English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92429/122733 (75%)
Visitors : 26437343      Online Users : 173
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/47834
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/47834


    Title: 資訊科技投資與企業績效之因果關係模型探討:以台灣資訊電子業為實證對象
    Other Titles: Information Technology Investments and Firm Performance in Causal Models: Evidence from Taiwan's Information and Electronics Industry
    Authors: 張清福;王文英;李佳玲
    Chang, Ching-Fu;Wang, Wen-Ying;Lee, Chia-Ling
    Keywords: 資訊科技;企業績效;直接與間接因果關係模型;偏迴歸法
    Information technology;Firm performance;Direct and indirect casual models;Partial least squares PLS
    Date: 2007-01
    Issue Date: 2010-10-30 14:18:20 (UTC+8)
    Abstract: 本研究嘗試建立資訊科技(IT)對企業績效影響之因果關係模型,以台灣上市及上櫃的資訊電子企業為對象,利用偏迴歸法對所建立之模型進行驗證,其中IT投資包括IT基礎建設與IT人力資本。研究結果發現:IT確實會影響企業之財務績效,而且除了對績效有直接影響外,並會透過要素間之因果關係而間接影響績效。IT基礎建設資本對績效具有顯著之直接影響。間接影響的關係中,以IT人力資本與IT基礎建設資本為最根本,兩者互相支援與配合;配合IT基礎建設而配置適當之IT人力,IT人力資本會正向影響IT基礎建設資本,IT基礎建設資本則進一步影響結構資本,再透過結構資本正向地影響整體企業財務績效。因此企業若能對較領先之IT資本要素加以管控,將有助於較落後要素之累積與改善。本研究並進一步具體地指出企業應對哪些項目加以管控,以有效提昇績效。
    We investigate the direct and indirect causal effects of IT investments on firm performance in Taiwan's information technology and electronics industry. With decomposition of IT investments into IT human resources and IT infrastructure, we find that IT investments have both direct and indirect effects on business performance. In addition to the direct effect on performance, IT investments have indirect causal relationship with firm performance through structural capital. Specifically, IT investments have causal influence on structural capital which in turn affects firm performance. There also exists mutual cause-effect relationship between the components of IT investments, i.e., IT human resources and IT infrastructure. From management perspective, the IT investments are most fundamental to firm performance. We also identify several significant indicators for each construct in the model for management to enhance firm performance.
    Relation: 會計評論,44,1-26
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文
    [會計評論] 期刊論文

    Files in This Item:

    File Description SizeFormat
    126.pdf293KbAdobe PDF770View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback