企業朝集團化發展已是一種普遍化的現象，各大集團企業都在積極擴張版圖，而且急欲利用多角化轉投資，俾以創造更大的市場空間與更多的獲利。
有一些集團化公司鑒於公司自行開發的系統已經完備，且業務流程上的實務經驗，可提供業界各種系統開發之參考，因此，鼓勵資訊單位以「企業內部創業」的方式轉型為「資訊衍生公司」，而集團企業子公司因雙方以往合作的印象，將資訊系統委外給集團資訊衍生公司已是企業的策略之一。
以往有文獻研究，以社會認知心理學的態度延續現象(belief perseverance phenomenon)來看待此類將資訊系統委外給由公司部門內部創業所產生的資訊衍生公司的委外績效時，以持續期待(persistent expectations in outsourcing)的觀點來看待雙方的委外行為，會有一些期待落差的現象產生。集團公司間的資訊外包合作關係應該是較與其他廠商更加的受到信任與期待，但是集團子公司延續過去與衍生公司的關係，卻破壞了正常的外包關係。
本研究個案經過實地與長期的觀察，以Cyert 與March(1963)的渴望程度調適(Aspiration-Level Adaptation)為理論基礎，解釋個案中的集團子公司與衍生公司的軟體外包決策的調適過程。
集團子公司間的委外，基於過去以往良好績效印象，雙方在互信的基礎上去建構委外關係，其決定指標其實是以極簡單的法則去做判斷，但當資訊衍生公司的服務水準無法滿足子公司的期待時，此時子公司對資訊衍生公司的做法會依經驗來學習與調整行為，並訂定適當的委外管理與控制機制，可知子公司間的資訊委外過程是一種持續性的委外績效渴望程度的調整過程，並會依其是否滿足其期待的程度而將委外決策做適當的調適。

The phenomenon of industries developing into group organizations has become more and more popular. Most group industries are working actively and hard to expand their market shares and profits by diversifying their investments.
Because of having a complete self-developed system, some group companies think their practical experience of business flow paths in system development can be used as reference resources for other companies. These group companies, therefore, encourage their information units to shift the models of “entrepreneurial venture Spin-off company”. According to the past experience and impressions of cooperating with the spin-off companies, some subsidiaries of the group companies have developed a strategy to outsource their information system to spin-off companies.
This is a case study with long-term observation in the field. We use the theory of Aspiration-Level Adaptation (Cyert & March, 1963) as a basis to explain the process of decision adaptation while the subsidiary of the group company seeks for software outsourcing from a spin-off company.
The outsourcing of the subsidiary of the group company was determined by the inter-trust relationship between the subsidiary and spin-off company as well as the past working performance. The decision index is quite simple. But when the performance of the outsourcing information spin-off company cannot meet the subsidiary’s expectations, the subsidiary will adjust its behaviors and decisions toward the spin-off company by its past experience. The subsidiary will also set up a suitable outsourcing management and control mechanism. Thus, we can see that the information outsourcing process is a continual process of aspiration-level adaptation, and the outsourcing company will adjust its decision according to the degrees that the spin-off company meets its expectancy level.

第一章 緒 論
第一節研究背景與動機1
第二節研究目的3
第三節研究範圍3
第四節研究步驟4
第二章 文獻探討5
第一節企業集團化相關理論5
第二節集團企業網絡相關資料18
第三節資訊委外相關理論22
第四節渴望程度調適過程相關理論39
第三章 研究設計42
第一節研究架構42
第二節研究方法43
第三節個案選擇43
第四節資料蒐集方法43
第四章 個案分析與討論46
第一節個案背景簡介46
第二節訪談資料收集59
第三節資料分析63
第四節軟體開發渴望程度調適過程71
第五章 結論與建議85
第一節　研究結論85
第二節　研究建議90
第三節　研究限制及對後續研究者之建議91
參考文獻93

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