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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/71069
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/71069


    Title: An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
    Authors: Seng,Jia-Lang;Tsai,Wen-Huei
    諶家蘭
    Contributors: 會計系
    Date: 2007-10
    Issue Date: 2014-11-03 17:27:27 (UTC+8)
    Abstract: Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise's primary goal to integrate information technology into critical business processes effectively, but the value and influence of a firm's performance is very difficult to show in financial statements and quantify using regular assessment methods. This study first reviews the existing approaches in measuring tangible and intangible information technology assets and then points out the IT capital which is a novel concept to extend the existing approaches to tackle the issue of measurement and quantification. The research method is case study oriented. There are five live case studies we have conducted. A questionnaire is designed as the tool. Scoring from surveys and findings from interviews provide the main evidence of the degree of indicator applicability.
    Relation: International Journal of Accounting, Auditing and Performance Evaluation,4(4),501-528
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1504/IJAAPE.2007.017090
    DOI: 10.1504/IJAAPE.2007.017090
    Appears in Collections:[會計學系] 期刊論文

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