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系統識別號 U0026-1901201003555400
論文名稱(中文) IT治理三大機制、公司治理與企業經營績效
論文名稱(英文) Three Mechanisms of IT Governance,Corporate Governance and Firm Performance
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 98
學期 1
出版年 99
研究生(中文) 呂華軒
研究生(英文) Hua-Hsuan Lu
學號 r1696127
學位類別 碩士
語文別 中文
論文頁數 122頁
口試委員 指導教授-賴秀卿
口試委員-李宏志
口試委員-譚醒朝
口試委員-林松宏
中文關鍵字 IT治理  IT治理機制  公司治理  企業經營績效 
英文關鍵字 IT governance  IT governance mechanisms  corporate governance  firm performance 
學科別分類
中文摘要 IT治理議題近幾年在台灣已逐漸受到重視,但相關的實證文獻並不多。Peterson(2004)認為IT治理應包含三大機制,即結構(Structures)、程序(Processes)以及關係機制(Relational Mechanisms)。然而IT治理三大機制之間如何互相影響則尚未有學者探討過,故本研究欲驗證IT治理三大機制之間的關係,而隸屬於公司治理範圍下之IT治理,實際上與公司治理的關係為何,以及IT治理實行程度是否會影響企業的經營績效,也是本研究之目的。

本研究根據Peterson(2004)所定義的IT治理三大機制設計本研究IT治理問卷,並於2009年取得102家上市櫃公司的IT治理問卷資料進行統計推論。使用t檢定及曼-惠特尼(Mann-Whitney)U檢定比較不同IT治理結構下,是否IT治理實行程度有差異;不同IT治理實行程度,是否經營績效表現也不同。並使用迴歸分析探討IT治理三大機制間之關係、IT治理與公司治理及企業經營績效的關係。

主要研究結果如下:(1) IT治理結構能力和IT治理關係機制能力皆與IT治理運作能力呈顯著正相關,表示其為影響IT治理運作的關鍵因素。IT治理結構又以資訊長(CIO)的設立影響最大,有設立CIO的公司其整體IT治理的實行程度較好。(2)董事會的組成結構也與IT治理相關,在董事會有接觸公司IT議題的情況下,外部董事與獨立董事的設置比例愈高,對IT治理整體的運作愈有助益。(3)良好的IT治理也為公司績效帶來優異的表現。IT治理水準高的企業,其ROA的表現顯著高於IT治理水準低於平均的公司;IT治理程度愈高的公司,在過去三年內的ROA平均表現也愈高。本研究結果證實企業採取各種IT治理機制的確有其必要性。
英文摘要 In recent years, IT governance attracts more and more attention in Taiwan. However, there has been little empirical studies focusing on this issue. The IT governance is defined as the organizational structures, processes and relational mechanisms ensuring that an organization’s IT sustains its business strategy. The first purpose of this study is to examine the relationship among three mechanisms of IT governance which had been addressed but not verified by previous literatures. A secondary purpose of this study was to draw the link between IT governance and both corporate governance and firm performance. The research methods involved survey questionnaires.A questionnaire of IT governance was developed on the basis of the three mechanisms.

The subjects answering the questionaries are CIOs and managers of IT division of the listed firms in Taiwan. The 102 questionaries are useful for the study. Both the t-test and Mann-Whitney U test are used to examine the difference of ROA between the firms with high and low IT governance maturity. OLS regression model were also performed to determine the effects of IT governance structures and relationship mechanisms on the implementation of IT governance, and to investigate the relationship between IT governance and both corporate governance and firm performance.

The main findings of this research are: (1) IT governance Process capabilities are closely related to structural and relational capabilities of IT governance. The results indicate that the structures and relational capabilities are crucial determinants of IT governance operating. Especially the existence of CIO position has significantly positive impact on IT governance implemention; (2) The greater the ratio of seats of outside and independent directors, the higher the IT governance maturity when board of directors do include IT issues into discussion; (3) IT governance maturity is positively correlated with firm performance (ROA for the years 2005 through 2007). The performance of the firms with higher IT governance maturity is significantly superior to the firms with lower IT governance. Such findings underscore the importance of recognizing and conducting various mechanisms of IT governance and should be treated circumspectly.
論文目次 第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第三節 研究貢獻 7
第四節 研究流程 8
第貳章 文獻探討 9
第一節 IT治理之定義與內涵 9
第二節 國內外IT治理文獻回顧 15
第三節 IT治理三大機制 20
第四節 達成IT治理目標的關鍵成功因素 24
第參章 研究方法 30
第一節 研究假說 30
第二節 問卷設計 37
第三節 研究模型與變數定義 48
第四節 研究對象、資料蒐集與樣本期間 52
第五節 資料分析方法 52
第肆章 實證結果與分析 57
第一節 IT治理三大機制之關連性 57
第二節 IT治理與公司治理之關連性 89
第三節 IT治理與企業經營績效之關連性 95
第四節 敏感性分析 106
第伍章 結論與建議 109
第一節 研究結論 109
第二節 研究限制 111
第三節 研究建議 112
參考文獻 114
附錄 IT治理問卷 119
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