資訊科技的生產力矛盾的現象，自1988年被提出後即受到企業管理者與資訊經濟學者的重視。國外許多學者均從事過相關課題的研究，但研究結果卻呈現不一致的現象。由研究結果的不一致可指出，將IT投資與企業績效兩者解釋為線性的、因與果的模型，並不能清楚地釐清兩者的關係，更遑論能讓經營者瞭解IT效益不彰的原因，並進一步提出適當的解決方案。
源自企業資源觀點的IT Capability理論，將可以說明在IT投資與企業績效間混沌不明的關係；然而，目前國內外卻缺乏探討IT Capability的構面應如何建立、應包括哪些變數與其衡量標準之整合性研究。因此本研究的目的在於，以企業資源理論的觀點來發展衡量企業資訊科技能力，以及各構面包涵的變數與衡量標準，使得現今必須運用資訊科技以免被知識經濟淘汰的e企業，能夠有一可靠的指南。
透過對一百多位資訊經理人的調查，問卷分析的結果驗證出，一企業的IT能力應包括三大類：資訊科技基礎建設、人機綜合的資源與資訊科技促成的無形資產，共十個構面、三十五個變數來衡量。藉由釐清此一重要的中間變數，增進IT投入產出研究發現的精確性與穩定性，並可運用在許多MIS的研究領域。

The “Productivity Paradox” of information technology (IT) has attracted much attention of both managers and researchers of Information Economics, since its appearance in 1988. Many scholars had done numerous researches, with the outcomes coming in different directions. The inconsistence of their conclusions implied that the linear relationship between IT investment and business performance was not stable, let alone enabling managers to realize the reason why businesses couldn’t benefit from investing in IT.
The IT Capability view, which comes from the Resource-Based Theory, can succeed in revealing the chaotic relationship between IT investment and business performance. However, related research is not present yet. The integrated investigation of how the construct of IT Capability should be built and the underlying variables are lacking. Therefore, the goal of this article is to develop the constructs and their variables of IT Capability in regard to the Resource-Based Theory so that firms facing the challenge of exploiting IT can have a clear and concise guide.
With the survey of more than one hundred IT managers, the analysis showed that IT Capability of a firm should include three dimensions: IT Infrastructure, Human-IT Resources and IT-Enable Intangibles. Ten constructs and thirty-five variables were identified. By formulating this significant intervening variable between IT investment and business performance, the research outcomes can be used in many areas of MIS.

第一章　緒論…………………………………………………………………………1
　　第一節 研究背景與動機………………………………………………………1
第二節 論文結構………………………………………………………………3
第二章　IT Capability相關領域的文獻探討………………………………………4
　　第一節 企業資源理論….……………………………………………………….4
　　第二節 資訊科技為競爭優勢來源………………………………….…….……8
　　第三節 資訊科技資產為競爭優勢來源………………………………………12
第四節 資訊科技基礎建設的彈性……………………………………………14
第三章　IT Capability構面的建立方法……………………………………………18
　　構面建立的主要步驟…………..………………………………………………18
第四章　IT Capability構面建立的結果分析………………………………………20
　　第一節 定義構面的領域………………………………………………………20
　　第二節 擬定所包含變數………………………………………………….….21
　　第三節 檢測衡量工具…………………………..…….…………………….…40
　　第四節 大樣本的信度效度分析………………………………………………41
第五章　結論與建議………………………………………………………………..50
　　結論與研究限制..…….………………………………………………………...50
參考文獻……………………………………………………………………………..51
附錄一：問卷原稿…………………..……………………………………………….57
附錄二：各變數之平均值與標準差………………………………………………...63
附錄三：探索性因素分析結果列表……………………………….………………..67

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