals of service science. Journal of the Academy of Marketing Science, 36(1), 18-20.
Maglio, P.P., Srinivasan, S., Kreulen, J.T., & Spohrer, J. (2006). Service systems, service scientists, SSME, and innovation. Communication of the ACM, 49(7), 81-85.
McFarlan, F.W., & Nolan, R.L. (1995). How to manage an IT outsourcing alliance. Sloan Management Review, 36(2), 9-23.
McLellan, K., Marcolin, B.L., & Beamish, P.W. (1995). Financial and strategic motivations behind IS outsourcing. Journal of Information Technology, 10(4), 299-321.
Michell, V., & Fitzgerald, G. (1997). The IT outsourcing market-place: Vendors and their selection. Journal of Information Technology, 12(3), 223-237.
Miles, R.E., Snow, C.C., & Miles, G. (2000). The Future.org. Long Range Planning, 33(3), 300-321.
Milgrom, P., & Roberts, J. (1995). Complementarities and fit strategy, structure, and organizational change in manufacturing. Journal of Accounting and Economics, 19(2-3), 179-208.
Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. The Academy of Management Review, 23(2), 242-266.
Normann, R. (2001). Reframing business: When the map changes the landscape. Chichester, New Sussex: Wiley and Sons.
Ostroff, C., & Schmitt, N. (1993). Configurations of organizational effectiveness and efficiency. The Academy of Management Journal, 36(6), 1345-1361.
Pavlou, P.A., & Gefen, D. (2005). Psychological contract violation in online marketplaces: Antecedents, consequences, and moderating role. Information Systems Research, 16(4), 372-399.
Penrose, E., Penrose, E.T., & Pitelis, C. (2009). The theory of the growth of the firm (Fourth ed.). New York: Oxford University Press.
Podsakoff, P.M., MacKenzie, S.B., Jeong Yeon, L., & Podsakoff, N.P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879-903.
Porter, M.E., & Millar, V.E. (1985). How information gives you competitive advantage. Harvard Business Review, 63(4), 149-160.
Reponen, T. (1993). Outsourcing or Insourcing? Paper presented at the 14 International Conference on Information Systems, Orlando, Florida.
Rossi, P.H., Lipsey, M.W., & Freeman, H.E. (2004). Evaluation: A systematic approach (7th ed.). Thousand Oaks, CA: SAGE.
Saunders, C., Gebelt, M., & Hu, Q. (1997). Achieving success in information systems outsourcing. California Management Review, 39(2), 63-79.
Schilling, M.A. (1998). Technological lockout: An integrative model of the economic and strategic factors driving technology success and failure. The Academy of Management Review, 23(2), 267-284.
Shi, Z., Kunnathur, A.S., & Ragu-Nathan, T.S. (2005). IS outsourcing management competence dimensions: Instrument development and relationship exploration. Information & Management, 42(6), 901-919.
Simon, H.A. (1960). The new science of management decision. Englewood Cliffs, N.J.: Prentice-Hall.
Smith, A. (1776). An inquiry into the nature and causes of the wealth of nations. London: W. Stahan & T. Cadell.
Smith, M.A., Mitra, S., & Narasimhan, S. (1998). Information systems outsourcing: A study of pre-event firm characteristics. Journal of Management Information Systems, 15(2), 60-93.
Song, M., Droge, C., Hanvanich, S., & Calantone, R. (2005). Marketing and technology resource complementarity: An analysis of their interaction effect in two environmental contexts. Strategic Management Journal, 26(3), 259-276.
Tanriverdi, H., & Venkatraman, N. (2005). Knowledge relatedness and the performance of multibusiness firms. Strategic Management Journal, 26(2), 97-119.
Tatikonda, M.V., & Rosenthal, S.R. (2000). Technology novelty, project complexity, and product development project execution success: A deeper look at task uncertainty in product innovation. IEEE Transaction on Engineering Management, 47(1), 74-87.
Teece, D., & Pisano, G. (1994). The dynamic capabilities of firms: An introduction. Industrial and Corporate Change, 3(3), 537-556.
Tsai, W. (2001). Knowledge transfer in intraorganizational networks: Effects of network position and absorptive capacity on business unit innovation and performance. The Academy of Management Journal, 44(5), 996-1004.
Vargo, S.L., & Lusch, R.F. (2004). Evolving to a new dominant logic for marketing. Journal of Marketing, 68(1), 1-17.
Vargo, S.L., & Lusch, R.F. (2008). Service-dominant logic: Continuing the evolution. Journal of the Academy of Marketing Science, 36(1), 1-10.
Vargo, S.L., Maglio, P.P., & Akaka, M.A. (2008). On value and value co-creation: A service systems and service logic perspective. European Management Journal, 26(3), 145-152.
Weidong, & Lee. (2005). Complexity of information systems development projects: Conceptualization and measurement development. Journal of Management Information Systems, 22(1), 45-83.
Whang, S. (1992). Contracting for software development. Management Science, 38(3), 307-324.
Whitten, D., & Leidner, D. (2006). Bringing IT back: An analysis of the decision to backsource or switch vendors. Decision Sciences, 37(4), 605-621.
Willcocks, L.P., & Kern, T. (1998). IT outsourcing as strategic partnering: The case of the UK inland revenue. European Journal of Information Systems, 7(1), 29-45.
Williams, L.J., Edwards, J.R., & Vandenberg, R.J. (2003). Recent advances in causal modeling methods for organizational and management research. Journal of