本研究探討投信業不同型態的管理控制系統(MCS)與管理資訊系統(MIS)的搭配情況，藉由研究兩者之間的關連性，期待能對於企業的管理者在設計管理控制系統以及管理資訊系統上有所助益。本研究將個案公司的管理控制系統依照偏向交互式系統的程度作排序，並與公司在管理資訊系統的四項資訊特徵的強度做比較。本研究假設若管理控制系統越偏向交互式，則管理資訊系統在四項資訊特徵的強度也會隨之變強。最後研究發現：(一)、若管理控制系統的型態越偏向交互式控制系統，則管理資訊系統的資訊幅度與回饋程度也會隨之增加。(二)、管理控制系統偏向交互式控制系統的程度，與管理資訊系統的即時性與整合程度沒有直接的關係。(三)、投信業的產業特性對於投信業的管理資訊系統造成間接的影響，導致四家個案公司在管理資訊系統的即時性上均有不錯的表現。(四)、交互式控制系統與診斷式控制系統並存於組織內部。

The objective of this study is to examine the relation between management control
system (MCS) and management information system (MIS) in securities investment
trust companies in Taiwan. The outcomes of this study could provide managers a reference base for the design and operation of MCS and MIS. This study classifies the MCSs of four firms into different positions according to the level of interactive control, and comparing with the level of four MIS characteristics. This study supposes that the level of four MIS characteristics would increase with the level of interactive control. The results of this study are as following: (1) The level of scope and integration of information would increase with the level of interactive control. (2) There is no strong correlation between the level of timeliness and aggregation of information and the level of interactive control. (3) The characteristics of securities investment trust industry have an indirect impact on MIS within the industry which causes the four firms in this study all have a good performance on information timeliness of MIS. (4) Interactive control systems and diagnostic control systems can exist in a same organization simultaneously.

審定書 i
致謝詞 ii
摘要 iii
Abstract iv
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究流程 3
第二章 文獻探討 4
第一節 管理控制系統 4
第二節 管理資訊系統 19
第三節 管理控制系統與管理資訊系統的關聯性 27
第三章 研究設計 35
第一節 研究架構 35
第二節 研究方法 36
第三節 研究對象 37
第四節 訪談問題與問卷設計 38
第四章 個案資料分析 39
第一節 管理控制系統的內容 39
第二節 管理控制系統的分類與比較 58
第三節 管理控制系統與管理資訊系統的配適程度 61
第四節 訪談發現 64
第五章 結論與建議 66
第一節 研究結論 66
第二節 研究貢獻 69
第三節 研究限制 69
第四節 研究相關建議 69
參考文獻 70
一、中文部分 70
二、英文部分 70
附錄一 訪談問卷 73
附錄二 管理資訊系統衡量問卷 74

一、中文部分
周宣光譯，管理資訊系統：管理數位化公司 四版，(Laudon, K. C. and Laudon, J.
P., Management Information Systems: Managing the Digital Firm, 9th ed, 2006)
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張世敏、鍾俊仁譯，管理資訊系統槪論，(Stair, R. M. and Reynolds, G. W.,
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董和昇譯，管理資訊系統 三版，(O'Brien, J. A. and Marakas, G. M., Management
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