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

Information Technology Investments and Firm Performance in Causal Models: Evidence from Taiwan's Information and Electronics Industry

張清福(Ching-Fu Chang) ； 王文英(Wen-Ying Wang) ； 李佳玲(Chia-Ling Lee)

《會計評論》 44期 (2007/01) Pp. 1-26

https://doi.org/10.6552/JOAR.2007.44.1

摘要

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。

關鍵字

資訊科技 ； 企業績效 ； 直接與間接因果關係模型 ； 偏迴歸法

並列摘要

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.

並列關鍵字

Information technology ； Firm performance ； Direct and indirect casual models ； Partial least squares PLS

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