文化整合是決定資訊部門整併後是否能長期正常運作的重要因素。資訊部門的特殊專業文化，過去學者當成組織文化來研究，而缺乏更深入的探討。實務調查發現，大多數的企業購併是由企業策略所推動，資訊部門在購併後必須擬定資訊科技策略，透過最佳整合方法以支援企業目標。然而實際之整合過程，由於不同部門存在文化價值觀的差異，加上所使用資訊科技不完全相容，容易產生各種衝突的現象。為探討此一現象，本研究結合資訊科技文化衝突觀點與策略調準模式，建構分析模式。我們選擇了三家的台灣金融控股公司，從其銀行購併後資訊系統之整合過程，探討在資訊科技文化特徵、資訊科技整合策略以及組織特性的差異，所產生的不同程度的衝突現象。本研究利用多個案研究與紮根理論資料分析法，歸納出整併活動過程中產生的三種資訊科技文化衝突的型態，影響衝突的主要因素，以及個案公司有效克服衝突的策略與方法。本研究的結果歸納成數個命題，將可作為後續實證研究的依據。

The integration of divergent cultures is crucial in maintaining the performance of a merged organization. Prior studies on IT culture in IS departments are mainly on corporate culture and lack of in-depth study. Recently, a practical survey shows that post-merger IT integration is always treated as a technology transformation perspective. To support business strategy, IT architecture, processes and skills should be effectively redesigned after the merger. However, conflicts may emerge within the merged departments due to different cultures and incompatible IT configurations. This dissertation proposed a novel analysis framework based on IT culture conflict perspective and strategic alignment model. We selected three financial holding companies in Taiwan as post-merger cases. They conducted IT integration projects while facing conflicts due to differences in IT culture related to organizational size, IT integration strategies, and characteristics with respect to government-owned versus private banks. Through multiple case study with data analysis based on grounded theory, we have identified three types of IT culture conflict that occurred in IT integration, examined their major effects on IT integration, and discussed how to resolve IT culture conflicts in post-merger IT integration. Propositions are derived to conclude the findings from these cases, which can be validated through empirical studies in future studies.

論文提要 ii
致謝詞 iii
中文摘要 iv
Abstract v
Contents vi
List of Tables x
List of Figures xi
Chapter 1 Introduction 1
1.1 Research Background 1
1.2 Research Motivations 2
1.3 Research Objectives 3
1.4 Delimitations 4
1.5 Dissertation Organization 5
Chapter 2 Literature Review 6
2.1 Merger Ambition and IT Integration Strategies 6
2.1.1 Merger and Acquisition 6
2.1.2 IT Integration in Merger 7
2.1.3 Strategic Alignment Model 9
2.2 Conflict Theory 13
2.2.1 The Definition of Conflict 13
2.2.2 Conflict Resolution Strategy 15
2.3 IT Culture Conflict 18
2.3.1 Organizational Culture and Merger 18
2.3.2 IT Culture 19
2.3.3 A tripartite view of IT Culture Conflict 21
Chapter 3 Design of Study 26
3.1 Research Framework 26
3.2 Research Methodology 29
3.3 Research Process 30
3.4 Case Selection 33
3.5 Data Sources 34
3.6 Data Analysis 35
3.6.1 Analytic Strategy 35
3.6.2 Data Analysis based on Grounded Theory 37
3.7 Research Quality 40
Chapter 4 Case Description and Analysis 43
4.1 Case A Study 43
4.1.1 Backgrounds 43
4.1.2 Contexts for Post-merger IT integration 44
4.1.3 Identify IT culture conflicts 49
4.1.4 Implement Conflict Resolution Strategies 56
4.2 Case B Study 60
4.2.1 Backgrounds 60
4.2.2 Contexts for Post-merger IT integration 61
4.2.3 Identify IT Culture Conflict 66
4.2.4 Implement Conflict Resolution Strategies 74
4.3 Case C Study 76
4.3.1 Backgrounds 76
4.3.2 Contexts for Post-merger IT integration 77
4.3.3 Identify IT culture conflicts 82
4.3.4 Implement Conflict Resolution Strategies 88
Chapter 5 Implications for IT Integration 92
5.1 IT Culture Conflicts on IT Architecture Integration 92
5.2 IT Culture Conflicts on Business Process Integration 95
5.3 IT Culture Conflicts on IT Skills Integration 97
5.4 Implications 100
5.4.1 Implications for Theory 104
5.4.2 Implications for Practice 105
Chapter 6 Conclusions and Future Research 107
6.1 Conclusions 107
6.2 Future Research 109
References 110
Appendix 114
A. Interview Guide 114
B. Open Coding 116
B.1 IT culture conflict evidences between Banks Af and At 116
B.2 IT culture conflict evidences between Banks Bi and Bct 121
B.3 IT culture conflict evidences between Banks Cca and Cu 126
C. Axial Coding 130
C.1 Post-merger IT integration between Banks Af and At 130
C.2 Post-merger IT integration between Banks Bi and Bct 131
C.3 Post-merger IT integration between Banks Cca and Cu 132
D. Selective Coding 133
D.1 Post-merger IT architecture integration 133
D.2 Post-merger business process integration 134
D.3 Post-merger IT skills integration 135

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